§ 49. Mr. LEWISasked the Chancellor of the Exchequer the rate of excise duty charged, and the total revenue received, on home-made spirits for the years ending 31st March, 1921, 31st March, 1931, and 31st March, 1936, respectively?
§ Mr. W. S. MORRISONThe basic rate of duty on home-made spirits per proof gallon was 50s. on 1st April, 1920, and since 20th April, 1920. has been 72s. 6d. The net receipts of duty from home-made spirits were £53,907,633 in the financial year 1920–21, in respect of Great Britain and the whole of Ireland. and £35,137,338 in 1930–31, in respect of Great Britain and Northern Ireland. My hon. Friend will find the corresponding figure for 1935–36 in the White Paper which will be circulated in connection with my right hon. Friend's Financial Statement this afternoon.
§ Mr. LEWISDo not these figures show that the rate of duty has now reached a point at which the total amount of revenue diminishes?