HC Deb 28 June 1909 vol 7 cc32-3
Lord ROBERT CECIL

asked the Chancellor of the Exchequer whether he will lay upon the Table of the House a copy of so much of those legal decisions defining the meaning of the word mineral as are applicable to its use in the Finance Bill?

Mr. HOBHOUSE

My right hon. Friend is inclined to doubt whether it would be desirable to comply with this request. The volumes containing the legal decisions with reference to the meaning of the word "minerals" are available to Members, and the Noble Lord as a lawyer will recognise that the circulation of mere extracts from cases might be misleading.

Lord R. CECIL

Has the hon. Gentleman considered that it would be presisely the inquiry into the effect of those decisions of the Commissioners that the referees would have to carry out, and therefore it is just as well that the House should know what the subject matter is?

Mr. HOBHOUSE

That no doubt may be so, but both these persons concerned will have access not merely to the extracts from the judgments; they will have the judgments themselves before them.

Mr. PIKE PEASE

Is the hon. Gentleman aware that the term "mineral" in the Railway Clauses Acts means sometimes a mineral which is not a mineral in an ordinary contract?

Mr. HOBHOUSE

These questions as to the meaning of minerals depend on the judgment in each particular case.

Lord R. CECIL

In view of all the facts, does the hon. Gentleman see his way to print so much of the judgment as refers to the word "minerals"?

Mr. HOBHOUSE

I do not think I have anything to add to the answer I have already given.

Mr. SMEATON

Will the hon. Gentleman not publish a list of those minerals of which he can ask the Chancellor of the Exchequer to take cognisance?

Captain CRAIG

What instructions are to be given to the Commissioners with reference to the taxation of minerals?