HC Deb 25 July 1910 vol 19 cc1896-7W

asked the Chancellor of the Exchequer whether in all parts of the country clubs are required in returning their purchases of alcoholic drinks to particularise each and every purchase; and, if so, whether he can see his way to permit them to return only the totals of such purchases either for the year or even quarterly?


The notice sent to secretaries of clubs is in a form requiring the purchases of intoxicating liquors to be particularised. If, however, the accounts of a club are certified as correct by auditors, of whom one at least is a person who publicly carries on the business of an accountant, it will be open to the Commissioners of Customs and Excise to accept a statement by the auditors in a form to be approved by the Commissioners certifying the totals of the purchases for the year. At the same time, it must be understood that the Commissioners retain their rights to require full particulars if they think it desirable.