§ MR. HERBERT SAMUEL (Yorkshire, Cleveland)To ask Mr. Chancellor of the Exchequer if he will state the amount of revenue derived from Customs duties under each head, and from Excise duties on beer and spirits, in the financial year 1899–1900, and the estimated amounts for 1904–5; and the duties existing in 1904–5 which have been imposed or increased since 1899–1900, together with the amounts which the additions to taxation are estimated to yield per annum.
(Answered by Mr. Austen Chamberlain.) I.—Statement showing the amount of Revenue derived from Customs duties under each head, and from Excise duties on Beer and Spirits in the financial year 1899–1900, and the estimated amounts for 1904–5:—
§ II.—Statement showing the Duties existing in 1904–5 which have been imposed or increased since 1899–1900, together
| Year in which imposed or increased. | Estimated yield in 1904–5 of the additions to taxation. | |
| £ | ||
| Coal, etc., Exported—Duty imposed of 1s. per ton. | 1901 | 2,000,000 |
| Spirits—Duty increased 6d. per gallon. | 1900 | 1,000,000 |
| Sugar—Duty imposed of 4s. 2d. per cwt. with varying rates according to polarisation of 2s. to 4s. 2d. per cwt. | 1901 | 6,000,000 |
| Molasses—Duty imposed according to sweetening matter varying from 1s. to 2s. 9d. per cwt. | ||
| Glucose—Duty imposed, liquid 2s. per cwt., solid 2s. 9d. per cwt. | ||
| Tea—Duty increased by 4d. per 1b. | (2d. in 1900) | 4,000,000 |
| (2d. in 1904) | ||
| Tobacco—Duty on unmanufactured and manufactured tobacco increased by 4d. per 1b. | 1900 | 2,000,000 |
| Duties adjusted | 1904 | |
| Beer—Duty increased 1s. per barrel | 1900 | 1,700,000 |
| £16,700,000 |
§ Note.—The estimate of the revenue yielded by the additions to taxation is purely hypothetical. It could only be based on a "rule of thumb" computation. That is to say, for example, the total yield of the Excise Duty on beer at 7s. 9d. per barrel in 1904–5 is estimated at £13,100,000; the addition of 1s. per barrel represents twelve ninety-thirds of the entire duty, therefore the yield of that 1s. is computed to be twelve ninety-thirds of £13,100,000, or (in round figures) £1,700,000, It will be observed that the total estimated revenue