§ 51. Mr. REMER (for Mr. HANNON)asked the Financial Secretary to the Treasury whether he will state the circumstances in which a prosecution was instituted against peter Johannes Clausen, who was charged with fraudu- 1564 lent evasion of duties on electrical goods and apparatus, the penalties incurred amounting to £102,551; whether any settlement has been arrived at in this case; and what is the total amount of the penalties collected?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Hore-Belisha)Proceedings were instituted against this person as stated. Section 35 of the Inland Revenue Regulation Act, 1890, specifically enables the Commissioners of Customs and Excise to stay proceedings at their discretion, a power which is exercised in suitable cases. In the case referred to this power was used on consideration of all the circumstances of the case, the claims of the Commissioners having been fully satisfied.