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Clause 3—(Reduced Duties On Coffee, Chicory, And Coffee Substitutes)

Volume 155: debated on Monday 19 June 1922

The text on this page has been created from Hansard archive content, it may contain typographical errors.

(1) In lieu of the duties of Customs payable on coffee and chicory imported into Great Britain or Ireland there shall, subject to the provisions of Section eight of the Finance Act. 1919, be charged, levied and paid as from the fifteenth day of May, nineteen hundred and twenty-two, the following reduced duties, that is to say:

Coffee (not kiln-dried, roasted or ground), the cwt.180
Coffee (kiln-dried, roasted or ground), the lb.004
Chicory (raw or kiln-dried), the cwt.166
Chicory (roasted or ground), the lb.004

(2) In lieu of the duty of Excise payable on chicory there shall, as from the fifteenth day of May, nineteen hundred and twenty-two, be charged, levied and paid the following reduced duty, that is to my:

Chicory (raw or kiln-dried), the cwt.111

and so in proportion for any less quantity.

(3) In lieu of the duty of Excise now pay-able in respect of coffee substitutes there shall, as from the fifteenth day of May, nineteen hundred and twenty-two, be charged, levied and paid on any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, the following reduced duty. that is to say:

For every quarter of a. pound of any such article., substance or mixture, which is sold or kept for sale in Great Britain or Ireland001

Division No. 146.]


[8.4o p.m.

Adkins, Sir William Ryland DentAtkey, A. R.Barrand, A. R.
Agg-Gardner, Sir James TynteBalfour, George (Hampstead)Bartley-Denniss, Sir Edmund Robert
Amery, Rt. Hon. Leopold C. M. S.Banner, Sir John S. Harmood-Bell, Lieut.-Col. W. C. H. (Devizes)
Armitage, RobertBarnett, Major Richard W.Bird, Sir R. B. (Wolverhampton, W.)
Astbury, Lieut.-Com. Federick W.Barnston, Major HarryBird, Sir William B. M. (Chichester)

(4) For the rates of drawback an coffee and chicory and mixtures of coffee and chicory specified in Section twenty-two of the Finance Act, 1916, there shall be substituted the following reduced rates, that is to say:

Coffee, far every 100 lbs,180
Chicory, for every 100 lbs.126
Mixtures of coffee and chicory, for every 100 lbs.126

Provided that the reduction of rates under this Sub-section shall not have effect in relation to any goods as respects which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rate in force before the fifteenth day of May, nineteen hundred and twenty-two.

The first Amendment to this Clause, standing in the name of the hon. and gallant. Member for East Newcastle (Major Barnes)—[in Subsection (1), after the word "or," to insert the word "Northern"]—and the second Amendment, in the name of the hon. and gallant Member for Central. Aberdeen (Major M. Wood)—[in Subsection (1), to leave out the words "subject to the provisions of Section eight of the Finance Act, 1919"]—are covered by previous decisions.

Amendment. proposed: In Sub-section (1), leave out "£1 8s.," and insert instead thereof "£1 1s."—[ Mr. Foot.]

Question nut, "That £1 8s.' stand part of the Clause."

The Committee divided: Ayes, 173; Noes, 79.

