§ Sir W. Bromley-Davenportasked the Chancellor of the Exchequer for what reason certain agricultural medicines, which are subject to Purchase Tax if put up in a proprietary form, qualify for exemption if sold in a non-proprietary form; and why this principle is not extended to other goods subject to Purchase Tax.
§ Mr. BarberThe tax distinction between drugs and medicines put up for sale in proprietary and in non-proprietary forms—a distinction which applies both to human and to animal medicines—reflects the view of the House that proprietary drugs and medicines are in general a proper subject for taxation.
But to exempt unbranded goods of whatever kind would destroy the Purchase Tax as a practicable source of revenue.