HC Deb 25 March 1914 vol 60 c358
34. Mr. PRETYMAN

asked the Chancellor of the Exchequer when the appeal to the Courts, mentioned by him in his reply in the House of Commons in June, 1912, as to the liability of brine to Mineral Rights Duty is likely to be heard; and whether, up to the present time, any Mineral Rights Duty has been demanded upon this mineral?

Mr. LLOYD GEORGE

Delay has been caused by the necessity of selecting a typical area with regard to which the question of brine being a mineral within the Finance (1909–10) Act, 1910, could be raised as a clear issue. Such a selection has now been made, and it is hoped that the case will be ready for hearing in the next revenue paper. Mineral Rights Duty on brine has been demanded in certain cases where returns have been made.

Mr. PRETYMAN

Does the Chancellor of the Exchequer really suggest to the House that it has taken two years to select the average, and is he aware that he answered me in June, 1912, to the effect that there was a question of legality, and that no duty had been collected pending the decision of the Court?

Mr. LLOYD GEORGE

I accept the hon. Gentleman's statement, but I do not recollect it. The case is now being proceeded with.