asked the Chancellor of the Exchequer why tablets containing more than one per cent, of saccharin in gift parcels from U.S.A. are charged as if they consisted wholly of saccharin; and whether he is aware that the object of using these tablets is to save sugar, which can then be used for other and more vital purposes.

This charge is in accordance with the law; I appreciate why the tablets are sent, but there are very strong practical reasons against any change in the present arrangements.

Could not the Chancellor go a little further, because surely there is a shortage of saccharin tablets in this country at the moment; are they not one of the greatest sources of saving sugar, and could not something be done to enable them to be sent to this country as a gift from America without the recipient having to pay such a large duty?

I should be very happy to discuss this question with the hon. and gallant Gentleman. I do not want to detain the House with technical explanations, but the point is that either you charge the full rate, which is what we do now, or you have to examine each of these parcels separately and have a separate statement as to the saccharin content of each one. That really would be an administrative monstrosity, as I am sure the hon. and gallant Gentleman will appreciate.