§ Major EDWARD WOODasked the Chancellor of the Exchequer whether his attention has been drawn to the effect upon those engaged in the manufacture of sweetened table waters of the double taxation to which they are subject, first upon the raw ingredients and then upon the finished product, and whether he will take steps to alleviate this hardship in the forthcoming Budget?
Mr. CHAMBERLAINIn fixing the rate of duty of sweetened table waters at 4d. per gallon, as compared with 8d. per gallon on unsweetened, the fact that duty was charged on the sugar used in its production was taken into account. The margin of difference is more than sufficient to compensate for the duty on the raw materials used in the manufacture of the sweetened article, and I cannot admit that any hardship exists.