asked the Minister for Finance if he will state (a) the revenue derived from taxes on artificial manures during the years 1951-52 and 1952-53 and (b) the revenue from import duties on agricultural machinery including tractors during the same periods.

(a) Superphosphates, ground mineral phosphates and compound manures, which are not of British Commonwealth origin, are theonly artificial manures liable to customs duty. The receipts in respect of the duty on these manures were as follows:—

(b) The customs duty on agricultural machinery has been suspended since 16th July, 1941, and consequently there were no receipts of duty during the years in question.

Tractors designed and constructed for use for agricultural purposes are not chargeable with customs duty.

Have any banks made any profits out of the import of this machinery or artificial manures in the last 12 months?

I do not think the banks are importing artificial manures or machinery.

The banks are being paid well for the money they are advancing to finance these imports.

Does the Minister state that there was no tax on the import of spare parts for agricultural machinery?

I said that tractors designed and constructed for use for agricultural purposes are not chargeable with customs duty.