Blair, Sir ReginaldHaslam, LewisPinkham, Lieut.-Colonel Charles
Berwick, Major G. O.I Henderson, Major V. L. (Tradeston)Pollock, Rt. Hon. Sir Ernest Murray
Boscawen, Rt. Hon. Sir A. Griffith-Hennessy, Major J. R. G.Pownall, Lieut.-Colonel Assheton
Bowyer, Captain G. W. E.Herbert, Dennis (Hertford, Watford)Pratt, John William
Breese, Major Charles E.Hilder, Lieut.-Colonel FrankPreston, Sir W. R.
Bridgeman, Rt. Hon. William CliveHills, Major John WallerPrescott, Major Sir W. H.
Briggs, HaroldHinds, JohnRae, Sir Henry N.
Broad, Thomas TuckerHolbrook, Sir Arthur RichardRawlinson, John Frederick Peel
Brown, Brig.-Gen. H. C. (Newbury)Hood, Sir JosephRemer, J. R.
Buckley, Lieut.-Colonel A.Hope, Sir H. (Stirling & Cl'ckm'nn, W.)Richardson, Sir Alex. (Gravesend)
Campion, Lieut.-Colonel W. R.Hope, Lt.-Col. Sir J. A. (Midlothian)Richardson, Lt.-Col. Sir P. (Chertsey)
Carr, W. TheodoreHopkins, John W. W.Roberts, Rt. Hon. G. H. (Norwich)
Carter, R. A. D. (Man., Withington)Hopkinson, A. (Lancaster, Mossley)Rodger, A. K.
Casey, T. W.Horne, Edgar (Surrey, Guildford)Roundell, Colonel R. F.
Chamberlain, Rt. Hn. J. A. (Birm. W.)Horne, Sir R. S. (Glasgow, Hillhead)Rutherford, Sir W. W. (Edge Hill)
Chamberlain, N. (Birm., Ladywood)Hunter-Weston, Lt.-Gen. Sir AylmerSamuel, A. M. (Surrey, Farnham)
Cheyne, Sir William WatsonHurst. Lieut.-Colonel Gerald B.Samuel, Samuel (W'dsworth, Putney)
Churchman, Sir ArthurInskip, Thomas Walker H.Sanders, Colonel Sir Robert Arthur
Clay, Lieut.-Colonel H. H. SpenderJodreil, Neville PaulScott, A. M. (Glasgow, Bridgeton)
Clough, Sir RobertJohnson, Sir StanleyScott. Sir Leslie (Liverp'1, Exchange)
Cobb, Sir CyrilJones, Henry Haydn (Merioneth)Shaw, Hon. Alex. (Kilmarnock)
Cohen, Major J. BrunelKellaway, Rt. Hon. Fredk. GeorgeShaw, William T. (Forfar)
Colvin, Brigs.-General Richare BealeKelley, Major Fred (Rotherham)Simm, M. T.
Davies, Sir William H. (Bristol, S.)Kidd, JamesSmith, Sir Allan M. (Croydon, South)
Dewhurst, Lieut.-Commander HarryKing, Captain Henry DouglasSmith, Sir Harold (Warrington)
Doyle, N. GrattanLaw, Alfred J. (Rochdale)Stanley, Major Hon. G. (Preston)
Du Pre, Colonel William BaringLloyd, George ButlerSteel, Major S. Strang
Edgar, Clifford B.Lorden, John WilliamStephenson, Lieut.-Colonel H. K.
Edge, Captain Sir WilliamM'Donald, Dr. Bouverie F. P.Sturrock, J. Leng
Edwards, Major J. (Aberavon)Macdonald, Sir Murdoch (Inverness)Sugden, W. H.
Elliott, Lt.-Col. Sir D. (Islington, W.)Mackinder, Sir H. J. (Camlachie)Surtees, Brigadier-General H. C.
Evans, ErnestMcLaren, Robert (Lanark, Northern)Sutherland, Sir William
Eyres-Monsell, Com. Bolton M.Macleod. J. MackintoshSykes, Sir Charles (Huddersfield)
Fell, Sir ArthurMagnus, Sir PhilipTaylor, J.
Flannery, Sir James FortescueMalone, Major P. B. (Tottenham, S.)Terrell, George (Wilts, Chippenham)
Foreman, Sir HenryManville, EdwardThomson, F. C. (Aberdeen, South)
Forestier Walker, L.Middlebrook, Sir WilliamThomson, Sir W. Mitchell. (Maryhill)
Forrest, WalterMitchell, Sir William LaneTryon, Major George Clement
Fraser, Major Sir KeithMoreing, Captain Algernon H.Turton, Edmund Russborough
Fremantle, Lieut.-Colonel Francis E.Murchison, C. K.Wallace, J.
Ganzoni, Sir JohnMurray, C. D. (Edinburgh)Waiters, Rt. Hon. Sir John Tudor
Gardner. ErnestMurray, John (Leeds, West)Ward, William Dudley (Southampton)
Gee, Captain RobertNoal, ArthurWarren, Sir Alfred H.
Gibbs, Colonel George AbrahamNewson. Sir Percy WilsonWilliams, C. (Tavistock)
Gilmour, Lieut.-Colonel Sir JohnNewton. Sir D. G. C. (Cambridge)Willoughby, Lieut.-Col. Hon. Claud
Goff, Sir R. ParkNield, Sir HerbertWinterton, Earl
Green, Joseph F. (Leicester, W.)Norris. Colonel Sir Henry G.Wise, Frederick
Gregory, HolmanNorton-Griffiths, Lieut.-Col. Sir JohnWood, Hon. Edward F. L. (Ripon)
Greig, Colonel Sir James WilliamPain, Brig.-Gen. Sir W. HacketWood. Sir J. (Stalybridge & Hyde)
Gritten, W. G. HowardParker, JamesWorsfold, T. Cato
Hacking, Captain Douglas H.Parry, Lieut.-Colonel Thomas Henry
Hall, Lieut.-Col. Sir F. (Dulwich)Pearce, Sir William


