§ Mr. BUTCHERasked the Chancellor of the Exchequer whether, when a mine-owner is entitled to royalties under several separate leases, some of which yield royalties in excess of the pre-war standard and some yield royalties less than such standard, the whole of the mining estate is to be taken together, and the mining owner is to be assessed for Excess Mineral Rights Duty on the excess, if any, shown in respect of the whole estate, or whether each lease is to be taken separately and the mining owner is to be assessed for such duty on the excess, if any, shown in respect of the separate leases?
§ Mr. McKENNAFor the purposes of Excess Mineral Rights Duty each lease falls to be considered separately, and the duty is chargeable on the excess, if any, shown in respect of each separate lease.