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Commons Chamber

Volume 96: debated on Monday 1 July 1901

House of Commons

Monday, July 1, 1901

Private Bill Business

PRIVATE BILLS [Lords] (STANDING ORDERS NOT PREVIOUSLY INQUIRED INTO COMPLIED WITH)

laid upon the Table Report from one of the Examiners of Petitions for Private Bills, That, in the case of the following Bills, originating in the Lords, and referred on the First Reading thereof, the Standing Orders not previously inquired into, and which are applicable thereto, have been complied with, viz.:—

Ordered, That the Bills be read a second time.

Hull, Barnsley, and West Riding Junction Railway and Dock Bill

North Eastern Railway Bill

Lords' Amendments considered, and agreed to.

CHESTER GAS BILL [Lords]

POULTON-LE-FYLDE GAS BILL [Lords]

PRESTATYN WATER BILL [Lords]

Read the third time, and passed, with. Amendments.

Shipley Improvement Bill

Read the third time, and passed.

Biggleswade Water Board Bill

COWES FERRY BILL [Lords]

As amended, considered; to be read the third time.

CENTRAL LONDON RAILWAY (No. 2) BILL [Lords]

ELLAND GAS BILL [Lords]

HARPENDEN DISTRICT GAS BILL [Lords]

NEWPORT (ISLE OF WIGHT) GAS BILL [Lords].

Read a second time, and committed.

SMETHWICK CORPORATION BILL [Lords]

Read a second time, and committed.

Ordered, That it be an Instruction to the Committee to insert the following clause—

Any scheme for the establishment of a superannuation or provident fund under this part of this Act shall not come into operation until the Corporation shall in respect of that fund have been registered under the Friendly Societies Act, 1896, and the provisions of that Act (except the proviso to Sub-section (1) of Section 8 and Section forty-one) so far as they are applicable and are not inconsistent with the provisions of this part of this Act shall apply as if (a) the Corporation were a society to which that Act applies and were the Trustees of such society; (b) as if the scheme were the rules of such society; (c) as if the superannuation or provident funds were the funds of such society; and (d) as if the contributors to the fund were the members of such society.—( Mr. Strachey .)

WORCESTER TRAMWAYS BILL [Lords]

Read a second time, and committed.

ELECTRIC LIGHTING PROVISIONAL ORDERS (No. 5) BILL

Lords' Amendments considered, and agreed to.

LOCAL GOVERNMENT PROVISIONAL ORDER (No. 11) BILL

Read the third time, and passed.

Invergarry and Fort Augustus Railway Order Confirmation Bill

[Under Section 7, Sub-Section (2), of the Private Legislation Procedure (Scotland) Act, 1899.]

Considered; to be read the third time to-morrow.

LOCAL GOVERNMENT (IRELAND) PROVISIONAL ORDERS (No. 4) BILL

Reported, without amendment [Provisional Orders confirmed]; Report to lie upon the Table.

Bill to be read the third time tomorrow.

Private Bills (Group L)

reported from the Committee on Group L of Private Bills; That, in order to facilitate the progress of business they had adjourned till Wednesday, at half-past Eleven of the clock.

Report to lie upon the Table.

Message from the Lords

That they have agreed to, Local Government Provisional Order (Gas) Bill; Inclosure (Sutton) Provisional Order Bill; Pier and Harbour Provisional Orders [(No. 1) Bill; Cambrian. Railways Bill; Glasgow and Renfrew District Railway Transfer Bill; London Riverside Fish Market Bill, without amendment.

That they have agreed to, Kettering Urban District Water Bill, with amendments.

That they have agreed to, Amendment to Sutton-in-Ashfield Urban District (Water) Bill [Lords].

That they have agreed to Amendments to, City and South London Railway Bill [Lords]; New Swindon Gas Bill [Lords], without Amendment.

That they have passed a Bill, intituled, "An Act to confirm certain Provisional Orders made by the Board of Education under the Elementary Education Acts, 1870 to 1900, to enable the School Boards for Barnes, Hartlepool, Manchester, Merthyr Tydvil, and Waltham-stow to put in force the Lands Clauses Acts." Education Board Provisional Orders Confirmation (Barnes, etc.) Bill [Lords].

Also a Bill, intituled, "An Act to confirm certain Provisional Orders made by the Board of Trade under the General Pier and Harbour Act, 1861, relating to Bexhill, Burghead, Carradale, Elgin and Lossiemouth, and Urr Navigation." Pier and Harbour Provisional Orders (No. 3) Bill [Lords].

Also a Bill, intituled, "An Act for conferring further powers on the Dover Gas Light Company." Dover Gas Bill [Lords].

Also a Bill, intituled, "An Act to empower the Corporation of Lowestoft to construct and work tramways and to construct street improvements, and to make further provision in regard to the electric lighting undertaking of the Corporation, and in regard to the seashore and recreation grounds in the borough, the lands known as Lamp Lands, and the health, local government, and improvement of the borough; and for other purposes." Lowestoft Corporation Bill [Lords].

And also a Bill, intituled, "An Act for extending the time limited for acquisition of land and completion of works under the Cardiff Railway Acts, 1897, 1898, and 1899; for sanctioning an alteration of the levels of Railway No. 4 authorised by the Cardiff Railway Act, 1897; for further empowering the trustees of the will of the second Marquess of Bute to hold ordinary shares or stock in the capital of the Cardiff Railway Company; and for other purposes." Cardiff Railway Bill [Lords].

EDUCATION BOARD PROVISIONAL ORDERS CONFIRMATION (BARNES, ETC.) BILL [Lords]

Read the first time; referred to the Examiners of Petitions for Private Bills, and to be printed. [Bill 239.]

PIER AND HARBOUR PROVISIONAL ORDERS (No. 3.) BILL [Lords]

Read the first time; referred to the Examiners of Petitions for Private Bills, and to be printed. [Bill 240.]

DOVER GAS BILL [Lords.]

LOWESTOFT CORPORATION BILL [Lords.]

CARDIFF RAILWAY BILL [Lords.]

Read the first time; and referred to the Examiners of Petitions for Private Bills.

Petitions

Agricultural Rates Congested Districts and Burgh Land Tax Relief (Scotland) Act, 1896

Petition from Fife, in favour of re-enactment; to lie upon the Table.

Alkali, Etc., Works Regulation Bill

Two Petitions from Manchester, in favour; to lie upon the Table.

Education (Continuation Schools) Bill

Petitions in favour, from Bristol; and Rochdale; to lie upon the Table.

Sale of Intoxicating Liquors on Sunday Bill

Petition from Bedminster, in favour; to lie upon the Table.

Sale of Intoxicating Liquors to Children Bill

Petitions in favour, from Rainham (five); Murston; Cotteridge: Bournville (two); Wargrave; Faversham (three); Bethnal Green (two); Bristol; Ampthill; Sittingbourne; Wokingham; Small Heath; Rotherhithe; Sandy (four); Biggleswade; Rotherham; East London; Harpole; Paddington; and Lancashire and Cheshire; to lie upon the Table.

Sale of Intoxicating Liquors to Children (Scotland) Bill

Petition from Kirkintilloch, in favour; to lie upon the Table.

Returns, Reports, Etc

Board of Education (Welsh Intermediate Education Act, 1889)

Paper [presented 28th June] to be printed. [No. 244.]

