§ 53. Mr. Annesley Somervilleasked the Chancellor of the Exchequer whether his attention has been drawn to the recent case in the Thames Police Court where a person, who manufactured and sold, by retail, British wine, legally known as sweets and regulated as such, was found to be sending out such sweets from his premises without making the requisite entry in his books; whether the small duty payable on such wines depends on such entries; and whether he is satisfied that other regulations affecting such sweets were complied with in this case?
§ Sir J. SimonThe answer to the first part of the question is in the affirmative; with regard to the second part, the entries which a sweets maker is required to make in his entry book are the basis of the charge to duty; with regard to the third part, the failure to make proper entries was not the only offence in respect of which proceedings were taken.