§ Mr. LEIF JONESasked the Chancellor of the Exchequer what is the annual sum received from Patent Medicine Duties; is he aware that the Board of Customs and Excise has granted exemption from such duty to proprietors of patent medicines in cases where the formula is disclosed and no proprietary right to the preparation is claimed, notwithstanding the fact that such proprietors have in the past advertised and are still advertising that their preparations prevent or cure illness; and will he state the loss of revenue due to this exemption?
912W
§ Mr. P. SNOWDENThe net amount of Medicine Stamp Duty received in the year ended 31st March, 1930, was approximately £1,234,200. Figures for the previous 10 financial years may be found in Table 3, page 11, of the Twentieth Report of the Commissioners of Customs and Excise (Command Paper 3435). As regards the second part of the question, there is a, statutory exemption from the duty in favour of "Known, admitted and approved" remedies, when sold by duly qualified doctors, chemists or druggists, in which no proprietary right is claimed, and claims for such exemption are admitted provided that a definite and complete statement of the actual ingredients (i.e., the full formula with proportions) and a statement that no proprietary rights are claimed in the preparation of the medicine are printed in a legible and conspicuous manner on all labels, cartons, etc. Following the decision of the Courts in the case of Farmerv. Glyn Jones in 1903, exemption has not been refused on the ground that known, admitted and approved remedies have been recommended for the prevention or cure of illness. The cost of this exemption cannot be stated.