§ Sir H. MACKINDERasked the Financial Secretary to the Treasury the sum obtained in Scotland during the last financial year from the duties on table waters?
Mr. YOUNGThe net revenue obtained in Scotland from the duties on632W table waters in the financial year ended 31st March, 1921, was—
£ Home-made … … 199,772 Imported … … 157 Total … … £199,929
§ Sir H. MACKINDERasked the Financial Secretary to the Treasury what methods are adopted in order to ascertain the sales of table waters by retailers who sell from soda water fountains and not by the bottle?
Mr. YOUNGThe retailers in question are required to keep records of sales, which are periodically inspected by the local Customs and Excise officers. These officers are required to satisfy themselves by observation and inquiry that evasion is not taking place.