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Friday, 5 August 1921

Senator GARDINER (New South Wales) . - I notice that under this item an ad valorem duty of 25 per cent, under the British Preferential Tariff is imposed on liquorice n.e.i "when the home consumption value, including the inside packages, exceeds ls. per lb." I realize that the basis of all duties is stupidity, but there is no- reason why we should display special stupidity by imposing ad valorem duties on" commodities of this kind. Under such a duty, the higher the quality of the article imported1 the higher is the amount collected in respect of it. Is that just? I ask the Minister to give consideration to that aspect of the question of ad valorem duties. I assume that i-8 will not be the higher-classed imports that will come into competition, with the liquorice we are producing, so that by imposing these ad valorem duties, we shall collect more duty on the article of superior quality than will be obtained in respect of the- inferior article which is likely to* come into competition with our own manufactures.

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