Irish Land Commission (Judicial Rents)

Copy presented, of Return for the months of September and October, 1900 [by Command]; to lie upon the Table.

Bankruptcy (Ireland)

Return presented, relative thereto [ordered 30th April; Mr. Field ]; to-lie upon the Table.

Trade Reports (Annual Series)

Copies presented, of Diplomatic and Consular Reports, Annual Series, Nos. 2642 to 2646 [by Command]; to lie upon the Table.

Paper Laid Upon the Table by the Clerk of the House

Lunacy.—Copy of Fifty-fifth Report of the Commissioners in Lunacy to the Lord Chancellor, with Appendix [by Act]; to be printed. [No. 245.]

Royal Irish Constabulary

Return ordered, "showing the names, ages, religion, rank, and length of service of members of the Royal Irish Constabulary who were injured while on duty during the past twenty years; the name of the county to which each member was regularly attached, and the name of the county in which the injury was inflicted; the amount of compensation claimed and awarded in each case, and the name of the public authority, court of law, or otherwise, which made the award; the source from which the payment was made; the nature and extent of the injuries, and how caused; the duties, whether ordinary or special and their nature, upon which such members were engaged when injured; the names of members retired as result of injuries, and the amount of pension, if any, in each case; the names and similar particulars of unsuccessful claimants, and the amounts claimed."—( Mr. Patrick O'Brien. )

Parks and Gardens (London and Dublin)

Return ordered, "showing (a) for Parks maintained from Votes of Parliament in Great Britain and Ireland, and (b) for Botanic Gardens, London and Dublin, (1) the Acreage open to the public in each case, (2) the total Cost between 1890-1 and 1899-1900, inclusive, distinguishing new works and cost of maintenance."—( Mr. T. M. Healy. )

Questions

Questions

South African War—Taxation of Transvaal Gold Mines—Sir D.Barbour's Report

I beg to ask the Secretary of State for the Colonies whether the Colonial Office have made or received any estimate of the additional amount of taxation that would in the future be paid by the gold-mining companies, taking the 1898 profits as a basis, if the suggested additional tax of five per cent, be levied on their profits, and they receive the benefit of the £600,000 per annum from the cancelling of the dynamite monopoly.

His Majesty's Government have not finally decided as to the future treatment of the dynamite monopoly, and I am unable to answer hypothetical questions as to the effect of proposals which may be modified in important particulars. I may say, however, that Sir David Barbour estimates that a tax of 10 per cent. on profits would produce about £500,000 when the mines are in full work.

Arising out of that reply, may I ask whether that would not be a saving of £350,000 per annum to the gold-mining companies?

That is one of the hypothetical questions which I must decline to answer. But I do not think that the hon. Member's arithmetic is correct.

Did not Sir David Barbour suggest that the dynamite monopoly should be cancelled? And as that means a relief of £600,000 a year—

* : Order, order! The right hon. Gentleman has answered the question on the Paper.

I beg to ask the Secretary of State for the Colonies it he has any official information showing the gold mining companies and the dividends they paid in 1898, which were equal to their nominal capital alluded to by Sir David Barbour in his Report; and further, if bearing in mind the statement that these profits will largely increase in the course of a few years, whether he will advocate the imposition of an annual war tax in addition to the suggested 10 per cent. tax for revenue purposes to be earmarked for a certain number of years for partly defraying the cost of the war.

The answer to the first question is in the negative. If the profits increase as the hon. Member suggests the tax proposed by Sir David Barbour would, of course, produce a larger amount in proportion. His Majesty's Government have not yet come to a final decision as to the exact amount to be levied on profits, but it will be the same percentage in all cases.

I think I am right in saying that I have received no reply as to whether the right hon. Gentleman would advocate the imposition of a new war tax. I say, advocate.

The hon. Member has not had a specific reply, and the Colonial Secretary is not prepared to say what he will or will not advocate.

I beg to ask the Secretary of State for the Colonies whether he will state why the Report of Sir David Barbour on the finances of the Transvaal, which was dated the 29th March, 1901, was not presented to Parliament till June, 1901; whether this Report was submitted, before its presentation, to Lord Milner for his observations thereon; and whether it has been presented in the form in which it originally left as a draft or provisional Report Sir David Barbour's hands; or whether, and, if so, what, parts of it have been altered or eliminated at the suggestion of Lord Milner or the Colonial Office.

(1) I wished to discuss the subject with Lord Milner before deciding to present the Report. (2) The answer is in the affirmative. (3) It has been presented in the form in which it left Sir David Barbour's hands. There was no draft report.

Cape Colony—Financial Provision in Lieu of Taxation Under Parliamentary Sanction

I beg to ask the Secretaryof State for the Colonies whether provision since 30th June is to be made for the expenditure of moneys for the public service in the Cape Colony without legislative authority; whether the payment of money without Parliamentary assent is in accordance with the law of the colony; if not, why Parliament has not been summoned to authorise such expenditure; for how long it is intended that this invasion of the constitutional rights of the people of Cape Colony is to continue; and whether he proposes to instruct the Governor to refuse his sanction to the illegal expenditure of money by the Executive Government of the colony without the sanction of Parliament in accordance with the principle laid down by Lord Granville in 1869.

I am afraid I shall have to trouble the House with a lengthened reply, but the importance of the question justifies it. I am informed that, in the absence of Parliamentary provision for expenditure after 30th June, the Ministers of the Cape Colony intend to recommend the Governor to issue warrants to meet such expenditure. There is no specific prevision in any Cape statute for the issue of such warrants. Ministers consider that the issue of warrants as proposed should receive the sanction of the Secretary of State, on the ground of public exigency consequent on the unprovoked invasion of the colony by the forces of the two late Republics. The Ministers have recently advised the prorogation of Parliament beyond 30th June owing to he unsettled condition of the colony arising from war and rebellion. They consider that it is not yet possible to fix a date for the assembling of Parliament, but hope it will be early in October. In their opinion it is practically impossible for Parliament to meet at present. Travelling in many districts is unsafe. A considerable number of members are in Europe. Others are actively engaged in fighting invaders and suppressing rebellion, and there are several vacant seats which cannot be filled owing to the existence of martial law. So far as Ministers have been able to ascertain the opinion of members, it is, irrespective of party, adverse to a meeting of Parliament until a more settled state of things prevails. This opinion being strongly held by Ministers, they have advised the Governor accordingly. The Governor informs me that, concurring in the view of Ministers that Parliament cannot assemble at present, he has acted on their advice and has prorogued Parliament till 27th August. He states that when they advise him to issue warrants to cover public expenditure he will do so under such conditions and restrictions, if any, as it may seem necessary and advisable for him to impose. He considers that he would not be justified in allowing the ordinary work of administration—the defence of the colony, and the measures being taken to combat the plague—to come to a standstill, and that if any action in this regard be held to be illegal he must rely upon obtaining an indemnity from the Cape Parliament in due course. For myself, I have to add that the proposed action of the Governor appears to me to be warranted by the public exigency of the moment and by the unprecedented situation which has arisen, and that I do not see any reason to dissent from the course which the Governor proposes to adopt on the advice of his Ministers, who fully recognise their responsibility to their Parliament in the matter. The principles laid down by Lord Granville in 1869 do not apply in this case. In September, 1868 the Duke of Buckingham and Chandos had laid it down —

"that cases of supreme emergency may arise, when it may be impossible to adhere to the strict and proper rule without detriment to the public interest, and when the Government at home takes upon itself the responsibility of sanctioning such expenditure. Such are cases where a service voted requires more money than has been voted, or where some wholly unforeseen contingency arises of too urgent a nature to allow of the required expenditure being previously submitted to Parliament for their sanction."

