HC Deb 21 February 1911 vol 21 c1861W

asked the Chancellor if he will consider the advisability of setting up an inquiry into the incidence of liquor and licensing taxation, with a view to determining whether and to what extent injustices and anomalies are prevalent in the present system; in what proportion taxation falls upon the manufacturer, the distributor, and the consumer; and to consider whether improved methods are practicable in order to secure an equitable adjustment of this class of taxation?


I think any such inquiry would be premature, at any rate until the process of ascertaining Annual Licence Value in pursuance of Section 44 of the Finance (1909–10) Act is completed.