§ 64. Captain Sir B. STANIER
asked whether a farmer can sell cider to the neighbouring farmers within five miles tax free, and yet if he sells to his workmen he has to pay the duty of 4d. per gallon?
Cider made by farmers is not liable to tax unless sold or kept for sale. Duty is payable if a farmer sells the cider to his workmen, but not if lie supplies it to them free of charge, nor if he sells it to a neighbouring farmer for supply by the latter free of charge for consumption on his own farm by persons employed thereon.