§ 57. Mr. CECIL WILSONasked the Chancellor of the Exchequer whether silkworms either in the pupa state or otherwise, and silkworm gut, which is made from the drawn-out glands of the silkworm, will be subject to tax; and, if so, to what amount?
§ The CHANCELLOR of the EXCHEQUER (Mr. Churchill)Silkworms which have not reached the cocoon stage, and silkworm gut, which is made from the silkworm before it has reached that stage, will not be liable to duty under the Finance Bill. The point at which the Silk Duties are first leviable is at the cocoon stage, when the silk filaments are extruded from the silkworm. Silkworm gut is obtained by extracting the viscous matter from the glands before the worm commences to extrude it in filament form, and by stretching it out to harden in the form in which it is used for fishing casts.