§ MR. SAMUEL YOUNG (Cavan, E.)
I beg to ask Mr. Chancellor of the Exchequer whether his attention has been called to the inconvenience caused to the trade by the failure, owing to the absence of a full bench of magistrates, to arrive at a definite decision in the recent appeal at the Newington County Sessions Court with regard to the nature of whisky; and whether he proposes to take any steps to secure a determination of the point at issue in this action.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. ASQUITH, Fifeshire, E.)
Whisky as such is not known to the Revenue Laws. The Excise duties upon the different kinds of spirit sold as whisky are the same. I am not interested, as Chancellor of the Exchequer, in the definition of the word, nor is there any way in which as Chancellor of the Exchequer I could raise the question for legal decision.