§ 81. Sir JOHN DEWARasked the Secretary to the Treasury if he is aware that the Priory Hotel, Beauly, Inverness-shire was burned down on 1st October last, and no business has been or could be carried on there since that date; if he is aware that the Inland Revenue authorities have refused to recognise the proprietor's claim for repayment of the proportion of the Licence Duty applicable to the time when it was impossible to carry on the business for which the licence was granted; and if he 1526 will say on what grounds his claim has been refused?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Montagu)There is no power to repay Licence Duty in such circumstances. The risk of loss, as in the ease of rent in similar contingencies, would appear to be a proper subject for insurance.