ISLE OF MAN (CUSTOMS) BILL. (Hansard, 18 July 1933)

§ The SOLICITOR-GENERAL (Sir Boyd Merriman)
I beg to move, "That the Bill be now read a Second time."

§ Sir S. CRIPPS
We really must ask someone to explain so important a matter as the Isle of Man (Customs) Bill. When one looks through the Bill one finds a whole lot of duties which are being imposed upon the importation of goods into the Isle of Man, special duties with regard to the Free State, and a number of other matters, to which it is impossible for the House to agree unless an explanation is given of the reasons for the imposition of these duties and the policy which lies behind the various matters which are more particularly set out in the six Schedules to the Bill. We really protest against a Bill which is to affect, apparently, the whole of the inhabitants of the Isle of Man, although it is not a very big place, being put before the House without the slightest explanation of any sort or kind. Perhaps that now the hon. Gentleman the Financial Secretary to the Treasury has 1734 come into the Chamber, he will be good enough to give the House an explanation of the Schedules and the policy behind them.

§ The FINANCIAL SECRETARY to the TREASURY (Mr. Hore-Belisha)
I must apologise to the hon. and learned Gentleman and to the House that the hon. and learned Gentleman has had cause to make a complaint. This Bill is the annual Bill which is presented to the House of Commons to confirm Resolutions of the Manx Legislature with regard to Customs. As the House knows, the Isle of Man enjoys autonomy with regard to Customs, subject to the approval of this House. The Bill accordingly represents Resolutions which have been passed in the Isle of Man during the course of the year—Resolutions passed by the Isle of Man Legislature approximating to the provisions embodied in our own Finance Bill. I do not think that I need offer a further detailed explanation to the House. There are some slight differences upon which the hon. and learned Gentleman wants me to remark. The Beer Duty differs in the Isle of Man. It is slightly higher for the lower grade beer than it is in this country. The Heavy Oil Duty does not apply to the Isle of Man. I think that those are the two principal differences between what is in force in the Isle of Man and what is in force here.

§ Mr. RHYS DAVIES
On a previous occasion I raised one or two points with the Treasury concerning the presentation of this Bill. I have gone through the Bill as far as possible, and I wish to put one or two questions to the hon. Gentleman which I put on previous occasions. Has the House of Keys in the Isle of Man any authority at all to impose these duties on goods coming into the Island? I find on page 3 that: 'The Governor may, from time to time, by order direct that, on the removal or importation into the Isle of Man of goods of such classes and descriptions as are specified in any order. I understand from the Bill that the Governor of the Isle of Man is entitled to make orders and, unless I am mistaken, also to vary such orders in connection with Customs duties on goods entering the Isle of Man. It is therefore proper to ask the hon. Gentleman 1735 what is in fact the relationship between this Parliament, the House of Keys and the Governor of the Isle of Man? Are we to understand that the Governor is bound to carry out any Act of Parliament passed by this House, although in fact the House of Keys may have no say at all as to the provisions of the Measure? There is no Member for the Isle of Man in the House of Commons, and I am not entitled to speak for the people of the Isle of Man, but I think that we ought to ask that question.
There is an explanation in Clause 1 which is rather humorously put, and I should like to know whether the same explanation is included in our own Act of Parliament dealing with the same problem. These are the words: For the purpose of the duties under this Section, a match which has more than one point of ignition shall be reckoned as so many matches as there are points of ignition. That is a very humorous provision to put in an Act of Parliament, and I should like to know whether the definition of matches in this Bill corresponds with the definition of matches in the Bill we have already passed in this House. I wish to ask another question. Here is a Bill which runs into many pages. Clauses and Sub-sections-in fact, into 24 pages—