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- TYNWALD COURT. DOUGLAS, TUESDAY, MAucii. 6, 1900. Present: Hie Excellency the Lieut.-Governor, the Clerk of the Rolls. the Lord Bishop, Deemster Sir :lames Gelb Deemster Kneen, the Attorney- General, the Receiver-General, the Archdeacon. and the Vicar-General (in the Council} and Mr A W. Moore, J,P. (Spmke4, Messrs J. Joughin, W. Quayle, 3. R. Kerrnish, Thos. Corlett, J. Kaighen, 11. Corlett. J. C. Cronin. T. Alien, D. :Maitland. Jas. Mylehreest, J. 3. 13c3dcmith, Glucal, 3. R. Cowell, T, Clague, J. Qualtrough, W. Quirie, J. D. Chime, W. J. Kerinotle, and .1. T. Cowel, in the Keys.) INCREASE OF MANX DUTIES. The Governor, addressing the Court, said : I have asked you to meet me here this afternoon at a special Tynwald Court, for it is a matter of somewhat grave importance to the Isle of Man. It is with regard to the financial proposals in England. They were, of course, only proposed yesterday, and I happened to hear that some of the proposals would affect the Isle of Man very seriously. I, therefore, sent a telegram to the Home Secretary yesterday, so that I might be prepared to act at once. I telegraphed to him yesterday—" Kindly wire to me, as soon as possible, if any changes are to be made as to the Customs, or in any other way affecting the rev- enue of the Isle of Man. An immediate reply is necessary, before ten to-morrow, at all events, as prompt action must hi: taken if there is any change in the duties." The Home. Secretary will answer that at once ; probably be will write to me. In the meantime I have got this telegram. It was sent to Mr Story from the Customs :—" Tea and .tobacco duties put up by resolution of the House of Commons last night from to-day (Tuesday, fith): tea, 2d added; cigars, 6d; manufactured cavendisli, bd ; other manufactured, 5d; snuff, 5d; and expense in respect of decrease of moisture, leaf, 4c1. These are the only articles of identical rates which are put up. Please give early attention, and let us know what you are doing. I am wiring Collector to set on resolution in advance of your legislation" Increase of Manx Duties. 232 TYNWALD couRT, March 6, 1900. That is the secretary of the Customs of the Isle of Man.. Of course, I was anxious to act im- mediately, because if we do not go alongside with England, and raise our duties here to-day, we shall be interfering with the arrangements made with the Imperial Government some time ago. If you would like to know what the effect of this change will be, of course 1 wilt not commit my• self to any sum, but, roughly, I should think the increase to the'insular Revenue by this addition to the duties will be something like £4,000 a year think it is most important, as I have already pointed out to you, that I should ask you to paw this resolution forthwith, and it will take effect immediately. Mr J. R. Cowell : Might T ask your Excellency. just here--I did not catch any reference to spirits? The Governor: The duty on spirits is not a matter which we need deal with in such a sudden way. It is in our own hands, and it is a matter which will come up for consideration on a future occasion. I am very anxious to get the resolution into the hands of the Customs. The Customs office closes at three o'clock, and these things must he done rapidly. The new duties come into force to-day in England, and I wish, accord- ing to the agreement with ourselves, that they should come into force the same day Mere. Mr J. R, Cowell: I was only asking for in- formation, your Excellency, and if that is so, it seems to me, if the argument is gond that it is urgent that it should be done quickly, that applies with equal force to spirits. The Governor : No, it does not. The spirit duties ore in our own ]•ands, and when the time comes the matter will be carefully considered. promise you that I will carefully consider it, but it is not a thing to be considered in one moment. The Attorney-General: I beg to move a reso- lution as follows :— Resalved, that in lieu of the duties on customs now charged on tobacco and tea removed or im- ported into this isle, there shall be charged and paid from the 6th day of March, 1906, the duties following (that is to say):— Tobatico manufactured, via,:— s. d. Cigars, the pound 5 6 Cav,mtlish or negrohead, the pound„,, 4 4 Cavendish or negrohead manufactured, in band, the pound s 10 Other manufactured tobacco, the pound Increase of Manx Duties. TVN WALT) COURT, March 6, 1900. 