§ 72. Mr. ROSSasked the Financial Secretary to the Treasury whether he is aware that traders who have had tea in stock since before April, 1929, on which they have already paid the duty in force up to that time, are being charged the full amount of duty payable this year without being allowed to set off the duty already paid; and, if so, what steps does he propose to take in order to prevent traders being taxed twice over in respect of the same quantity of tea?
§ Mr. HORE-BELISHAThere is no provision in the law whereby tea on which it is claimed that duty was paid before 1929 could be exempted from the Excise Duty imposed by the Finance Act of 1932 or could be made the subject of an allowance.
§ Mr. ROSSDoes my hon. Friend recognise the injustice of taxing the same man twice on the same consignment; and, in answer to the second part of the question, will he see whether he cannot amend the law?
§ Mr. HORE-BELISHANo, Sir, I cannot recognise that injustice, because my hon. Friend's proposal is that tax paid upon tea before 1929 should be refunded.
§ Mr. ROSSSuppose the tax bad gone straight on in 1930, would it not then have been free from further taxation, the tax having been paid once?