§ I next come to the Table Water Duty. This duty is levied at the rate of 8d. a gallon on unsweetened and 4d. a gallon on sweetened waters. The, intention was to make a rough distinction between the, cheaper and more expensive kinds of table waters and to make some allowance for the fact that certain ingredients of sweetened table waters, such as sugar, arc dutiable. With the increase in other duties since the Table Water Duty was originally imposed in 1916, this margin has disappeared and to-clay the total duty payable on sweetened table waters averages about 8d. per gallon. In these circumstances I am proposing to reduce the Excise Duty on sweetened table 1740 waters from 4d. to 2d. per gallon as from 1st May next, at an estimated cost to the Exchequer of £160,000 this year and £175,000 in a full year, after making an allowance for increased revenue from dutiable ingredients. I am also proposing to abolish the duty of 4d. per gallon on cider, as from the 1st May next, at an estimated cost to the Exchequer of £90,000 this year and £100,000 in a full year. The duty is unimportant from the point of view of revenue, and its repeal should be of some assistance to agriculture.