Cases of this kind must be dealt with by the Governor on the responsibility of his Ministers, and he must exercise his own judgment upon a careful consideration of all the circumstances brought under his notice by those Ministers. Lord Granville subsequently, in 1869, expressed the opinion that the particular case on which he was asked to decide was not one of unforeseen emergency, but he excepted from the general rule which he laid down cases "of absolute and immediate necessity, such, for example, as the preservation of life," which exception completely covers, in my view, the present case.

I am much obliged to the Secretary of State for his full reply to my question, but there are two points that I should be glad to be satisfied upon, and that the House, I think, would be glad to be satisfied upon. As I understand, these warrants are entirely appropriation warrants. Taxation is levied and imposed by statute, and, therefore, the Government warrants only affect appropriations. I should like to ask whether there is not a statute in Cape Colony which prevents or forbids the use of these warrants beyond the sum of £200,000, which is the amount of all the contingency service grant.

I should not like to reply to this without reference, but I do not think there is any statute which prevents action such as I have suggested; and such action has, I may say, been taken on a previous occasion.

I quite admit that, on a previous occasion; but I will put it down on the Paper, whether it was the statute of 1892 or a further statute of 1896. I should like if the right hon. Gentleman would state whether I am right in saying that taxation is levied by Act of Parliament, which requires no annual renewal, as in our own case.

Jameson Raid—Rhodes-Hawksley-Harris Correspondence

I beg to ask the Secretary of State for the Colonies whether he will now lay upon the Table of the House the correspondence between Mr. Hawksley, the solicitor of the Chartered Company, and the Colonial Secretary, after copies of the cablegrams kown as the Rhodes-Hawksley-Harris Correspondence between July and December, 1895, dealing with the alleged complicity of the Colonial Office in the plot against the Transvaal, which had been shown to the Colonial Secretary at his request, and returned to Mr. Hawksley.

Arising out of that answer, I wish to ask whether that correspondence is still in existence or not.

* : Order, order! The question on the Paper is a simple one, and the right hon. Gentleman answered "No." That is a full answer.

With great respect, Sir, I want the correspondence alleging the right hon. Gentleman's complicity in the raid.

Lord Kitchener's Despatches—Work of the Eighth Division

I beg to ask the Secretary of State for War whether any further despatches will be I published With reference to the share taken by the 8th Division in the recent operations in South Africa, and to the services rendered by any particular officers who may have been mentioned by the General in command.

A despatch has just arrived from Lord Kitchener, and wal shortly be published.

Censorship Regulations—Spoelstra's Conviction

I beg to ask the Secretary of State for War whether a man named Spoelstra was tried by Court Martial at Pretoria on,26th April, 1901, charged with giving a letter to a man named Van Rooyan, to be carried by him to Holland; whether Spoelstra was found guilty and sentenced to pay a fine of £100, and to be treated as a military prisoner.

Spoelstra was conwicted of evading the censorship regulations in order to transmit for publication a letter containing false, malicious, and defamatory statements concerning the conduct of the forces in South Africa. He was sentenced to hard labour for a year and a fine of £100, or, in default of payment, a further term of six months. The year's imprisonment was remitted by Lord Kitchener.

Has Reuter's correspondent been tried for circulating false news?

Major-General Maxwell's Proclamation

I beg to ask the Secretary of State for War whether he is aware that a notice, signed by Major-General J. G. Maxwell, has been published in the Government Gazette , Pretoria, on 17th April, 1901, declaring that, in consequence of the numerous instances of evasions of the censorship regulations by individuals carrying letters, all persons are strictly pro- hibited from carrying letters by rail or road, or from giving letters to other persons with a view to their being so carried or delivered, and that any person contravening such notice would be dealt with under martial law; and whether all letters coming from the Transvaal are censored.

The Pretoria Gazette quoted contains the notice referred to. All letters coming from the Transvaal, except consular correspondence, are liable to military censorship, though they are not necessarily subjected to it.

Has the right hon. Gentleman any objection to the Pretoria Gazette being supplied to the library?

I cannot undertake that the Gazette shall be supplied constantly, but as to this particular number I see no objection.

Camps of Concentration—Visiting Regulations — Mr. Adrian Hofmeyr

I beg to ask the Secretary of State for War whether the Mr. Adrian Hofmeyr who was permitted to visit the concentration camps in the Transvaal is the same individual as the clergyman of that name who was expelled from the ministry of the Dutch Reformed Church for immorality, and whose statements as to his treatment by the Boers were characterised by General Baden Powell as fabrications; and whether he can explain why permission to visit these camps was accorded to him and refused to Miss Hobhouse.

I must refer the hon. Member to my reply to a similar1 question put by the hon. Member for Montgomeryshire on Friday last †to which I have nothing to add.

That hon. Gentleman did not ask if this was the

† See page 259.

same individual, nor did he ask why permission to visit the camps was given to this person and refused to Miss Hobhouse.

I have no knowledge of what permission the South African authorities may have given to anyone to visit the camps. I cannot speak in any way as regards what are stated in the question as facts.

In view of the suggestion that permission was given to a man of this character to visit the camps and refused to Miss Hobhouse—

No, Sir; I was going to ask whether, in view of the facts, the right hon. Gentleman will send to South Africa and make inquiry as to what is the reason.

I wish to ask the right hon. Gentleman, with perfect courtesy, if he is willing to make any inquiry whether this Adrian Hofmeyr is the same—

* : Order, order! That is the same question that the right hon. Gentleman has already answered. The right hon. Gentleman has said he will not make an inquiry, and there is an end of the matter.

Conditions of Release

I beg to ask the Secretary of State for War it he can give any recent information as to the number of white persons in the various concentration camps in South Africa and the rate of mortality among them; also as to any regulations which may now have been adopted for releasing from confinement in the camps those women, and children who may have friends in Cape Colony willing to receive them.

* : No recent information has yet been forwarded from South Africa. Lord Kitchener states that women, children, aged folk, and reliable men who have proper means, of support outside will be allowed to leave.

Irene Camp

I beg to ask the Secretary of State for War whether he can state the number of men, women, and children now confined in the concentration camps at Irene, near Pretoria; whether the rations are supplied by a contractor, and is any special food supplied to children; and, if condensed milk is obtainable in Pretoria, will he see that the military authorities provide for an adequate supply to children up to the age of seven or eight years.

* : On 30th April there were 892 men, 1,242 women, and l,569 children. The rations are Government issues, but extras can be purchased from a contractor. Condensed milk is available, and the military authorities are alive to the necessity of maintaining an adequate supply for children.

Are not these rations as good as those supplied to women and children in Ireland, who are boycotted by the United Irish League?

Probable Duration of the War

I beg to ask the Secretary of State for War whether His Majesty's Government have received from Lord Kitchener any, and, if so, what indication of his views as to the probable duration of the war in South Africa, or when it may be practicable to withdraw the major portion of the military forces at present there.

