§ 54. Lieut.-Colonel JAMESasked the Chancellor of the Exchequer what were the rates of Customs duty on rum in the financial years 1913, 1919, 1920 and 1921, respectively; and what was the revenue derived from this source in each of those years?
Mr. YOUNGAs the answer is in tabular form, I would ask my hon. and gallant Friend's permission to circulate it in the OFFICIAL REPORT.
§ Following is the answer:
§ The rates of Customs duties on rum in the financial years ended 31st March, 1913, 1919, 1920, and 1921, respectively, were as follow: —
253| Description. | Year ended 31st March. | Rates of Duty. | ||||||||||||
| Full. | Preferential. | |||||||||||||
| Imported in cask. | Imported in bottle. | Imported in cask. | Imported in bottle. | |||||||||||
| The proof gallon. | The proof gallon. | The proof gallon. | The proof gallon. | |||||||||||
| £ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |||
| Rum | 1913 | 0 | 15 | 1 | 0 | 16 | 1 | — | — | |||||
| Rum (if warehoused 3 years or more*). | 1919 | 1 Apr., 1918 to 22 Apr., 1918. | 0 | 15 | 1 | 0 | 16 | 1 | — | — | ||||
| 23 Apr., 1918 to 31 Mar., 1919. | 1 | 10 | 4 | 1 | 11 | 4 | — | — | ||||||
| 1920 | 1 Apr., 1919 to 30 Apr., 1919. | 1 | 10 | 4 | 1 | 11 | 4 | — | — | |||||
| 1 May to 31 Aug. | 2 | 10 | 4 | 2 | 11 | 4 | — | — | ||||||
| 1 Sept. to 31 Mar., 1920. | 2 | 12 | 10 | 2 | 13 | 10 | 2 | 10 | 4 | 2 | 11 | 4 | ||
| 1921 | 1 Apr., 1920 to 19 Apr., 1920. | 2 | 12 | 10 | 2 | 13 | 10 | 2 | 10 | 4 | 2 | 11 | 4 | |
| 20 Apr., to 31 Mar., 1921. | 3 | 15 | 4 | 3 | 16 | 4 | 3 | 12 | 10 | 3 | 13 | 10 | ||
| Imitation Rum, if warehoused 3 years or more. | — | The above rates are increased by one penny the proof gallon. | ||||||||||||
| * Since 18th May, 1915, an additional Customs duty of 1s. per proof gallon has been chargeable where the Rum has been warehoused for a period of two years and less than three years; and 1s. 6d. per proof gallon where it has not been warehoused, or has been warehoused for a period of loss than two years. |
| The net Revenue derived from the Customs duties on rum in the years referred to was as follows:— | |||||
| — | Rum. | Imitation Rum. | Total. | ||
| £ | £ | £ | |||
| Year ended 31st March, 1913 | … | … | 2,381,298 | 6,823 | 2,388,121 |
| Year ended 31st March, 1919 | … | … | 2,971,147 | 3,199 | 2,974,346 |
| Year ended 31st March, 1920 | … | … | 9,181,584 | 6,717 | 9,188,301 |
| Year ended 31st March, 1921 | … | … | 9,961,927 | 3,116 | 9,965,043 |