§ Where an order has been made under this Part of this Act applying this Part of this Act to goods of any class or description on the ground that goods of that class or description being sold or offered for sale in the United Kingdom at prices below the cost of production thereof, the following provisions shall have effect—
- (1) If any person by whom any duty would be payable proves to the satisfaction of the Commissioners that the goods in respect of which the duty is payable, have already been sold in the United Kingdom at a price which was not less than the cost of production the payment of duty shall be remitted.
- (2) If any person by whom any duty has been paid proves to the satisfaction of the Commissioners that the goods were on the first sale thereof within the United Kingdom sold at a price which was not less than the cost of production of the goods, or where there has been a change in the market conditions of the country of manufacture, not less than the amount which would on the date of sale have been the cost of production in that country of similar goods he shall be entitled to repayment of the duty so paid.
- (3) No such remission or repayment of duty shall be made, unless and until there is produced to the Commissioners a declaration in the prescribed form made by the consignor of the goods stating the cost of production, at the date of the declaration, of the goods, and the country of manufacture of the goods, certified by a British Consular officer, or by some other person duly authorised by the Board to give certificates for the purposes of this part of this Act, to be to the best of his knowledge and belief a true declaration.
§ For the purpose of any claim to remission or repayment of duty under this Section, the declaration by the consignor, duly certified by a British consular officer or other person as
2478§ aforesaid, shall be conclusive evidence of the amount of the cost of production of the goods to which the declaration relates.
§ A certificate under this Section shall be in such form and be subject to such conditions as to period of validity and otherwise as the Board may direct.
§ (4) Where goods which have been charged with duty are, without being sold, used in the United Kingdom for any purpose, they shall, for the purposes of this Section, be deemed on being so used to have been sold, and in such a case the sale price shall for the purposes aforesaid he taken to be an amount representing the price at which the goods were actually purchased from the exporter, together with freight and insurance and the amount of any import duty, other than the duty under this Part of this Act, which may have been paid in respect of the goods.
§ The CHAIRMANThe first two Amendments to this Clause on the Paper are not in Order, because they represent hypotheses which, are inconsistent with what has already been passed. The third Amendment is incomplete, and would require consequential Amendments.
§ Lieut.-Commander KENWORTHYIt seems to me to make English.
§ The CHAIRMANThe Sub-section refers only to the cost of production, and therefore would have to be amended at various points. Those Amendments do not appear on the Paper.
§ Motion made, and Question put, "That the Chairman do report Progress, and ask leave to sit again."—[Colonel Leslie Wilson.]
§ The Committee divided: Ayes, 194; Noes, 62.
2479| Division No. 218.] | AYES. | [10.50 p.m. |
| Adair, Rear-Admiral Thomas B. S. | Atkey, A. R. | Banbury, Rt. Hon. Sir Frederick G. |
| Agg-Gardner, Sir James Tynte | Bagley, Captain E. Ashton | Barlow, Sir Montague |
| Allen, Lieut.-Colonel William James | Baird, Sir John Lawrence | Barnston, Major Harry |
