§ Motion made, and Question proposed, "That the Clause stand part of the Bill."
§ Mr. KELLYWill the right, hon. Gentleman explain whether this duty is to be imposed upon matches that are manufactured in England?
§ Mr. McNEILLThis is a duty to equalise the import duty here with that on matches imported into the Island.
§ Captain GARRO-JONESIn pursuance of the undoubted right of every hon. Member to discuss the merits of this Bill, I desire to ask the Financial Secretary to the Treasury a question in connection with this Clause. This is the last of the Clauses which contains the words "removed or imported into the Isle of Man." The wording of the Clause makes it appear as if there were a right to charge a double duty. Of course, that is not the intention, but is there not a more explicit form of words which could better meet the case?
§ Mr. MACLEANI wish to press the question put by my colleague, to which no reply has been given by the right hon. Gentleman. The question put by my hon. Friend the Member for Rochdale (Mr. Kelly) was whether this duty applied to matches manufactured in this country and exported to the Isle of Man?
§ Mr. McNEILLIt is quite true, in that case. I did not quite catch what was in the mind of the hon. Gentleman. The answer is, in those circumstances, of course not. It is only a duty on matches coming into Great Britain.
§ Captain GARRO-JONESWill the right hon. Gentleman reply to my question, whether this empowers the Isle of 2270 Man to impose a duty if it has already been paid by importers in this country, and whether a better form of words could not be chosen which would not empower the Isle of Man to charge a duty on goods imported into this country and re-imported into the Isle of Man?
§ Mr. McNEILLI think this form of words does very well.
§ Captain GARRO-JONESThis is a very serious point. It has been found time and again that ambiguity in the wording of a Statute has led to endless legislation. The Clause says
On and from the twenty-second day of June, nineteen hundred and twenty-six, there shall be charged, levied and paid on matches removed or imported into the Isle of Man"—Under the wording of the Clause there is, obviously, a charge of duty already paid in this country. If the right hon. Gentleman wishes to tell me that he will consult his advisers on the matter, and deal with it at a later stage. I am perfectly prepared to sit down.
Captain BENNI would ask the right hon. Gentleman whether he would extend the courtesy of a reply to my hon. and gallant Friend?
§ Mr. McNEILLI do not want to do anything which may appear to be discourteous, but, unfortunately, hon. Members took so mach more interest in conversations among themselves than in the speech of the hon. Member that I could not hear a word of it.
§ The CHAIRMANI think the progress of business will be expedited if hon. Members will keep silence.
§ Mr. MACLEANName them!
§ Captain GARRO-JONESThe point is an extremely simple one. The Clause says that en matches
removed or imported into the Isle of Mana certain duty shall be paid. Supposing matches had been imported into Great Britain and subsequently exported to the Isle of Man—[Interruption]—or supposing a motor-car is imported into Great Britain— [HON. MEMBERS: "Matches."] Supposing certain things are imported into this country and a duty is paid on them, and then they are exported to the Isle of Alan, is a further duty charged on them?
§ Mr. R. HUDSONCan we modify one of these Resolutions passed by the Tynwald? We can reject it or confirm it, but can we modify it?
§ The CHAIRMANIn any case the Committee cannot modify this Clause, because the Question proposed is "That the Clause stand part of the Bill."
§ Mr. TAYLORIs it in order for an hon. Member rising to a point of Order to address the Chairman with both hands in his pockets.
§ The CHAIRMANIt may be a question of taste, but it is not out of order.
§ Mr. McNEILLI think I have twice already answered the point put by the hon. Member for South Hackney (Captain Garro-Jones). Of course, under those circumstances, no second duty would be paid.