§ Lieut. - Commander KENWORTHYasked the Financial Secretary to the Treasury why a toy bagpipe, imported from France and costing 2s., is defined as a musical instrument subject to tax by the Customs authorities, whereas a mouth organ, imported from Germany and also costing 2s., is admitted free of tax?
Mr. YOUNGMouth organs are expressly exempted from the Customs Duty on musical instruments by a Treasury Order made under Section 13 (5) of the Finance (No. 2) Act, 1915. This Order also covers all complete musical instruments the value of which does not exceed 1s. (one shilling). A bagpipe valued at 2s. would not therefore be exempt.