I move:—
(1) That foreign spirits bottled in accordance with the regulations of the Revenue Commissioners in any Customs or Excise warehouse in either—
(a) imperial or reputed quart bottles, or
(b) imperial or reputed pint bottles, or
(c) imperial one-half-pint bottles, or
(d) imperial one-quarter-pint bottles, or
(e) imperial one-eighth-pint bottles,
and packed in cases containing either
(f) one or more dozen imperial or reputed quart bottles, or
(g) two or more dozen imperial or reputed pint bottles, or
(h) thirty-two imperial one half pint bottles or any multiple of thirty-two imperial one-half-pint bottles, or
(i) sixty-four imperial one-quarter-pint bottles or any multiple of sixty-four imperial one-quarter-pint bottles, or
(j) one-hundred and twenty-eight imperial one-eighth pint bottles or any multiple of one hundred and twenty-eight imperial one-eighth pint bottles.
may be entered and cleared for home consumption, and there shall be charged upon the delivery for home consumption of such spirits, in addition to the duties of Customs and any other charges thereon, the rate following, that is to say:—
for every one dozen imperial or reputed quart bottles or two dozen imperial on reputed pint bottles or thirty-two imperial one-half-pint bottles, or sixty-four imperial one-quarter-pint bottles, or one hundred and twenty-eight imperial one-eighth-pint bottles — three-pence,
and such rate shall be deemed to be a duty of customs, or to be a duty of excise according as the same is payable in respect of spirits delivered from a customs warehouse or from an excise warehouse.
(2) That Section 3 of the Customs and Inland Revenue Act, 1880, be repealed.
In the original resolution we provided that in the case of half-pint, quarter-pint, and one-eighth-pint bottles they should be taken out of bond in an even number of dozens. As the trade is carried on, they are taken out in quantities which give a specific number of gallons. In the case of half-pint bottles, they are taken out in cases of 32 or multiples of 32, quarter-pint bottles are taken out in cases of 64 or multiples of 64, and one-eighth-pint bottles are taken out in cases of 128. It is desired to continue that method. The purpose of the section to which this resolution relates is to enable bottling to be done in bond in bottles smaller than quart or pint bottles. This will facilitate the trade, and there seems to be no reason for refusing such facilities. There is one strong argument in favour of it. It is the practice in England, as here, to allow bottling in bond for export, so that whiskey coming in for consumption may be bottled in bond. Without this arrangement it would have to be bottled out of bond. If bottled out of bond, there is often waste, which amounts to about 1½ per cent. of liquor, and when that is duty-paid it is a substantial consideration.