| Amery, Leopold C. M. S. | Baldwin, Rt. Hon. Stanley | Barrie, Charles Coupar (Banff) |
| Armstrong, Henry Bruce | Balfour, George (Hampstead) | Bellairs, Commander Carlyon W. |
| Benn, Sir A. S. (Plymouth, Drake) | Henderson, Major V. L. (Tradeston) | Pollock, Sir Ernest Murray |
| Betterton, Henry B. | Hennessy, Major J. R. G. | Pratt, John William |
| Birchall, Major J. Dearman | Henry, Denis S. (Londonderry, S.) | Purchase, H. G. |
| Bird, Sir William B. M. (Chichester) | Herbert, Dennis (Hertford, Watford) | Ramsden, G. T. |
| Blades, Sir George Rowland | Hickman, Brig.-General Thomas E. | Rankin, Captain James Stuart |
| Borwick, Major G. O. | Hilder, Lieut.-Colonel Frank | Raw, Lieutenant-Colonel Dr. N. |
| Boscawen, Rt. Hon. Sir A. Griffith- | Hinds, John | Reid, D. D. |
| Bowyer, Captain G. W. E. | Hoare. Lieut.-Colonel Sir S. J. G. | Renwick, Sir George |
| Boyd-Carpenter, Major A. | Holbrook, Sir Arthur Richard | Richardson, Alexander (Gravesend) |
| Bridgeman, Rt. Hon. William Clive | Hood, Joseph | Roberts, Rt. Hon. G. H. (Norwich) |
| Broad, Thomas Tucker | Hopkins, John W. W. | Roberts, Samuel (Hereford, Hereford) |
| Brown, T. W. (Down, North) | Hunter, General Sir A. (Lancaster) | Roberts, Sir S. (Sheffield, Ecclesall) |
| Bruton, Sir James | Hunter-Weston, Lieut.-Gen. Sir A. G. | Robinson, Sir T. (Lancs., Stretford) |
| Burn, Col. C. R. (Devon, Torquay) | Hurd, Percy A. | Roundel), Colonel R. F. |
| Carr, W. Theodore | Hurst, Lieut.-Colonel Gerald B. | Samuel, A. M. (Surrey, Farnham) |
| Casey, T. W | Inskip, Thomas Walker H. | Samuel, Samuel (W'dsworth, Putney) |
| Cautley, Henry Strother | James, Lieut.-Colonel Hon. Cuthbert | Sanders, Colonel Sir Robert Arthur |
| Chamberlain, Rt. Hn. J. A. (Birm. W.) | Jephcott, A. R. | Seager, Sir William |
| Chamberlain, N. (Birm., Ladywood) | Jones, J. T. (Carmarthen, Llanelly) | Seddon, J. A. |
| Child, Brigadier-General Sir Hill | Kellaway, Rt. Hon. Fredk. George | Shortt, Rt. Hon. E. (N'castle-on-T.) |
| Clay, Lieut.-Colonel H. H. Spender | King, Captain Henry Douglas | Simm, M. T. |
| Coats, Sir Stuart | Lane-Fox, G. R. | Smith, Sir Harold (Warrington) |
| Cobb, Sir Cyril | Law, Alfred J. (Rochdale) | Sprot, Colonel Sir Alexander |
| Cockerill, Brigadier-General G. K. | Lewis, Rt. Hon. J. H. (Univ., Wales) | Stanler, Captain Sir Seville |
| Colvin, Brig.-General Richard Beale | Lindsay, William Arthur | Stanley, Major Hon. G. (Preston) |
| Cooper, Sir Richard Ashmole | Lloyd, George Butler | Stanton, Charles Butt |
| Craik, Rt. Hon. Sir Henry | Lloyd-Greame, Sir P. | Steel, Major S. Strang |
| Davidson. J. C. C. (Hemel Hempstead) | Locker-Lampson, G. (Wood Green) | Stephenson, Lieut.-Colonel H. K. |
| Davies, Thomas (Cirencester) | Locker-Lampson, Com. O. (H'tingd'n) | Stewart, Gershom |
| Dean, Commander P. T. | Lort-Williams, J. | Sturrock, J. Leng |
| Doyle, N. Grattan | Loseby, Captain C. E. | Sugden W. H. |
| Du Pre, Colonel William Baring | Lowther, Major C. (Cumberland, N.) | Sutherland, Sir William |
| Edgar, Clifford B. | Lyle, C. E. Leonard | Terrell, George (Wilts, Chippenham) |
| Edge, Captain William | Lynn, R. J. | Thomson, F. C. (Aberdeen, South) |
| Elliott, Lt.-Col. Sir G. (Islington, W.) | McConnell, Thomas Edward | Thomson, Sir W. Mitchell- (Maryhill) |
| Elveden, Viscount | Mackinder, Sir H. J. (Camlachie) | Thorpe, Captain John Henry |
| Eyres-Monsell, Com. Bolton M. | Macnamara, Rt. Hon. Dr. T. J. | Townley, Maximilian G. |
| Falcon, Captain Michael | Macpherson, Rt. Hon. James I. | Tryon, Major George Clement |
| Falle, Major Sir Bertram Godfray | Malone, Major P. B. (Tottenham, S.) | Wallace, J. |
| Farquharson, Major A. C. | Manville, Edward | Walters, Rt. Hon. Sir John Tudor |
