§ Mr. RADFORDasked the Chancellor of the Exchequer what have been the rates of Customs and Excise Duty on beer, stout, cider, and perry, respectively, for each of the years 1913 and 1928, inclusive?
§ Mr. CHURCHILLMy hon. Friend will find the different rates at which the Excise Duty on beer (which includes stout) has stood between the outbreak of War and 1927 in Table 127 (page 142) of the Nineteenth Report of the Commissioners of Customs and Excise (Command Paper 3172). The duty in 1913 was the same as on the outbreak of War, and in 1928 the same as in 1927. The 2451W Customs Duty exceeded the Excise Duty by 6d. until August, 1925, and thereafter by 1s. 4d. The same Table (page 145) shows the history of the duties on cider and perry, for which the customs and the excise rates were the same.