The Sun.
London, England, 1854-05-20 00:00:00

but to malt. Why should the duty on malt be continued
for a year after ace had been roclaimed.
Mr. GOULBUpeRN said thep same principle was appli-
cable to spirits and malt • they were Excise duties, and
when you repealed such duties, you must either repay the
duty paid by the trade on their stock in hand or else give
them time to dispose of it.
Mr. DISRAELI said the objection to the clause was
that it did not provide for a period after the war, and if
it was passed as it now stood there might be no time al-
lowed to the maltster to deal with his stock in hand.
Mr. BASS said that the maltster did not want any such
time. -
Sir F. KELLY said that as the bill now stood the duty
• was no longer a war tax, for it might continue a for a year
after the war was over, and if it was wished to give time
- to the maltster, the time should be fixed a week before
the sth of July.
Sir C. WOOD said that the fact was that there were
• reasons connected with the malting season which made it
convenient that the malt duties should cease on sth July.
There might,, however, be numerous inconveniences in a
fixed time. Perhaps it might be considered, and on the
• report words brought up to the effect—" that the duty
ss should cease oq ,the quarter-day next, ensuing after six
months after th rtification of peace." At the close of
. a war there wase 'steaneralty the heaviest expenditure, espe-
eially in paying off shins.
Mr. LABOUCHERE said it would be best to leave the
matter to the' consideration of the Government, but he
thought that the words six months after the conclusion of
pesce•would be sufficient.
Mn BASS said that the sth July was the most conve-
nient day fur the duty to begin or terminate. The Govern-
ment would get little or nothing by the tax in the next
"six months, as the malting gees= way over.
Mr. DISRAELI was Bonito hear that the Government
would receive so small -an amount of this duty in the next
six months ; for, when he proposed to postpone the con-
siderationw thoughtulwould
(Hear, it svae said
hear.)t h aHt iet
theak e
of the question ,
and the clause
a difference of 25-J,OOO/•
point under discussion required inquiry,
had better be postponed.
Sir J. SHELLEY had a suggestion to niskewhich would
relieve the farmers and barley growers from a great
grievance, and increase the duty derived from malt. By
the Excise regulations barley was only allowed to be in
what was called the steep for 48 hours,
and it was only the
best quality
of barley produced in superior land like that
in Norfolk, that in that time could become malt. In his
land he had had only three instances in which any barley
Otitis bao paiui the malt tax. He would suggest that if the
number of hours for steeping were extended to 60, on
notice being given to the Excise, it would be a great
relief to the agriculturist, as barley grown on inferior lands
would be made into malt.
Mr. BASS said that Mr. Disraeli had misapprehended
what had been stated the other night with regard to a loss
of duty of 250,000 t. The reason was not that the malting
'season was over, but if time had been given the stocks on
hand of the maltsters would have been made over to cus-
tomers, and he thought the loss of duty would have been
quite 250,0004
After a short conversation,
Mr., WILSON urged that, notwithstanding all that had
been laid, it' 'would be bettor to retain the words in the
clause, as they made the period for the duty's ceasing more
convenient, and were in accordance with precedent.
The blank in the clause was then filled up with the words
" sth of July after the conclusion of peace," and the clause
as amended agreed to.
The remaining clauses were agreed to.
On the schedules,
Sir J. TROLLOPE expressed his opinion that it would
have been better to have re-imposed the beer duty rather
than have increased the malt duty.
Mr. BASS said great injustice was done to the beer
trade at present by not allowing on the export of beer a
drawback on the hop duty as well as the malt duty, which
put the traders to a great disadvantage in competing in
foreign markets.
Mr. HADFIELD said the complaint of the hon mem-
ber was well founded. It was desirable to encourage the
manufacture of beer, and that they should have a free
market abroad.
Mr. WILSON said he did not deny the injustice, and
it was worthy the consideration of Government.
The schedules were then agreed to.