* : I am in constant communication with Lord Kitchener, but any views which a Commander-in-Chief may express while we are in a state of war cannot properly be published.

Wilmansrust Engagements

I beg to ask the Secretary of State for War whether he can state what ammunition, if any, the Boers succeeded in taking on the 12th June in the engagement near Wilmans-rust with the Victorian Mounted Rifles, when two pom-poms were captured, and two officers and sixteen men killed, and four officers and thirty-eight men wounded.

Cost of Horse Keep in South Africa

I beg to ask the Secretary of State for War if he will state what is the average cost of fodder per horse per week in South Africa.

It is impossible to state the average cost of horse rations per animal per week in South Africa without elaborate calculations as to the cost of transport.

Army Remounts Committee

I beg to ask the Financial Secretary to the War Office whether it is the intention of the Committee, which is sitting at the present time in reference to the procuring of suitable horses for remounts for the Army, to ask the opinion of horse-breeders in Ireland; and, if so, will he state what steps he intends to take to procure the attendance of such horse-rearers.

It is proposed to call witnesses with regard to horsebreeding in the United Kingdom. It has not as yet been settled whom to call or when to call them.

Reports of Army Departmental Committees

I beg to ask the Secretary of State for War whether the Reports of the Committees on Military Education, Remounts, and the Army Medical Staff appointed by him will be published.

These are Departmental Committees, and I cannot at present make any promises with regard to their Reports.

Inns of Court Rifle Volunteers —Mounted Section

I beg to ask the Secretary of State for War whether I he is aware that in the spring of last year the mounted infantry section of the Inns j of Court Rifle Volunteers (generally known as the Devil's Own) was, at the request and with the sanction of the Government, increased to a company, and is at present over 150 strong and is fully equipped and efficient; whether the putting into force of the recent Royal Warrant, which provides that all Volunteer companies of mounted infantry shall be disbanded or merged into squadrons of the Imperial Yeomanry on the 31st October next, would involve an immediate disbandment of this company and a severance of its connection with the Inns of Court Volunteer Corps, leaving it open to individual members to enlist or riot to enlist in the Imperial Yeomanry; and, seeing that this company is recruited from a class who, from the nature of their engagements, are unable to join the Imperial Yeomanry, whether, in order to prevent the risk of losing their services, the Government will take steps to ensure the continuance of this and similar mounted companies in their present form.

The number of different forces in Great Britain is already large, and it was held very desirable that the various units of auxiliary mounted troops should be maintained and drilled on the same footing. I think it would be highly desirable I that this company should be incorporated with others in a regiment of Imperial Yeomanry.

Volunteer Subalterns—Army Order on Musketry Practice

On behalf of the hon. Member for West Carmarthen, I beg to ask the Secretary of State for War whether, seeing that a recent Army Order requires all subalterns of Volunteers to pass an examination in musketry before promotion to rank of captain, and that at the present time there is only one three weeks course held for such officers during the spring of each year, additional classes of three weeks duration will be held in September and October at the Hythe School of Musketry for officers who desire to obtain the rank of captain.

Any Volunteer officer can pass the examination in musketry for promotion if he attends to the instruction which he will receive from the adjutant, the instructor of musketry, and the non-commissioned officers of the permanent staff, and it is not therefore essential that a Volunteer officer should go to Hythe in order to pass this examination. The formation of two courses annually at the School of Musketry for Yeomanry and Volunteer officers, instead of one, will be taken into consideration when the opportunity arises.

Transport—Wage Regulations on Chartered Steamers

I beg to ask the Secretary of State for War, in view of the fact that the vessels of the Moss Line of steamships of Liverpool are employed in carrying His Majesty's troops and stores between Liverpool, Gibraltar, Malta, and Egypt, can he state what steps he has taken, if any, to see that the fair wages resolution of the House of Commons of 1891 will be carried out so far as the firemen employed on the Moss Line are concerned, having regard to the fact that this company do not pay the current rate of wages of the Liverpool district.

The owners of all ships carrying troops or stores under the Regulations for His Majesty's Transport Service, are bound by Article 1, which provides that "the wages paid… shall be those generally accepted as current in each trade for competent workmen, or in the case of seamen, those current at the port and date of entry." No complaint as to underpayment has been received from the crew of any vessel of the Moss Line under engagement with the Admiralty, but due attention would be given to any such representation. By Clause 115 of the Merchant Shipping Act agreements for wages are signed by each seaman in the presence of a Board of Trade superintendent, who ascertains that each man understands it before he signs it.

H.M.S. "Repulse"—Chain Breaking Fatality in Lough Swilly

I beg to ask the Secretary to the Admiralty whether he can say in what manner the chain of a boat of H.M.S. "Repulse," the breaking of an officially-stamped link of which resulted in the death of a seaman in Lough Swilly on 13th May, was tested at Chatham; and what steps have been taken to give effect to the recommendation of the coroner's jury that better supervision should be exercised at Chatham in issuing fittings.

Inquiry has been made with regard to the chain referred to in the question, and it appears that it was submitted to, and successfully withstood, a proof strain of 4⅝ tons, which is the test prescribed by Act of Parliament. In view, however, of the character of the fracture in this case, special inquiry is being made into the circumstances under which the chain was passed into the Service. The attention of the dockyards has been called to this particular case and to the necessity for exercising the greatest care in the making and testing of such chains.

Roman Catholic Chaplains in the Navy

I beg to ask the Secretary to the Admiralty whether his attention has been drawn to a resolution passed unanimously at a meeting of the Irish Hierarchy, held in Maynooth College on the 26th instant, in which they complain that notwithstanding the repeated promises of the Government to make adequate provision for the spiritual needs of Roman Catholic sailors in the Royal Navy, no such provision has yet been made, and further state that they deem it their duty to advise Roman Catholic parents not to allow their children to join the Navy until such suitable arrangements shall have been made; and whether the Admiralty will reconsider the question of appointing more Roman Catholic chaplains to the Navy as unanimously demanded by the Irish Catholic bishops.

The following Question also appeared on the Paper on the same subject—

To ask the Secretary to the Admiralty whether he is .aware that at the annual meeting of the Roman Catholic bishops at Maynooth a resolution was passed condemning the Government for their neglect in not taking steps to give Roman Catholic sailors in the Navy the opportunity of having their spiritual wants attended to by having Roman Catholic chaplains on board the ships; and whether, in view of the promises made, he will take steps to have Roman Catholic chaplains attached to ships which carry Roman Catholic sailors.

My attention has not been called to the resolution passed by the Roman Catholic bishops forbidding boys to enter the Royal Navy. The views of the Admiralty with regard to the appointment of Roman Catholic chaplains to His Majesty's ships were fully stated by me in the discussion upon the introduction of the Navy Estimates, and also in answer to a question by the hon. Member for East Donegal on the 26th February last.† I have nothing to add to what I then stated.

Arising out of that answer, may I ask whether the Admiralty will take steps to ascertain what are the precise views of the Irish bishops on this matter?

Those views, I take it, are set forth in the ques-

†See Debater [Fourth Series], Vol. xci., pages 743, 996, and 1152; also Vol. lxxxix., page 1189."

tion. If the hon. Member wishes to draw attention to the specific resolution. I shall be happy to examine any document forwarded to me.

But why cannot the Admiralty take steps to ascertain precisely what is required by the bishops?

