§ Section one hundred and five of the Spirits Act, 1880, which relates to the removal of spirits accompanied by a permit or certificate, shall be read as if the words in Sub-section (3) "(the same not being under bond on removal from one such warehouse to another such warehouse)" were omitted therefrom.
§ Mr. HAYI ask for further explanation on this Clause. This is a case of legislation by reference, and it involves considerable trouble to everybody. Will the right right hon. Gentleman tell us the exact meaning of Section 105?
§ Mr. HOBHOUSEHere again we are assimilating the pratice of the Excise and Customs under this Act and Section 105 of the Spirits Act of 1880. A permit is necessary in order to remove spirits from warehouse to warehouse, and sometimes spirit is lost in the process of transfer, and this is to secure that proper duty should be paid.
§ Mr. RENWICKThis Clause refers to spirits, and it will be within the recollection of the Committee that we have put a tax upon motor spirit. Does this mean petrol?
§ Mr. HOBHOUSENo.
§ Mr. RENWICKIf not, why not?
§ Mr. HOBHOUSEBecause it does not include motor spirit.
§ Mr. RENWICKIt says "spirits," but it does not say "other than motor spirit." I maintain that if this is passed it will bring motor spirits in, and in order to remove them this permit will be necessary. I think we ought to have some explanation of this point. Does it or does it not refer to motor spirits?
§ Mr. HOBHOUSENo, it does not,
§ Mr. RENWICKThen why does it not say so?