asked the Chancellor of the Exchequer whether he will make arrangements through the Foreign Office to obtain a Report with regard to the working of the Luxury Tax in France, showing, particularly, whether experience so far indicates that the yield of the tax is equal to what was anticipated; whether the system of collection is found to work easily; and whether any serious friction has been caused, either amongst the trading classes or the general population, by the attempt to carry the new law into effect?

The Foreign Office has already asked for a Report as to the working of the Luxury Tax in France and the results so far obtained.

Will the Report be laid before the House?

I cannot say until I have seen it. I have asked for it for my own information to guide me in our own Budget.

Will the right hon. Gentleman give us an assurance, if it going to be available, that it may be available before the second Finance Bill comes on for discussion, so that we may be properly informed what the position is?

Certainly; and if the Report is of a nature which I think will be useful to the House, I shall certainly have it circulated.

Will not the right hon. Gentleman recognise that it would be desirable for the House to get as much information as possible?

Most certainly, it will be my desire that the House shall have all possible relevant information. It is very difficult to get in war-time, and the Report may be of such a nature that it may not be useful to circulate it.