§ Mr. JOYNSON-HICKSasked the Chancellor of the Exchequer whether the increased Spirit Duty of 3s. 9d. on 24,600,000 gallons, the amount upon which the Government now estimate such duty will be paid, would amount to £4,612,500; and, if so, whether he can see his way to revise his estimate of £1,600,000 as the amount to be received from such increased tax?
§ Mr. HOBHOUSEIt is true that an additional tax of 3s. 9d. a gallon on the quantity of spirits estimated to be cleared at the new rate of duty during the current financial year would amount to £4,612,500. But my right hon. Friend sees no reason to modify his estimate of the additional revenue to be obtained this year by increasing the duty toy 3s. 9d.
§ Mr. WATTAs the bulk of this spirit is manufactured in Scotland, is there any particular reason why that country should be mulcted to that extent?
§ Mr. HOBHOUSEIt is perfectly true it may be manufactured to that extent in Scotland, but it is the consumer who pays the duty.