§ MR. CHARLES M'ARTHUR (Liverpool, Exchange)
I beg to ask Mr. Chancellor of the Exchequer where coals are exported, in pursuance of contracts made before 19th April, 1901, to persons resident in a foreign country, from whom the export duty cannot be recovered, will the Treasury be entitled, under Clause 3 (2) of the Finance Bill, to remit 902 the duty; and, if so, will the production of the contracts and proof of shipment of the coal in pursuance thereof be deemed sufficient evidence upon which the Treasury may exercise their power of remission.
§ SIR M. HICKS BEACH
I think my hon. friend is asking me a general question with reference to some particular case. I can only say that remission would depend not merely on production of the contracts and proof of shipment under them, but also on their nature and character.