§ MR. HERBERT ROBERTSON (Hackney, S.)
I beg to ask Mr. Chancellor of the Exchequer, whether, under the proposed re-arrangement of wine duties, still wine of over 42 degrees of proof spirit will bear a smaller duty if imported in bottle than if imported in the wood,
§ * SIR M. HICKS-BEACH
It would be so in theory, but I do not think the point will arise in practice. It could only arise in the case of wine above 42 deg. and under 45 deg., as above 45 deg. it would be taxed as spirit, and the saving of 3d. or 6d. a gallon in duty would not cover the extra cost of importing in bottle.