§ 12. Mr. HOPE SIMPSONasked the President of the Board of Trade whether he is aware that gut imported into this country which is admittedly used for the purpose of stringing tennis racquets is not chargeable with duty under Section 12 of the Finance (No. 2) Act, 1915, when used for that purpose, whereas the same gut is dutiable under that. Section if the importer declares that it is to be used for the manufacture of violin strings; and whether he will take steps to remove this anomaly?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. William Graham)I have been asked to reply. The answer to the first part of the question is in the affirmative. A similar position exists in regard to many other articles which are dutiable or not, according to the use to which they are put.
§ Mr. SIMPSONIs the criterion whether an article is dutiable decided by the use to which it is about to be put?
§ Mr. GRAHAMThe position is that, under the Finance Act, 1915, if it is intended to use the gut for violin strings, that brings it within the scope of musical instruments taxable under the Act. If the gut is to be used for tennis rackets, then, of course, it is quite outside the Act.
§ Mr. SIMPSONIs the gut kept at the port until the hon. Gentleman finds out for what it is to be used?
§ Mr. GRAHAMNo, I understand not. There is a system of repayment afterwards, but I understand that everything is done to obviate delay.
§ Mr. HOGGECan the hon. Gentleman say whether, under the McKenna duties, a tennis racket is a musical instrument?
§ Sir H. BRITTAINDoes the hon. Gentleman regard athletics as more important than music?