HC Deb 13 March 1908 vol 186 c8
MR. DUNDAS WHITE

To ask Mr. Chancellor of the Exchequer, under what statute or statutes the growing of tobacco in Scotland is prohibited; whether there are any, and, if so, what, statutory powers enabling that prohibition to be relaxed or dispensed with or enabling licences to be granted for the growing of tobacco in Scotland; and, if so, whether the tobacco so grown may be sold; what are the statutory provisions, if any., determining the Excise duty on tobacco-grown in Scotland; and what is the amount of such Excise duty.

(Answered by Mr. Asquith.) The Act 12 Car. II., chap. 34, which prohibited the cultivation of tobacco in England was extended to Scotland by the Tobacco Act, 1782 (22 Geo. III., chap. 73). There are no statutory powers enabling the prohibition to be relaxed or dispensed with, or for enabling licences to be granted for the growing of tobacco in Scotland. There is no statutory authority for levying an Excise Duty on tobacco grown in Scotland.