Hamilton, Major Sir C. G. C.Pease. Rt. Hon. Herbert PikeColonel Leslie Wilson and Mr. McCurdy.
Hannon Patrick Joseph HenryPerring, William George


Adamson, Rt. Hon. WilliamHall, F. (York, W.R., Normanton)Royce, William Stapleton
Ammon, Charles GeorgeHarmsworth, Hon. E. C. (Kent)Sexton, James
Banton, GeorgeHayday, ArthurShaw, Thomas (Preston)
Barker, G. (Monmouth, Abertillery)Hayward, EvanSitch, Charles H.
Barton, Sir William (Oldham)Henderson, Rt. Hon. A. (Widnes)Smith, W. R. (Wellingborough)
Bell, James (Lancaster, Ormskirk)Hirst, G. H.Spencer, George A.
Bramsdon, Sir ThomasHodge, Rt. Hon. JohnSpoor, B. G.
Briant, FrankHogge, James MylesSueter, Rear-Admiral Murray Fraser
Bromfleid, WilliamHolmes. J. StanleySutton, John Edward
Brown, James (Ayr and Bute)John, William (Rhondda, West)Swan, J. E.
Cairns, JohnJones, Morgan (Caerphilly)Thomas, Rt. Hon. James H. (Derby)
Cape, ThomasKenworthy, Lieut.-Commander J. M.Thomson, T. (Middlesbrough, West)
Carter, W. (Nottingham, Mansfield)Kiley James DanielThorne, G. R. (Wolverhampton, E.)
Collins, Sir Godfrey (Greenock)Lawson, John JamesTillett, Benjamin
Cowan, D. M. (Scottish Universities)Lunn, WilliamWard, Col. J. (Stoke upon Trent)
Davies, A. (Lancaster, Clitheroe)Lyle-Samuel, AlexanderWaterson, A. E.
Davies, Alfred Thomas (Lincoln)Maclean, Nell (Glasgow, Govan)Watts-Morgan, Lieut.-Col. D.
Davison, J. E. (Smethwick)Maclean, Rt. Hn. Sir D.(Midlothian)Wedgwood, Colonel Josiah C.
Edwards, C. (Monmouth, Bedwellty)Mills, John EdmundWignall, James
Entwistle, Major C. F.Murray, Dr. D. (Inverness & Ross)Williams, Col. P. (Middlesbrough, E.)
Erskine, James Malcolm MonteithNewhould, Alfred ErnestWilson, James (Dudley)
Galbraith, SamuelPoison, Sir Thomas A.Wintringham, Margaret
Gillis, WilliamRattan, Peter WilsonWood, Major M. M. (Aberdeen, C.)
Graham, W. (Edinburgh, Central)Richardson, R. (Houghton-le-Spring)Young, Robert (Lancaster, Newton)
Griffiths, T. (Monmouth, Pontypool)Roberts, Frederick O. (W. Bromwich)
Grundy, T. W.Robertson, John


Guest, J. (York, W.R., Hemsworth)Rose. Frank H.Mr. Foot and Mr. C. White.

The remaining Amendments on this Clause are either covered by, or are consequential upon, the decision just taken.

Motion made, and Question proposed, "That the Clause stand part of the Bill."

