§ The FINANCIAL SECRETARY to the TREASURY (Mr. Hobhouse)
Assuming that by "£100 worth" is meant "£100 worth duty paid," and that the prices given are import values, the amount of duty included in £100 worth of duty-paid tobacco of an import value of ½d. per ounce would be £84 12s. 3d., and the amount included in £100 worth of duty-paid cigars of an import value of £6 5s. per pound would be £5 6s. The hon. Member will no doubt observe that the tax upon tobacco as compared with cigars maintains the same proportion as it has done for the last six years.
§ Mr. HOBHOUSE
As I have endeavoured to point out, it is a sample of the finances of the right hon. Gentleman the Member for East Worcestershire (Mr. Austen Chamberlain).
§ Mr. JOHN WARD
Will the right hon. Gentleman tell us whether the consumer pays those import duties?