§ Resolution reported,
§ "That, in addition to the duty of Excise now payable, for every gallon computed at proof of spirits distilled in the United Kingdom, there shall, on and after the eighteenth day of May, nineteen hundred and fifteen, be charged the following duty on spirits which are permitted to be delivered for home consumption without having been warehoused for a period of three years (that is to say):—
| — | Where the Spirits have been warehoused for a period of two years and less then three years. | Where the Spirits have not been warehoused, or have been, warehoused for a period of less than two years. | ||
| s. | d. | s. | d. | |
| For ever gallon of spirits computed at proof | 1 | 0 | 1 | 6 |
§ And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of The Provisional Collection of Taxes Act, 1913.—[The Chancellor of the Exchequer.]
§ Motion made, and Question proposed, "That this House doth agree with the Committee in the said Resolution."
§ Mr. WATSON RUTHERFORDIt is very difficult to understand the points before the House, but I gather that this Resolution imposes an extra duty on spirits not of a certain age. I wish to point out that whisky stands in an altogether different position to other spirits. I understand that it is the intention of the Government to impose this duty upon all spirits, and if this is so a considerable injustice will be done to the West India Colonies, who produce a considerable quantity of rum as a by-product. It is well known that rum does not improve by being kept, and in the same way gin produced in this country does not improve by age. Whisky, if it is kept for a proper period, improves owing to the fusel oil being eliminated, but that does not apply to other kinds of spirits. It is very unfair, therefore, that this extra duty, with a view to keeping spirits a longer time in bond, should be imposed on spirits which are not improved by age, and this would be a gross case of injustice to our West India Colonies. This is an extremely important point, because from our West India Colonies we get thousands of pounds worth of rum, and if they have to keep it for a considerable time, and pay interest on their immense stocks, it would be a very great hardship upon them, and would convey no corresponding advantage to the general community.
§ Question put, and agreed to.
§ Bill ordered to be brought in upon the said Resolutions; and that the Chairman of Ways and Means, the Chancellor of the Exchequer, and Mr. Acland do prepare and bring it in.
§ Ordered, That it be an Instruction to the Gentlemen appointed to prepare and bring in the Bill, That they do make provision therein pursuant to the Resolutions reported from the Committee of Ways and Means on the 17th day of this instant May and then agreed to by the House.