HC Deb 08 June 1920 vol 130 c253W

asked the Chancellor of the Exchequer why export bills of lading have to be stamped, whilst import bills of lading have not to be stamped?


Import bills of lading are not liable to Stamp Duty under the existing law. Such Bills are executed abroad, and as at present advised I do not consider that the revenue to be expected from extending the charge would be considerable enough to compensate for the inconvenience to the commercial community.