* : Order, order! The hon. Member is repeating the question. In thus persisting he is acting contrary to the rules of the House.

British and Foreign Naval Strength in the Mediterranean

I wish to ask whether the right hon. Gentleman can hold out any hope of finding an opportunity to discuss the motion which stands in my name calling attention to the relative strength of British and foreign naval fleets now in the Mediterranean.

I conceive that a certain part of the motion, but only a part, can be covered by the debate on the Shipbuilding Vote on Friday next. As to the other part of the motion, if the House finishes, as I have no reason to doubt it will, the Finance Bill in the course of to-morrow, I shall put down the First Lord of the Admiralty's Vote for Wednesday, on which the whole question may be considered.

Which part of the motion could be debated on the Shipbuilding Vote?

It is only an obiter dictum of mine; the matter must rest with the Chairman of Committees and not with me; but looking at the terms of the motion, the hon. Gentleman will see that the general shipbuilding programme cannot be dissociated from, the position of the Mediterranean Fleet.

Shipbuilding Vote

* : I beg to ask the First Lord of the Treasury whether he can now state on what date it is proposed to further discuss Admiralty Votes, and especially the Shipbuilding Vote. May I assume that the arrangement to take the Navy Votes on Friday still holds good?

India—Cotton Cultivation

I beg to ask the Secretary of State for India whether his attention has been drawn to the questions recently raised in the Bombay Legislative Council with reference to the staple of Indian cotton and the bad condition in which it is brought to market; whether he is aware that attention has been drawn to the same matter in the recent inquiries relating to famine and land revenue collections in Guzerat; and, seeing that a large proportion of the people in that province, who have suffered from the drought, are dependent upon the cultivation of cotton and its preparation for sale, whether he will consider the desirability of instituting inquiries on the spot by experienced men with the view of ascertaining the causes of the deterioration in this product, and what steps should be taken to improve the condition of this agricultural industry.

I am aware that of late years the question of encouraging the cultivation of long-stapled varieties of cotton in India in place of short-stapled varieties and of otherwise improving the quality of Indian cotton has attracted attention in India. Both in Bombay and in Upper India experiments are being conducted by the Agricultural Department, and efforts are being made to induce the ryot to grow improved varieties. Also, I have recently asked the Government of India to inform me whether any further measures can be taken to improve the quality of Indian cotton, but at present I do not consider that any special inquiry is needed, over and above what has been done by Government.

Somaliland—Campaign Against the Mad Mullah

I beg to ask the Secretary of State for War whether he has received any recent information as to the British expedition against the Mad Mullah, and can he State what is the number of the British troops engaged in the campaign; whether any officers, troops, or camp followers from India are taking part in the inland marches of the expedition, and what is the distance from the base of the operation on the coast to the Mullah's stronghold; whether the expedition is under the direction of the Foreign Office or of the Colonial Office; and whether the political agent of the Government of India at Aden or Berbera has taken part in the arrangements of the expedition.

Information was received on the 22nd June and communicated to the daily papers of the 25th June, to the effect that the Mullah had been defeated and was in flight. The British force had returned to Bohotele to await instructions. There are no British troops engaged in the campaign; the force consists of a native levy of 1,500 Somalis under British officers, with 50 Indian Punjabis as instructors, under Major Beynon. There are also a number of tribal spearmen. With the exception of these Punjabis there are no Indian troops or followers with the expedition. The distance from the base at Berbera to Samasa where the Mullah was defeated is approximately 190 miles. The expedition is under the Foreign Office. The Somaliland Protectorate is now administered by the Foreign Office through Colonel Sadler, His Majesty's Consul General at Berbera. Papers relating to the expedition are about to be laid.

China—First Chinese Regiment— Alleged Looting

I beg to ask the Secretary of State for War whether he has received any official reports showing that the First Chinese Regiment was guilty of looting during the recent operations in North China, and that a number of soldiers deserted with their booty; whether this regiment was raised in Hong Kong; and whether His Majesty's Government pro- poses to continue enlisting Chinese for Army service.

Nothing is known of any such looting or desertions. The regiment was raised in Wei-hai-wei and has done its duty admirably. In reply to the third paragraph, no change is intended.

Welshmen in Patagonia

I beg to ask the Under Secretary of State for Foreign Affairs if he can now give the tenour of the report of the chaplain of H.M.S. "Flora" on the condition of Welshmen in Patagonia, and will it be laid before Parliament.

Information has reached the Foreign Office from more than one source as to the circumstances of the Welshmen in Patagonia, and the Foreign Office is in communication with the Colonial Office with a view to bettering their condition. I do not think that it would be advisable to lay the report mentioned on the Table.

Waima Arbitration

I beg to ask the Under Secretary of State for Foreign Affairs whether the Arbitration Convention dealing with the Waima case has been brought before and has received the sanction of the French Chambers, and can he say when he expects that the ratifications will be exchanged.

His Majesty's Ambassador at Paris reports that the Chamber of Deputies passed on the 28th (ultimo) the Bill approving the Convention. The Bill will now go before the Senate.

Income Tax Statistics

I beg to ask Mr. Chancellor of the Exchequer whether he can give the estimated total amount of the claims to be allowed during the current year in respect of abatements to the poorer income taxpayers.

The amount of income tax to be allowed in respect of abatements in the current year (1901-2) is estimated at £6,000,000.

I beg to ask Mr. Chancellor of the Exchequer whether he can state how much was produced by an income tax of 1s. 4d. in the pound at the time of the Crimean War.

The rate of income tax was 1s. 4d. in the £ in the years 1856 and 1857. The net produce of the tax was £15,726,000 in 1856, and £16,047,000 in 1857.

Merchant Service Committee

I beg to ask the President of the Board of Trade if he can now give any details as to the appointment of the Committee in reference to the merchant serivce.

I am not in a position to add to what I have already said on the subject.

Can the right hon. Gentleman say whether the matter will be gone into this session or not?

Board of Trade Journal

I beg to ask the President of the Board of Trade if he can state what numbers of the Board of Trade Journal are printed weekly; whether a distinct account is kept of the cost of production and receipts from the sales; whether it shows a profit or a loss, and, if so, of what average weekly amount; and whether the Buyers' Guide to Merchants, Manufacturers, and Shippers, contained in the journal, marks the Board of Trade's preference for the firms named in it.

It has not been the practice to give the details for which the hon. Member asks, but I understand that the journal does not quite pay its expenses. The answer to the last paragraph of the question is in the negative.

Cardiff Coal Exports

I beg to ask the President of the Board of Trade if he is now in a position to explain the discrepancy in the figures relating to the foreign export of coal from Cardiff for May 1900 and 1901, as supplied by the Customs to the proprietors of Browne's Export List and to the Board of Trade, respectively.

The figures showing the coal exported from Cardiff in May, 1901, supplied to the Board of Trade by the Statistical Office of the Customs, and quoted by me in reply to a previous question of the hon. Member, were correctly compiled in the usual way from the entries made by exporters within three days of clearance. The figures supplied by the local collector of Customs to the proprietors of Browne's List have hitherto been compiled from the ships' manifests, but steps have now been taken to secure the preparation of the figures for this list on the same lines as are adopted in the Statistical Office.