Mr. WILSON then brought up two new clauses, which
he stated to be for the purpose of regulating the duty on
malt used in distillation, to regulate the drawback in a
way which would abolish a grievance the Scotch distiller
had long complained of, and enabling the spirit dealers in
England and Ireland to send spirits to Scotland, if they
chose, to be on the same footing there as the Scotch
distillers.
The clauses were inserted and the house resumed.
SUGAR DUTIES.

' The house having resolved itself into committee on ways
' and means,
Mr. WILSON moved the following resolutions :-
1. That in lien of the duties of customs upon sugar and
molasses, which shall become payable from and after the sth
• day of July, 1854, under the act 11 and 12 Viet., c. 97, the
following duties shall be charged on Sugar and molasses im-
ported into the United Kingdom=that is to say :
Candy, brown or white, refined eugar, or sugar ren- & d,
tiered by any process equal in quality thereto (except
• as hereinafter mentioned), for every cwt.
White clayed sugar, or sugar rendered by any pro-
• °eels equal iu quality to white clayed, not being re-
lined or equal in quality to refined, for every cwt
. Yellow Muscovado and brown clayed. sugar, or
; e sugar rendered •by any process equal in quality to
.yellow Muscovado or brown clayed, and not equal
• . to white clayed, according to a standard to be fur-
nished by the Treasury, for every cwt l2 0
- - Brows Muscovado, or any other sugar, not being
equal in quality to yellow Muscovado or brown clayed .
sugar, according to a standard to be furnished by the
Treasury, for every cwt ll 0
•. • Molasses, for every cwt 4 6
2. That the duty of 17s. 4d. (with i 5 per cent thereon)
• for every cwt. now payable on candy, brown and white, re-
fined sugar, or sugar rendered by any process equal in quality
thereto, shall continue to be charged on all such sugar, being
the growth or produce of any foreign country, until the 16th
day of August, 1854, inclusive, and that from and after the
16th day of August the duty of 16s. shall be charged on such
sugar for every cwt.
3. That in lieu of the bounties and drawbacks now payable
• on the exportation of refined sugar, the following bounties or
drawbacks shall be allowed from and after the Bth day of
May, 1854, on the exportation from the United Kingdom o
the several descriptions of refined sugar hereinafter men
tioned—(that is to say),
Upon refined sugar in loaf, complete and whole, s. d.
or lumps duly refined, having been perfectly
• clarified arid thoroughly dried in the stove, and
being of an uniform whiteness throughout, or
such sugar pounded, crushed, or broken, or
sugar candv, the cwt
Upon baetard or refined sugar, broken in pieces,
or beineaarolind or powdered sugar, or such sugar
pounded, or. crushed or broken, for every cwt ll 0
. He said after the explanations which had been already
given by the Chancellor of the Exchequer, it was unneces-
sary for him, to enter at any length into the changes pro-
posed unless ho were asked for explanations. It was ne-
cessary for hien to state, however, that by one of the resolu-
tions it was proposed to delay the operation of the reduction
. of the duty on refined sugar for six weeks after the sth of
July, which was the period fixed by the act now in Darcy.
- At the present moment the duty on ordinary sugar used
for refining was 14s. Ild. and a fraction, and by the act it
would be reduced on the sth July t0.12e. Now the English
refiners could not by possibility avail themselves of the re-
duction of the duty on the raw material until the sth July,
and it was, therefore, only fair-towards them that they
• Should not be exposed to the competition of the foreign
refiner who could bring in his refined sugar on the day on
which the English refiner could only get his raw material
at the reduced rate. The period required for the refining
of sugar was Stated to be about six weeks or two months,
and it was therefore proposed to suspend the reduction of
the duty on refined sugar for that time. There had been
a great objection to this proposal, on the ground that per-
sons who were importers of foreign refined sugar, had, in
anticipation of a period when they would have a command
of the market, in consequence of the disability, if he might
use the term, under which the British refiner would be
placed for the period ho had named, ordered a considerable
quantity of sugar from abroad to arrive at that, particular
period, and they complained that if this resolution passed
they would not have the same command of the market that
they had anticipated. At tbe same time it was but just to
the British refiner, who asked that he should be brought
into competition with the foreign refiner only at the time
when he could bring his product into market in a refined
state. Whether six weeks was the proper period or not
might be a matter for consideration, and the Government
would be quite ready to listen to any representations that
might be made to them on that point; and if it were
shown that four weeks were sufficient there would be
no objection to alter the bill, or if it should appear
on inquiry that • the amount of the duty charge-
able on the foreign refiner was larger under the par-
ticular circumstances of the case than would fairly cover
the British refiner from the competition to which he
would be subject, there would be no objection to consider
' ' ' that point also. In passing these resolutions to-night the
house in no way foreclosed itself from any further consi-
•deration of the point. They could consider any represen-
tation of the parties interested, their only desire being to
. do that which was fair to all parties in this complicated
subject.
