HC Deb 07 July 1904 vol 137 cc957-9
MR. EDMUND ROBERTSON

I beg to ask Mr. Chancellor of the Exchequer whether Section 18 of the Customs Law Consolidation Act, 1876 (which provides that when new duties of Customs are imposed former ones are to continue until the new become chargeable) is held to justify Collecting Departments in enforcing new taxes from the date of the Vote in the Committee of Ways and Means imposing the same; and, if so, whether this interpretation extends to all new taxes, whether duties of Customs or not; and whether there has ever been any judicial decision to this effect.

MR. CHANCELLOR OF THE EXCHEQUER (Mr. AUSTEN CHAMBERLAIN, Worcestershire, E.)

Section 18 of the Customs Consolidation Act, 1876, relates to the Customs only. It contains a statutory recognition of the practice of collecting new duties of Customs imposed by Resolution of the House of Commons from such date as is provided by the Resolution. The practice itself rests on ancient usuage in regard to Customs and Excise duties. The procedure is the same with regard to the collection of income-tax which is a tax annually imposed; but it has never been extended to stamp duties. The hon. Member will find an interesting note on the subject on page 556 of the tenth edition of "May's Parliamentary Practice." There has not been any judicial decision on the subject.

MR. EDMUND ROBERTSON

Will the right hon. Gentleman give the words of Section 18 on which he relies.

MR. AUSTEN CHAMBERLAIN

If the hon. Gentleman will be good enough to look at the Act he will find them in a moment.

MR. EDMUND ROBERTSON

I have looked at the Act and I am puzzled to know on what words the right hon. Gentleman relies.

MR. AUSTEN CHAMBERLAIN

I am afraid I can add nothing to my Answer.

MR. GIBSON BOWLES (Lynn Regis)

Does the Act give statutory protection for this collection of Customs duties only.

MR. AUSTEN CHAMBERLAIN

Yes, the section refers to Customs duties only. The practice has not been applied to the stamp duties, but it has to the Excise.

MR. EDMUND ROBERTSON

Will the hon. Gentleman consider the propriety of introducing into the Finance Bill some clause giving statutory authority.

MR. SPEAKER

Order, order! Notice must be given of that.