§ Mr. LANE-FOXasked the Financial Secretary to the Treasury whether a farmer taking out a licence of £2 10s. as a private brewer in occupation of a house of an annual value exceeding £10 but not exceeding £15, which licence entitles him to brew for domestic use only, is entitled under that licence to brew not only for his family and the hired men living in on the farm, but also for the other labourers regularly employed on his farm?
§ Mr. STANLEY BALDWINThe farmer in question may brew beer for his own domestic use and may supply such of his farm labourers as lodge in his house with part of the beer so brewed for consumption in the ordinary course of their domestic board. If, however, he brews beer for other labourers employed on his farm, liability to beer duty on the beer brewed would be incurred, but the licence duty would be at the 4s. rate.