§ Mr. JAMES HOPEasked the Chancellor of the Exchequer why non-alcoholic spruce is subject to the same Excise Duty as alcoholic spruce?
§ Mr. LLOYD-GEORGESpruce beer, or black beer, made in this country, is chargeable with Excise Duty as "beer" under the Inland Revenue Act., 1880. The duty is in all cases charged on a specific gravity, and not on an alcoholic basis.