| Ford, Patrick Johnston | Marriott, John Arthur Ransome | Walton, J. (York, W. R., Don Valley) |
| Forestier-Walker, L. | Mason, Robert | Ward, William Dudley (Southampton) |
| Forrest, Walter | Mitchell, William Lane | Waring, Major Walter |
| Foxcroft, Captain Charles Talbot | Mond, Rt. Hon. Sir Alfred Moritz | Weston, Colonel John Wakefield |
| France, Gerald Ashburner | Morrison-Bell, Major A. C. | Wheler, Col. Granville C. H. |
| Fraser, Major Sir Keith | Munro. Rt. Hon. Robert | Williams, C. (Tavistock) |
| Fremantle, Lieut.-Colonel Francis E. | Murray, John (Leeds, West) | Wills, Lt.-Col. Sir Gilbert Alan H. |
| Ganzoni, Sir John | Murray, William (Dumfries) | Wilson, Capt. A. S. (Holderness) |
| Gilmour, Lieut.-Colonel Sir John | Neal, Arthur | Wilson-Fox, Henry |
| Glyn, Major Ralph | Newman, Colonel J. R. P. (Finchley) | Wise, Frederick |
| Grant, James Augustus | Newman, Sir R. H. S. D. L. (Exeter) | Wood, Sir H. K. (Woolwich, West) |
| Green, Albert (Derby) | Nicholson, William G. (Petersfield) | Wood, Major Sir S. Hill- (High Peak) |
| Greene, Lt.-Col. Sir W. (Hackn'y, N.) | Oman. Sir Charles William C. | Woolcock, William James U. |
| Greig, Colonel Sir James William | Parker, James | Worsfold, T. Cato |
| Guinness, Lieut.-Col. Hon. W. E. | Pearce, Sir William | Young, E. H. (Norwich) |
| Hacking, Captain Douglas H. | Pease, Rt. Hon. Herbert Pike | Young, Sir Frederick W. (Swindon) |
| Hall, Lieut.-Col. Sir F. (Dulwich) | Peel, Col. Hn. S. (Uxbridge, Mddx.) | Younger, Sir George |
| Hamilton, Major C. G. C. | Percy, Lord Eustace (Hastings) | |
| Hannon, Patrick Joseph Henry | Perkins, Walter Frank | TELLERS FOR THE AYES.— |
| Harmsworth, C. B. (Bedford, Luton) | Perring, William George | Colonel Leslie Wilson and Mr. |
| Harmsworth, Hon. E. C. (Kent) | Philipps. Sir Owen C. (Chester, City) | McCurdy. |
| NOES. | ||
| Acland, Rt. Hon. Francis D. | Guest, J. (York, W. R., Hemsworth) | Murray, Dr. D. (Inverness & Ross) |
| Barker, G. (Monmouth, Abertillery) | Hall, F. (York, W. R., Normanton) | Myers, Thomas |
| Barnes, Major H. (Newcastle, E.) | Halls, Walter | Raffan, Peter Wilson |
| Barton, Sir William (Oldham) | Hayday, Arthur | Richardson, R. (Houghton-le-Spring) |
| Benn, Captain Wedgwood (Leith) | Hayward, Evan | Robinson, S. (Brecon and Radnor) |
| Bentinck, Lord Henry Cavendish- | Hirst, G. H. | Rose, Frank H. |
| Bowerman, Rt. Hon. Charles W. | Hodge, Rt. Hon. John | Royce, William Stapleton |
| Briant, Frank | Holmes, J. Stanley | Short, Alfred (Wednesbury) |
| Cairns, John | Irving, Dan | Smith, W. R. (Wellingborough) |
| Clynes, Rt. Hon. John R. | John, William (Rhondda, West) | Swan, J. E. |
| Collins, Sir Godfrey (Greenock) | Johnstone, Joseph | Waterson, A. E. |
| Davies, Major D. (Montgomery) | Kennedy, Thomas | Wignall, James |
| Davison, J. E. (Smethwick) | Kenworthy, Lieut.-Commander J. M. | Williams, Aneurin (Durham, Consett) |
| Edwards, C. (Monmouth, Bedwellty) | Kiley, James Daniel | Williams, Col. P. (Middlesbrough, E.) |
| Edwards, G. (Norfolk, South) | Lawson, John James | Wilson, Rt. Hon. J. W. (Stourbridge) |
| Entwistle, Major C. F. | Lunn, William | Wilson, W. Tyson (Westhoughton) |
| Galbraith, Samuel | Maclean, Nell (Glasgow, Govan) | Wood, Major M. M. (Aberdeen, C.) |
| Gillis, William | Maclean, Rt. Hn. Sir D. (Midlothian) | Young, Robert (Lancaster, Newton) |
| Glanville, Harold James | Mallalieu, Frederick William | |
| Graham, W. (Edinburgh, Central) | Mills, John Edmund | TELLERS FOR THE NOES.— |
| Griffiths, T. (Monmouth, Pontypool) | Morgan, Major D. Watts | Mr. Arthur Henderson and Mr. G. |
| Grundy, T. W. | Mosley, Oswald | Thorne. |
§ Committee report Progress; to sit again To-morrow.