Mr. MOFFAT complained that they were going back
to the old system of ad valorem. duties, which was fraught
faith.
witteinjuatice. The resolutions also involved a breach of
felt at the, comuca,
"'Mr J. Plr-TaIGTON expressed the great satisfaction he
34/011 Government ,
be-
lieved to had made, which he
hadaeses,e. made on the strictest principle of justice. He
had =Z.:tile:l4.v% if there was any Subject on which he
. but it seemed he e, it was, the sugar duties—(laughter)—
Government hail was
mistaken'
•
band. The He was glad to find that
West India interest by gie
injustice inflicted on the
(I. the prohibition of refining their.
sugar in
Sfferential duty between 12s. and
- lls. in
an equivaleat for the
Mr. THORNgLy. said the power of refining in bowl.
so many different duties on differentfficulty he felt was having
. • quence,of which would be, that dutieseequalhies ; the cense-
- differently in the'varions poets. would be levied
Mr. DUNLOP thought that if the resolutio
- in their present shape the arrangeeleae newerepassed
regarding molasses
and the drawback would give great diseatisfaction b
• bad perfect confidence that they would be fairl; et
he
. sidered, and that justice would be done to all }saiesrecon-
Mr. BROWN thought the simplest and faitest w.i. of
the difficulty which had arisen, would be to Zos;
meeting
' a small drawback to the home refiners. till the 16th of
August.
Mr. WILSON swirl i the right hon. baronet ear J.
•
correctlystated that this scale was an at
Pakington) had l.t.
tempt to rectify an inequa i
y which had previously existed
within thed
matter
with reference to the amount() the saccharine
different kinds of sugar. No doubt, the most complete
would be allow refining
inequality
way of adjusting that
in bond; but the difficulties attendant upon such a course
• He wished it,
• would render it impos,ible to
adopt r
therefere, to be distinctly understood that the Government
, had no intention whatever of departing from this scale, or
• allowing refinement in bond.
The resolution was agreed to.
On the second resolution,
• • Mr. CAIRNS thought it desirable that the committee
should clearly understand what was the nature of the
grievance, of which a number of merchants complained.
The Chancellor of the Exchequer, in making the announce-
ment which had been followed by the introduction of the
resolutions, stated that on the sth of July a change would
take place in the sugar duties, by which foreign refined
. sugar would be admitted at 168. per cwt. The merchants
_ naturally acting upon that announcement had given orders
vela,. for. foreign refilled. sugar, and entered into contracts by
2 7,...7. `,*which they were bound, to the extent of many thou-
,."-- , - ,-,
.._..z, 7.07;1-,, 1-.-,-ji.t back the •.q from the sth of July to the 16th of Au-
,_'` *Ands of pounds. ' But now the
07/;.
..krp .: ) ~.. :.t, a cried that
Secretary to the Treasury
would embrace a great portion of
.the
,'-'„iii3;;.# --- i ..,,,...,) 1
.. T, rfj. it seasco,during Wbich the sugar trade was most active,
f,%`,. 4.fr!.- ,K: '3 • the Elt v;,°',"llp,b, 4 _heavy loss to those merchants.
:%. ci'.'43-, • _ . 3 e-wgten 't4 15 `ttlemtott-thElfi ce.,'matfiderstioiw.
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ee.,...-
nge.WitilteClNT

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