This Clause imposes a duty upon coffee, and the argument, which I used earlier in the Debate, might easily be applied also to this Clause, that we have for many years been desirous of a free breakfast table. I have a new Clause on the Paper having for its object the entire repeal of the duty upon coffee. We at least upon these benches have no desire to continue the imposition of taxes of this nature. The duty on coffee not only presses hard upon the people of this country, but, if the old argument of the Tariff Reformer holds good, that the country which sends the commodity pays the tax, there is bound to be a considerable amount of friction between this country and the countries from which we import the chief quantities of coffee. If there be any truth in the statement that the foreigner pays, we know where we are; but I am rather inclined to believe that it is the consumer who pays, and that Members opposite themselves realise that, when they are at such pains, at varying intervals, to reduce the taxation upon those articles, and then come before this House, and through this House assure the country that they have conferred a boon upon the taxpaying community by reducing taxes. As the Chancellor of the Exchequer has told us already to-day, our tea is cheaper because we have reduced the duty upon it. All the arguments that are put forward by Members on the opposite benches with regard to the taxation of food or other commodities which are brought into this country are certainly very contradictory when we view them in the light of actual experience.

The speech of the hon. Member might be directed to any subject of direct taxation, and might have been in order on the first tax imposed by the Finance Bill. I must now ask him to give his reasons why the duty on coffee should not be imposed.

Division No. 147]


[8.57 p m.

Adkins, Sir William Ryland DentAtkey, A. R.Barrand, A. R.
Agg-Gardner, Sir James TynteBaird, Sir John LawrenceBartley-Denniss, Sir Edmund Robert
Amery, Rt. Hon. Leopold C. M. S.Balfour, George (Hampstead)Bell, Lieut.-Col. W. C. H. (Devizes)
Armitage, RobertBanner. Sir John S. HarmoodBird, Sir R. B. (Wolverhampton, W,)
Armstrong, Henry BruceBarnett, Major Richard W.Bird, Sir William B. M. (Chichester)
Astbury, Lieut.-Com. Frederick W.Barnston, Major HarryBlair, Sir Reginald

My reasons why we should not have a tax upon coffee I have been trying to elaborate, and I was leading up to the point of saying what the actual incidence of the duty meant to the working people of this country. I was going on to point out the actual hardship bearing upon them and the inconsistency in the statements of Ministers and Members on the other side relative to the imposition of this duty. However, I do not think the Committee, particularly at this time of the evening, are desirous of hearing a very elaborate discussion on the Coffee Duty, one reason being that many of them are being detained from their coffee in order to take part in the next Division, I will not. therefore, stand in the way of their getting to their taxed coffee at the earliest possible moment.

I rise to support the opposition to this duty. This is a matter which really requires the serious consideration of this Committee, because coffee is being consumed in larger quantities than was the rule hitherto, and though it may be that the consumption of coffee is being temporarily suspended so far as certain members of this Committee are concerned, we are concerned more with the community, and, at a time when people are more neurotic than they have ever been, it certainly would be disadvantageous if we continued the duty on this necessary stimulant in the manner suggested. I saw in the paper the other day, in reference to this question of coffee drinking, a point that, I imagine, will prove of interest to hon. Members on opposite benches. It was said there that those nations, like the Turks, which drink much coffee show an absence of gout that is striking. That, too, would seem to suggest taking the duty off coffee.

Question put, "That the Clause stand part of the Bill."

The Committee divided: Ayes. 189: Noes, 72.