233 Snuff, containing more than nibs. of moisture in every 1001bs. weight thereof, the pound .......... ...... 3 7 Snuff, not containing more than 13lbs weight of moisture in every 10011rs weight thereof, the pound 4 4 Tobacco =manufactured, viz.:— Contairung nibs. or more of moisture in every 1001hs. weight thereof, the pound 3 0 Containing less than lOths. weight of moisture in every iOilbs weight there- of, the pound ............. „ 3 4 Tea, the pound 0 6 The figufes given here represent, added the A t I orney-General. what our duties will be with the addition of what is now imposed in England. Just one remark following what his Excellency has said : There is no connection be- tween the matters that are now dealt with and spirits. In the case of tobacco and tea, and, I • think also, light- wines, by an arrangement entered into with the Imperial Government., they collet the duties, and allow us a certain proportion upon the sums collected. On account of that arrangement it is necessary that the duties 'n the Isle of Man should be kept the seine as the duties in England. The argument does not apply to spirits at all. Mr Mylchreest : Does it not apply to beer? The Atiorner-General : Ileer is not the same. The Governor: Will tiny member second the resolution? Mr a. H. Cowell (after a pause): I quite ap- preciate the point you mentioned about the urgency of matters of this kind. At the same time, as far as I am roucerned, I am not going to swallow any proposal of this kind without comprehending it„ and thoroughly understanding where I am going. (Hear, hear.) 1 can well remember on a former occasion, when his Ex- cellency called the Court together hurriedly, to deal with a matter of this description, an addition to the duty on spirits was proposed promptly and carried quickly, the object being, as was stated at the time, to prevent any large quantity of spirits being taken out of bon•I in a hurry, and the consequent loss to the revenue. Now, up to the present moment, his Excellency has not, nor has the Attorney-General explained to mo in a way I can comprehend, why the same action will not be taken by the trader to-day or to- morrow. Supposing it is contemplated hereafter to raise the duty on spirits, what is to yrevent the traders of Douglas to-morrow morning Making Moralize of Manx Duties, 234 TYNWALD COURT, March 6, 1900, a great rush to the bonded stores and clearing all the spirits they are likely to want for the next 12 months? The Governor : The hon. member, I think, is mistaking. I do not propose anything with re- gard to spirits. That is a matter for future con- sideration. It is a question of revenue by-and- bye. Mr J. R. Cowell: Then I take it that the English alteration with regard to the duties on spirits is not a proposal which at present you 'intend to follow? The Governor: If the hon. member will listen to the resolution, tic will see that it affects only things which are in our arrangement with Eng- land, and it is absolutely necessary, unless we wish to have that beneficial arrangement abro- gated, to pass some immediate resolution. I think we should be doing very wrong if we do not keep to our arrangement. Mr J. R. Cowell : I was proceeding to say this. If your Excellency has no intention of following up the English additions to the spirit duties, if you think there is no occasion for that in the Isle of Man, then, of course, the Court will know exactly where it is going; but it is most desirable we should know. If there is to be an increase of the duties to-da•y for reasons of Insular revenue, then it is equally important for us to know to-day—and act upon that knowledge —whether we intend to increase the duties on spirits. The Governor: I thought I made it clear. Mr J. R. Cowell : I am sorry to say you have not. The Governor: I only ask you to follow the English resolution. It is most necessary for our benefit here. It is with regard to tea and other things. The spirit duty is not dealt with at all by the resolution. If it is to be dealt with by- and-bye, it will be dealt with in the usual course. It will be brought before the Tynwald Court, and everything will be explained in due course, but I am not at all sure that it will be necessary. Mr J. R. Cowell : I think, your Excellency, notwithstanding that interruption on your part, I am perfectly justified, with all deliberation, in the course 1 intend to take.