asked the Minister for Finance if he is aware that the package tax is being applied to goods, i.e., wines and liqueurs, which have already passed through Customs, having been in merchants' bonded warehouses for years, and when now being duty paid are charged package tax at rates of 2/-, 4/- and 8/- per dozen bottles, half bottles and quarter bottles, though these stores are situated in this country.

The law requires that the duty to be paid on goods or commodities deposited in a customs or excise ware-house shall be duty chargeable at the date of the actual removal of these goods or commodities from the ware-house and accordingly package duty is legally chargeable on clearance from warehouse on containers which had been imported with the goods therein, before the 12th May, 1932, as well as on those imported on or since that date, when the other conditions as regards articles and quantity are such as to render them liable. Wines and liqueurs in bottles, the content of which is less than six pints are within the scope of package duty.

I assume the tax will not hold on bottles where the bottling has been done in bond.

Is the Minister aware that such bottles are already subject to the bottle tax so that there will be a double tax on them?

A treble tax.

Is the Minister aware that the duty on wines was increased 100 per cent. in recent years?

Yes.