asked the Prime Minister whether, having regard to the inequitable nature of the present system of motor taxation and to the heavy increase of ouside motor traffic-upon certain county roads, he will consider the advisability of appointing a-Committee to consider the substitution of taxation by motor spirit for the present system and to inquire into the incidence-of taxation as between the Imperial: Exchequer and local authorities?

I have been, asked to answer this question. In reply, to the first part, I would refer the hon. and gallant Member to the answer which: I gave on 30th November to the hon. Member for the Chippenham Division, (Mr. Bonwick), of which I am sending him a copy. The second part raises the-wide question of the relative incidence of imperial and local taxation which cannot be regarded merely from the point of: view of highway administration.

Will the hon. and gallant Gentleman consider the matter from the point of view of setting up a Commission or Committee to consider the subject?

There is a Committee—a Departmental Committee— already sitting which is reviewing the incidence of the tax as imposed from 1st January, and they will in due course report whether or not any modification is desirable.