asked the Secretary to the Treasury whether a rebate of taxation on tea and tobacco consumed in the Isle of Man is granted for the relief of local taxation?
§ Mr. HOBHOUSE
I am not quite sure that I understand what the hon. Member means by a rebate in this connection. As will be seen on reference to the Isle of Man Customs, Harbours, and Public Purposes Act, 1866, the financial system of the island is distinct from that of the United Kingdom; and, though its Custom duties (including those on tea and tobacco), are, 1775W as a matter of practical convenience, collected by the Board of Customs and Excise, they form pant of the Insular Re-venue, and are applicable to Insular purposes.