§ Mr. P. OLIVERasked the Financial Secretary to the Treasury if he is aware that Customs and Excise officials are demanding from literary societies a full synopsis of certain of the lectures appearing in their syllabus; under what authority and for what reason this demand is made; and, in view of the need for economy, will he curtail such activities in the future?
§ Major ELLIOTI assume that my hon. Friend is referring to cases in which literary societies apply for exemption from payment of Entertainments Duty in respect of entertainments provided by them. I am aware that a synopsis of par-1654W titular lectures is sometimes required by the Commissioners of Customs and Excise in order that they may be satisfied that the conditions of exemption laid down by Section 1 (5) (d) of the Finance (New Duties) Act, 1916, are fulfilled. In the interests of the revenue, such inquiries are necessary in certain cases.