Berwick, Major G. O.Henderson, Lt.-Col, V. L. (Tradeston)Perring, William George
Boscawen, Rt. Hon. Sir A. Griffith-Hennessy, Major J. R. G.Pinkham, Lieut.-Colonel Charles
Bowyer, Captain G. W. E.Herbert, Dennis (Hertford, Watford)Pollock, Rt. Hon. Sir Ernest Murray
Breese, Major Charles E.Hilder, Lieut.-Colonel FrankPoison, Sir Thomas A.
Bridgeman, Rt. Hon. William CliveHills, Major John WailerPownall, Lieut.-Colonel Assheton
Briggs, HaroldHinds, JohnPratt, John William
Broad, Thomas TuckerHohler, Gerald FitzroyPreston, Sir W. R.
Brown, Brig.-Gen. H. C. (Newbury)Holbrook, Sir Arthur RichardPrescott, Major Sir W. H.
Buckley, Lieut.-Colonel A.Hood, Sir JosephRae, Sir Henry N.
Campion, Lieut.-Colonel W. R.Hope, Sir H.(Stirling & Cl'ckm'nn, W.)Rawlinson, John Frederick Peel
Carr, W. TheodoreHope, Lt.-Col. Sir J. A. (Midlothian)Remer, J. R.
Carter, R. A. D. (Man., Withington)Hopkins, John W. W.Richardson, Sir Alex. (Gravesend)
Casey, T. W.Hopkinson, A. (Lancaster, Mossley)Richardson, Lt.-Col. Sir P. (Chertsey)
Chamberlain, Rt. Hn. J. A. (Birm. W.)Horne, Edgar (Surrey, Guildford)Roberts, Rt. Hon. G. H. (Norwich)
Chamberlain, N. (Birm., Ladywood)Horne, Sir R. S. (Glasgow, Hillhead)Robinson, Sir T. (Lancs., Stretford)
Cheyne, Sir William WatsonHunter-Weston. Lt.-Gen. Sir AylmerRodger, A. K.
Churchman, Sir ArthurHurst, Lieut.-Colonel Gerald B.Rutherford, Sir W. W. (Edge Hill)
Clay, Lieut.-Colonel H. H. SpenderInskip, Thomas Walker H.Samuel, A. M. (Surrey, Farnham)
Clough, Sir RobertJephcott, A. R.Samuel, Samuel (W'dsworth, Putney)
Cobb, Sir CyrilJodrell, Neville PaulSanders, Colonel Sir Robert Arthur
Cockerill, Brigadier-General G. K.Johnson, Sir StanleyScott, A. M. (Glasgow, Bridgeton)
Cohen, Major J. BrunelJones, Henry Haydn (Merioneth)Scott, Sir Leslie (Liverp'1, Exchange)
Colvin, Brig.-General Richard BealeKellaway, Rt. Hon. Fredk. GeorgeShaw, Hon. Alex. (Kilmarnock)
Cowan, Sir H. (Aberdeen and Kinc.)Kelley, Major Fred (Rotherham)Shaw, William T. (Forfar)
Davies, Sir William H. (Bristol, S.)Kidd, JamesSimm, M. T.
Dewhurst, Lieut.-Commander HarryKing, Captain Henry DouglasSmith, Sir Allan M. (Croydon, South)
Doyle, N. GrattanLaw, Alfred J. (Rochdale)Smith, Sir Harold (Warrington)
Du Pre, Colonel William BaringLewis, Rt. Hon. J. H. (Univ., Wales)Stanley, Major Hon. G. (Preston)
Edgar, Clifford B.Lloyd, George ButlerSteel, Major S. Strang
Edge, Captain Sir WilliamLocker-Lampson, G. (Wood Green)Stephenson, Lieut.-Colonel H. K.
Edwards, Major J. (Aberavon)Lorden, John WilliamSturrock, J. Leng
Elliott, Lt.-Col. Sir G. (Islington. W.)McCurdy, Rt. Hon. Charles A.Sueter, Rear-Admiral Murray Fraser
Erskine, James Malcolm MonteithM'Donald, Dr. Bouverie F. P.Sugden, W. H.
Evans, ErnestMacdonald, Sir Murdoch (Inverness)Surtees, Brigadier-General H. C.
Eyres-Monsell, Commander B. M.Mackinder, Sir H. J. (Camlachie)Sutherland, Sir William
Fell, Sir ArthurMcLaren, Robert (Lanark, Northern)Sykes, Sir Charles (Huddersfield)
Flannery, Sir James FortescueMacleod, J. MackintoshTaylor, J.
Foreman, Sir HenryMcNeill, Ronald (Kent, Canterbury)Terrell, George (Wilts, Chippenham)
Forestier-Walker, L.Mallalieu, Frederick WilliamThomson, F. C. (Aberdeen, South)
Forrest, WalterMalone, Major P. B. (Tottenham. S.)Thomson, Sir W. Mitchell- (Maryhill)
Fraser, Major Sir KeithManville, EdwardTryon, Major George Clement
Fremantle, Lieut.-Colonel Francis E.Middlebrook, Sir WilliamTurton, Edmund Russborough
Ganzoni, Sir JohnMitchell, Sir William LaneWallace, J.
Gardner, ErnestMoreing, Captain Algernon H.Waiters, Rt. Hon. Sir John Tudor
Gee, Captain RobertMurchison, C. K.Ward, Col. J. (Stoke upon Trent)
Gibbs, Colonel George AbrahamMurray, C. D. (Edinburgh)Warren, Sir Alfred H.
Gilmour, Lieut.-Colonel Sir JohnMurray, John (Leeds, West)Williams, C. (Tavistock)
Goff, Sir R. ParkNeal, ArthurWilloughby. Lieut.-Col. Hon. Claud
Gray, Major Ernest (Accrington)Newson, Sir Percy WilsonWinfrey, Sir Richard
Green, Joseph F. (Leicester, W.)Newton. Sir D. G. C. (Cambridge)Winterton, Earl
Gregory, HolmanWeld, Sir HerbertWise, Frederick
Greig, Colonel Sir James WilliamNorris, Colonel Sir Henry G.Wood, Hon. Edward F. L. (Ripon)
Gritten, W. G. HowardNorton-Griffiths, Lieut.-Col. Sir JohnWood, Sir J. (Stalybridge & Hyde)
Hacking, Captain Douglas H.Pain, Brig.-Gen. Sir W. HacketWorsfold, T. Cato
Hall, Lieut.-Col. Sir F. (Dulwich)Parker, James
Hamilton. Mayor Sir C. G. C.Parry, Lieut.-Colonel Thomas Henry