Cockerton Judgment—Local Government Auditor's Action

I beg to ask the President of the Local Government Board whether, having regard to the hardship, both to pupils and their teachers, which would arise from the discontinuance of classes affected by the judgment in the Cockerton case, he would, pending legislation upon the subject, be willing to entertain an application made to him by a school board, under the provisions of the Local Authorities (Expenses) Act, 1887, for the sanction of the Local Government Board of expenses to be incurred in connection with such classes, so that such expenses could not after such sanction be disallowed by the district auditor.

As my hon. Friend is aware, the Government propose to introduce a Bill at once to deal with this matter, and I should hope that the passing of the Bill would remove any difficulty as regards the future. With regard to expenditure of the kind referred to which has already been incurred, or which it may be thought necessary to incur before Parliament can come to a decision on the Bill, I can only say that I will give consideration to any application which may be made to me under the Act mentioned in the question if I am informed of all the circumstances of the case.

Regulation of Motor-Car Traffic

I beg to ask the President of the Local Government Board whether his attention has been called to the rapid and comparatively recent development of traffic by motor-car in the United Kingdom, both in town and country, the increased and increasing power of these vehicles, the speed at which many of them are habitually driven, and the serious accidents which have recently occurred; whether he is aware that the provisions for the safety of the public, by regulations or by Act of Parliament, against danger from such traffic were devised while the system was still in its infancy, and may probably be insufficient at the present time; whether, under these circumstances, the Government will reconsider them with a view to their amendment; and, in particular, whether he will consider the advisability of requiring some test or certificate of efficiency from persons desiring to drive motor-cars before they are permitted to do so.

I am aware of the development of traffic by motor-car and of the existing regulations on the subject to which my right hon. friend refers. I am receiving various suggestions for the alteration of these regulations. both from local authorities on the one hand and from those interested in the use of these vehicles on the other. I am carefully considering all the representations made to me on the subject, but I am not prepared at present to make any announcement. I may, however, say that so far as I can learn the danger does not arise from the motor-cars being driven by incompetent persons. On the contrary the drivers appear to be usually skilful, but, I regret to say, the pace often considerably exceeds that allowed by the law.

Agricultural and Produce Returns

I beg to ask the President of the Board of Agriculture whether there is any obligation to fill in the forms of Agricultural and Produce Returns for which £3,700 is asked under Sub-head D of the Tote for the Board of Agriculture, or any means of checking their correctness when filled in; Whether he will state how many forms are sent out and how many are returned filled up, and what steps are taken to trace those which are not returned or to correct the statistics founded on those Returns by the allowance of any and what percentage of error or otherwise, and whether he will consider the desirability either of insuring accuracy in these Returns or of ceasing to spend money on their collection and supervision.

The Agricultural and the Produce Returns stand on a different footing. The Agricultural are obtained from the occupiers, while the Produce Returns are supplied by selected estimaters, representative men in each district paid out of the Vote for the Board of Agriculture. There is no legal obligation to fill in the Agricultural Returns, but I am glad to say that 97 per cent. are filled in, and any apparent inaccuracy or omission is challenged by the officers of the Inland Revenue. Of 516,066 occupiers. 500,650 made Returns in 1900. In the small percentage of cases where a Return is riot made the Inland Revenue officers make the best estimate they can, based on local knowledge and inquiry. The fact that the Returns are annually rendered is itself a check upon inaccuracy and omissions, and though perfect accuracy cannot be expected when the number of Returns is so large, it is much greater, it is believed, than is obtained in any other country.

Workmen's Compensation Act—Extension to Agricultural Labour

I beg to ask the President of the Board of Agriculture whether, in view of the fact that the Workmen's Compensation Extension Act comes into operation on 1st July, and of its importance not only to the employers of agricultural labour, but to the small employers of gardeners and casual labourers, he will state what steps have been or are to be taken to give publicity to its provisions for the benefit of those concerned.

A special leaflet was widely circulated last autumn to Agricultural Societies, Chambers of Agriculture. and Farmers' Clubs, and agricultural and other newspapers, and in addition a copy was sent by the Inland Revenue officers to each occupier of twenty acres and upwards. A further notice was sent early last month for insertion in local newspapers, and this has led to a considerable demand for additional copies of the leaflet.

Water in Butter—Departmental Committee

I beg to ask the President of the Board of Agriculture if he can state whether the Departmental Committee to inquire into the standard of water legally allowable in butter is yet appointed; if so, who are the parties appointed to serve on it, what are their qualifications, and where will the inquiry be held.

The Committee will consist of: Right Hon. Horace Plunkett, Chairman; Professor Thorpe, Principal Chemist of the Government Laboratories; Sir Charles Cameron, Medical Officer of Health and Public Analyst of Dublin; Professor Thomson, President of the Institute of Chemistry; Major Craigie, an Assistant Secretary of the Board of Agriculture; Mr. George Gibbons, an agriculturist well known in the west of England; Mr. Kearley, M.P.; Mr. Christopher Dunn, Chairman of the Cork Butter Market Trustees; Mr. Anderson. Secretary of the Irish Agricultural Organisation Society; and I hope to obtain the services of Mr. John Gilchrist, a well-known Scotch butter-maker. It will, of course, be for the Committee itself to decide where their meetings shall be held.

Will not the right hon. Gentleman in the public interest add to the Committee someone directly connected with the Irish butter industry who will represent the views of the trade?

There are already four representatives of Ireland on the Committee. I trust the representation of Irish interests entirely to the Chairman.

Westleton (Suffolk) Postal Arrangements

I beg to ask the Secretary to the Treasury, as representing the Postmaster General, whether he can explain why the arrangements for a second delivery and collection of letters at Westleton, Suffolk, promised on the 21st of March of the present year in reply to a memorial forwarded on the 21st of October last, have not yet been carried into effect.

THE FINANCIAL SECRETARY TO THE TREASURY
(Mr. AUSTEN CHAMBERLAIN, Worcestershire, E.)

An unforeseen difficulty arose in carrying out the revision of the postal services at Westleton which was sanctioned in the month of March. It has been arranged, however, for the new service to be commenced to-day.

Wolverhampton Postal Staff

I beg to ask the Secretary to the Treasury, as representing the Postmaster General, whether he can state when it is intended to issue the new revision at the Wolverhampton post office, which has now been under consideration for more than two years; and whether he will make the scheme retrospective, in view of the fact that some of the officers awaiting this revision have been at their maximum rate of pay for more than nine years.

The proposals for a revision of the indoor staff at Wolverhampton were received at headquarters early this year. They have involved many inquiries, which are now completed, and the Postmaster General hopes shortly to come to a decision upon them.

Magheramesk Local Inquiry,

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether any report has yet been made by the Local Government Board inspector upon the representations made to the Lisburn District Council from the electoral divisions of Magheramesk.

The local inquiry in this case was only held on the 12th instant, and the inspectors' report of the inquiry has not yet been received.

Crumlin and Cargin Labourers Cottages

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he will say what has been the result of the Local Government Board inquiry held on 7th January, 1901, in the case of representations made from Crumlin and Cargin, in April and June, 1900, to the Rural District Council of Antrim.

The Local Government Board inspector has recommended the erection of three cottages in the Crumlin electoral division and of seven cottages in the division of Cargin.

