§ 61. Lieut.-Colonel MOOREasked the Chancellor of the Exchequer, within the period ended 31st March, 1932, the number of gallons of wine cleared from bond at the rate of 4s. duty?
§ Major ELLIOTThe number for the year ended 31st March, 1932, was 2,641,000.
§ 62. Lieut.-Colonel MOOREasked the Chancellor of the Exchequer if he is aware that wine containing 40 per cent. alcohol can be cleared from bond at the rate of duty of 4s. per gallon when whisky of the same alcoholic strength must pay 29s. per gallon; and what are the grounds for this differentiation of duty?
§ Major ELLIOTWith regard to the first part of the question, I am aware that the position described is true with respect to Empire wines. With regard to the second part, the reason is that wine and spirits are different beverages.
§ 63. Lieut.-Colonel MOOREasked the Chancellor of the Exchequer the number of proof gallons of all kinds of spirits used in fortifying wines, foreign and Colonial, in bond which were cleared from bond during the year ended 31st March, 1932, at a duty not exceeding 4s. per bulk gallon; the amount of revenue which would have been paid to the Excise Commissioners if the spirits used in fortifying these wines had borne the usual rates of duty on spirits released 1252 from bond; and the number of gallons of wine at the 4s. rate of duty cleared from bond for the year ended 31st March, 1932?
§ Major ELLIOTWith regard to the first and second parts of the question, I regret that the information is not available. The third part has already been answered in reply to a previous question by my hon. and gallant Friend.