HC Deb 20 February 1911 vol 21 cc1666-7W

asked whether attention has been called to the judgment of Mr. Justice Channell in the case of Wiggles-worth v. the King, in which the learned judge referred to the interpretation placed by the Commissioners of Customs and Excise upon Section 44 (1) of The Finance (1909–10) Act, as obviously unjust and such as one would not think any body of honourable men could have deliberately intended; and whether it is still proposed to exact payment of duty in accordance with the interpretation so characterised by the learned judge?


As I explained to the hon. Member for Hammersmith, in reply to a question on the 14th February, my right hon. Friend has been in conference with representatives of the licensed trade on the subject of the proper method of computing annual value for the purpose of Licence Duties, and he has promised to include in the financial provisions which Parliament will be asked to pass before the close of the financial year an Amendment dealing with this matter.