Chargeability of Lunatic Paupers —Case of Maria Smyth

I beg to ask the Secretary to the Lord Lieutenant of Ireland whether he is aware of the fact that Maria Smyth, a native of Newcastle-on-Tyne, became insane on her visit to that town in 1900, and has since then been confined in the district lunatic asylum, Sligo, at the expense of the ratepayers of Sligo and Leitrim; and whether steps will be immediately taken to have her removed to Newcastle-on-Tyne, to which she is chargeable.

The facts are not quite accurately stated. This woman is reported to have been born at Newcastle-on-Tyne, but her parents were natives of Sligo, and the family returned to Sligo twenty years ago. She was legally committed to the Sligo Asylum and there is no power to remove her therefrom.

It is not a question for my reconsideration. It is one of the law as it stands.

Mohober National School Teacher

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he will inquire into the case of the principal teacher of Mohober national school, Roll No. 7,048, District No. 43, whose salary has not been fixed in accordance with the principles laid down in the new rules of the National Education Board; whether steps will be taken to allay the discontent that prevails over the country with regard to the fixing of salaries; and whether a Committee will be appointed to inquire fully into the rules made by the various teachers injuriously affected by the new rules.

Notification has been given to the managers of national schools that the cases falling under Rule 43 of the new rules have not as yet been dealt with by the Commissioners. This rule provides that cases where, in the judgment of the Commissioners, any of the rules would operate inequitably will be specially considered.

Can the right hon. Gentleman say when the Commissioners are likely to take action?

No, Sir; but it is evidently a question to be dealt with as speedily as possible.

Case of Michael M'guinness

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether Michael M'Guinness, at present an inmate of Sligo Lunatic Asylum, is properly chargeable to that institution, seeing that he spent the greater portion of his lifetime in Scotland; whether he is aware that M'Guinness's committal to that institution was ordered by the sheriff of Lanarkshire on an affidavit sworn by an illiterate person, whose mark or that of a witness is not attached, and whether inquiries will be instituted with the view of having M'Guinness removed to the Govan Lunatic Asylum.

* : The reply to the first inquiry is in the affirmative. M'Guinness, who is a native of Sligo, was absent in Scotland for only sixteen months. The answer to the second paragraph is also in the affirmative, except that the deposition of the deponent, who was M'Guinness's sister, was witnessed by the sheriff's substitute. The committal to Sligo was legal.

Irish Land Purchase

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he is aware that purchasers under the Ashbourne Act, and having sold their farms in divisions prior to 1896, the new purchasers have to pay on one recoverable order to the Irish Land Commission, instead of each purchaser having a recoverable order showing the amount of the instalment due to the Irish Land Commission, and whether he will direct that each purchaser shall receive from the Irish Land Commission a recoverable order, no matter whether the purchase took place before the passage of the Land Act of 1896 or not.

* : The third subsection of Section 38 of the Act of 1896, whereby the Land Commission are enabled to apportion annuities, is not applicable to the case of sub-division with consent given prior to the passing of the Act of 1896. The Land Commission cannot, therefore, issue separate receivable orders in such cases where no apportionment has been made.

Cannot the right hon. Gentleman see his way to amend the law in this way? There would be no opposition to it, I believe. It would be a great advantage to the tenants of Ireland who purchased prior to 1886.

* : I will consider the point, but, of course, I am unable to give any pledge to introduce legislation.

Potato Spraying in Ireland

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he can state if the Board of Agriculture are taking any steps to see that the farmers of Ireland are getting pure sulphate of copper for potato spraying

* : The Department, by means of a leaflet which is being largely circulated, advises farmers to purchase pure sulphate of copper, and to demand a guarantee of purity from the vendor. The Department, as pointed out in the leaflet, has arranged to have samples of the sulphate of copper analysed on payment of a fee of 3d. each sample.

Could not the Department analyse these samples without any charge, and thus encourage the farmers in a matter which is of such great importance to the country?

Royal Irish Constabulary Commission Report

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he can state when the Report of the Royal Irish Constabulary Commission will be laid before the House.

* : No date can, at present, be fixed for the presentation of the Report.

Royal Irish Constabulary Return

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he is now in a position to grant the Return relating to the Royal Irish Constabulary, which stands on the Notice Paper this day.†

* : The Return will be granted, but the hon. Member must bear in mind that its preparation will occupy several weeks.

Prevention of Steam Trawling Off Ireland

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he carp give the number of Government vessels engaged for the prevention of steam trawling on the Irish coast and their respective stations, and say whether they are propelled by steam, what is their maximum speed, and what is the maximum speed of the steam trawlers they have to capture when found trawling on the Irish coast.

* : There are two such vessels, one with a speed of 14 and the other of 10 knots. They have no fixed stations. The maximum speed of steam trawlers is about 9½ knots, I understand.

Co-Operative Railways for Rural Districts

I beg to ask the Chief Secretary to the

† The following is the return referred to: "Royal Irish Constabulary.—Return showing the names, ages, religion, rank, and length of service of members of the Royal Irish Constabulary who were injured while on duty during the past twenty years; the name of the county to which each member was regularly attached. and the name of the county in which the injury was inflicted; the amount of compensation claimed and awarded in each case, and the name of the public authority, court of law, or otherwise, which made the award; the source from which the payment was made; the hature and extent of the injuries, and how caused; the duties, whether ordinary or special and their nature, upon which such members were engaged when injured; the names of members retired as result of injuries, and the amount of pension, if any, in each case; the names and similar particulars of unsuccessful claimants, and the amounts claimed."

Lord Lieutenant of Ireland whether he is aware that a scheme of co-operative railways for rural districts known as the National Society for Neighbourly Roads of Iron has been successfully operated in Belgium; and, in view of the fact that over 1,000 miles of rural lines so constructed are at work and paying dividends, whether the Government will consult with the Irish Department of Agriculture, and consider the advisability of introducing a similar system in Ireland.

* : The Department is aware that the Belgian system of constructing and administering local light railways has been working successfully. The subject will be examined into, but the suggestion in the question would probably involve legislation.

Belturbet Barracks—Right-Of-Way Dispute

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he is aware that the inhabitants of Belturbet have always enjoyed a right-of-way along the river Erne at rear of the military barracks in Belturbet; and can he state for what reasons and under what authority the commanding officer of the 140th Battery Royal Field Artillery has recently put a guard on the pathway and refused to allow the public to use it.

* : The commanding officer at Belturbet disputes, I understand, the existence of this right-of-way, and negotiations are contemplated by the urban district council with a view to arriving at a satisfactory settlement.

Irish Ejectment Returns

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he is aware that civil bill officers in Ireland are annually required to return for presentation to Parliament a list of cases in which ejectments have been served by them, cases in which replevins have been served, and cases in which other civil bills have been served; and. seeing that on certain estates in Ireland ejectments for non-payment of rent are served not by the civil bill officers but by estate bailiffs, so that the Parliamentary Return is defective as to the number of cases in which ejectments have been served and not entered for hearing, will he take steps, by legislation if necessary, to have all ejectments in future served by the civil bill officers of the various districts.

* : The reply to the first paragraph is in the affirmative; to the second in the negative.

Clonakilty Cottage Scheme

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he is aware that an inquiry into a new scheme of cottages for the Clonakilty rural district was held on the 28th of August last; whether the Provisional Order has yet been issued; and, if not, whether the district council or the Local Government Board is responsible for the delay; and will steps be taken to have the work commenced at as early a date as possible.

* : The Provisional Order has been prepared and a copy sent to the District Council for perusal.

