§ 57. Major ENTWISTLEasked the Chancellor of the Exchequer if he is aware that, according to the construction placed by the Customs and Excise Department upon the provisions of Section 3 of the Patent Medicine Stamp Duty Act, 1812, makers of chemical preparations sold under a fancy name, by not claiming proprietary rights, are able to avoid the incidence of the ad valorem patent medicine stamp duty; and whether, in view of the large loss to the Revenue resulting therefrom, he will take necessary steps to ensure the payment of the duty in such cases?
§ Major BOYD-CARPENTERThe question whether any particular medicine is liable to Medicine Stamp Duty depends on a number of considerations. If the hon. and gallant Member will furnish me with particulars of the cases he has in mind I will have inquiry made.
§ Major ENTWISTLEIf I give these particulars of articles which are imita- 1873 tions, will the hon. and gallant Gentleman see to it that these imitated articles should not escape duty, and so unfairly compete with the genuine articles?
§ Major BOYD-CARPENTERI will look into the matter, if the hon. and gallant Member will let me have particulars.