Hannon, Patrick Joseph HenryPearce, Sir WilliamColonel Leslie Wilson and Mr. Dudley Ward.
Harmsworth, Hon. E. C. (Kent)Pease, Rt. Hon. Herbert Pike
Haslam, Lewis


Adamson, Rt. Hon. WilliamHall, F. (York, W.R., Normanton)Shaw, Thomas (Preston)
Ammon, Charles GeorgeHayday, ArthurSitch, Charles H.
Banton, GeorgeHayward, EvanSmith, W. R. (Wellingborough)
Barker, G. (Monmouth, Abertillery)Henderson, Rt. Hon. A. (Widnes)Spencer, George A.
Barton, Sir William (Oldham)Hirst, G. H.Spoor. B. G.
Bell, James (Lancaster, Ormskirk)Hedge, Rt. Hon. JohnStation, John Edward
Bramsdon, Sir ThomasHogge, James MylesSwan, J. E.
Briant, FrankHolmes. J. StanleyThomas, Rt. Hon. James H. (Derby)
Bromfield, WilliamJohn, William (Rhondda, West)Thomson, T. (Middlesbrough, West)
Brown, James (Ayr and Bute)Kenworthy, Lieut.-Commander J. M.Thorne, G. R. (Wolverhampton, E.)
Cairns, JohnKiley, James DanielTillett, Benjamin
Cape, ThomasLawson, John JamesWalsh, Stephen (Lancaster, Ince)
Carter, W. (Nottingham, Mansfield)Lunn, WilliamWaterson, A. E.
Clynes, Rt. Hon. John R.Maclean, Rt. Hon. Sir D. (Midlothian)Watts-Morgan. Lieut.-Col. D.
Collins, Sir Godfrey (Greenock)Mills, John EdmundWedgwood, Colonel Josiah C.
Cowan, D. M. (Scottish Universities)Mosley, OswaldWhite, Charles F. (Derby, Western)
Davies, A. (Lancaster, Clitheroe)Murray, Dr. D. (Inverness & Ross)Wignall, James
Davison, J. E. (Smethwick)Newbould, Alfred ErnestWilliams, Col. P. (Middlesbrough, E.)
Edwards, C. (Monmouth, Bedwellty)Rattan, Peter WilsonWilson, James (Dudley)
Foot, IsaacRichardson, R. (Houghton-le-Spring)Wood, Major M. M. (Aberdeen. C.)
Galbraith. SamuelRoberts, Frederick O. (W. Bromwich)Young, Robert (Lancaster, Newton)
Gillis, WilliamRobertson, John
Graham. W. (Edinburgh, Central)Rose, Frank H.


Griffiths, T. (Monmouth, Pontypool)Royce, William StapletonMr. Neil Maclean and Mr. Morgan Jones.
Grundy, T. W.Sexton, James
Guest, J. (York. W.R., Hemsworth)