§ As regards matches, the basic rate is at present the Excise Duty of 4s. 2d. per gross of boxes containing over 20 but not more than 50 matches. That duty has not been altered since 1927, but the corresponding Customs Duty is 4s. 9d. to which figure it was raised in 1933, the excess of 7d. being intended to compensate the home manufacturer for certain costs he had to bear in connection with revenue control, for certain duties levied on his raw materials and for the purpose of providing him with a margin of protection against foreign competition. The details of my present proposals will be found set out in the White Paper, but, broadly speaking, I propose to double the Excise Duties and to make corresponding additions to the Customs Duties, except that I propose to increase the Customs Surtax from 7d. to 8d. in view of the higher costs of home manufacture. The effect of these proposals will be that a box of 50 matches now costing a penny will cost 1½d., and the booklets of 20 matches now sold for a halfpenny will be replaced by booklets containing 30 matches, which will sell for a penny. These changes will come into operation from Monday, 29th April. The yield to the Exchequer is estimated at £4,000,000 in a full year and rather more than £3,500,000 this year. I need not go into details, but there will have to be countervailing increases in the duties on mechanical lighters. In view of the existing prohibition on the import of mechanical lighters the revenue effect of these proposals is practically negligible.