R.I.C.—Case of Ex-Sergeant Sheridan

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he can state the name of the district inspector of the Royal Irish Constabulary on whose report Sergeant Sheridan and Constable Mahony were recently discharged from the force by the Lord Lieutenant, and what was the nature of the report, and if he is prepared to lay a copy of it upon the Table of the House.

* : I have already stated, in reply to a question addressed to me by the hon. Member for East Mayo, that these men were discharged from the force by his Excellency, not on the report of any official, but because the respective accounts of the transaction given by them in their evidence against Ryan were so conflicting and unsatisfactory that they could not with public advantage be retained in the force. The reports forwarded by the official superiors of the men were confidential documents and cannot be produced.

Is the right hon. Gentleman aware that his predecessor said that in cases of dismissal an inquiry should be granted if asked for?

* : No, Sir; I think the hon. Member has been misinformed. When the Lord Lieutenant discharges a member of the force in the exercise of his power no inquiry is held.

Has the right hon. Gentleman a list of the convictions obtained by these officers?

Working-Men Magistrates in Ireland

I beg to ask Mr. Attorney General for Ireland whether he has received a resolution from the Irish Trades Congress calling for the appointment of working men to the magistracy; and whether it is intended to extend the principle of appointing working men to the magisterial bench in Ireland, in view of the fact that working men have been appointed in England with satisfactory results.

* : Perhaps I should reply to this question. Applications and recommendations for the Commission of the Peace are made in the case of boroughs to the Lord Lieutenant, and in the case of counties to lieutenants of counties. Both the Lord Lieutenant and the Lord Chancellor are always desirous of making suitable appointments.

Is the right hon. Gentleman aware that working-men magistrates have been appointed in England? Will he not favourably consider a proposal to appoint some in Ireland?

* : It is altogether outside my province. It rests with the Lord Lieutenant and the Lord Chancellor.

Castlerea Medical Officers

I beg to ask the Chief Secretary to the Lord Lieutenant of Ireland whether he can state the grounds on which the Local Government Board have called on the medical officers of Castlerea Union to discharge a new duty of attending to the empty cases in which the medicine contractors supply medicines; whether the doctors are entitled to additional remuneration for this new work, and what is the saving to the Treasury by relieving the contractors of this duty and placing it on the union officials.

* : The regulation referred to applies to all medical officers of dispensaries. These officers are responsible for the safe custody of the drugs and other articles in the dispensary, and the caretaker, or other responsible person, is instructed to securely pack the empties for return to the contractor. The Board do not consider that the medical officer is entitled to extra remuneration on this account. The packing cases are the property of the contractor, and the saving effected by returning them to the latter is a saving to the ratepayers. There is no saving to the Treasury.

Irish Land Judges' Department—Appointments to Clerkships

I beg to ask the Secretary to the Treasury whether he is aware that a clerkship in the Land Judges' Department has been filled by the appointment, without examination of any kind, of a Mr. Mander, and can he state by what authority this appointment has been so made; is he aware that Mr. Dickenson was appointed to the post of Assistant Examiner of Titles in the same department, although he had not the qualification prescribed by law of having been a barrister or solicitor of at least six years standing, and will he say whether the Treasury have sanctioned, or intend to sanction, these two appointments.

The case of Mr. Mander is under con- sideration. Mr. Dickenson's qualifications for appointment were those required by the 15th section of 21 and 22 Vic. cap. 72—namely, he had filled an office in the Land Judges' Court for a period of five years.

Irish Board of Education—Resignation of Archbishop Walsh

I beg to ask the Chief Secretary a question of which I have given him private notice, namely, whether his attention has been called to the resignation of the Most Rev. Dr. Walsh, Archbishop of Dublin, of his seat on the Board of National Education in Ireland and to the public statement of his Grace as to the condition of confusion and chaos in the office of the Board, and whether he is prepared to institute such a public inquiry as is demanded by his Grace.

; Yes, Sir; the Lord Lieutenant received this morning with great regret the letter in which the most Rev. Dr. Walsh tendered the resignation of his seat on the Board of National Education. There is nothing, my noble friend informs me, which suggests a connection between the resignation and the statement recently communicated to the press by Dr. Walsh. Any further communication addressed by Archbishop Walsh to the Lord Lieutenant on any subject affecting matters of education will receive his most anxious consideration. No such communication has been received.

The right hon. Gentleman no doubt received the newspaper cuttings I sent him to-day embodying the Archbishop's reasons. Will the right hon. Gentleman sanction the public inquiry?

What I endeavoured to convey to the hon. Member was that the Archbishop's letter only reached the Lord Lieutenant this morning. The letter deals only with the resignation. I have overlooked any statement made in the press, but I think that the Government might be allowed to await some formal communication from the Archbishop.

Fermoy and Cork Railway

I beg to ask the Secretary to the Treasury whether he can state what steps, if any, have been taken by the Great Southern and Western Railway Company in regard to the construction of the railway line from Fermoy to Cork, under the provisions of the Fishguard and Rosslare Railway Act, of 1899.

I understand that no works have yet been begun. I am in communication with the Company and the Irish Government on the subject, but I am not in a position to make any statement at present.

I have promised to communicate with a colleague of the hon. Gentleman as soon as I am in a position. No doubt a question will be put down.

Is it not a fact that the Bill was only passed on the strength of the promise to make this line? Was any definite period fixed for completing it?

Order, order! The hon. Gentleman has stated that lie must have notice of further questions.

Belfast Telegraphists Grievances

I beg to ask the Secretary to the Treasury, as representing the Postmaster General, whether he is aware that the female supervisor in the Belfast post office recently searched the persons arid lockers of two female telegraphists because her sister had lost her purse; and that the purse was afterwards discovered in the locker belonging to the supervisor's sister; and whether it can be stated upon whose authority the search was conducted, and for what reasons two telegraphists of unblemished character were subjected to it.

A female telegraphist at the Belfast office recently reported that her purse was missing from the cloak room, and the female supervisor on her own authority invited some of the female telegraphists on duty to turn out their pockets and show the contents of their lockers. This they did voluntarily, and there was no search in the sense implied in the question. The action of the supervisor was not directed personally against the two officers referred to in the question, as the rest of the staff would have been similarly invited to turn out their pockets had not the purse been found. I understand that the telegraphist whose carelessness led to the incident made ample apologies for the annoyance caused to the officers concerned.

May I ask if the Post Office rules allow any lady to order people under her to turn out their pockets?

With all respect, Sir, may I remind you of what the right hon. Gentleman told me? He said that what was stated in my question was true, namely, that this supervisor did order the clerks under her to empty their pockets.

* : I rule that the supplementary question is not in order, as the original question was disposed of by the answer of the right hon. Gentleman.

Order, order! The hon. Member must put down any further question. There cannot be this continual discussion of answers.

* : Order, order! Whether I am right or wrong the hon. Member must accept my ruling. If the hon. Member persists in this conduct I shall have to call the attention of the House to the matter.

* : Order, order! I call on the next question. The hon. Member is not in order in persistently rising to put fresh questions. If he continues to persist I shall have to name him.

I am not persisting. I am only explaining that I do not wish to disregard your ruling, but I do think, seeing that the hon. Gentleman has admitted that the statements in my question are true, I was in order in asking if such conduct was in accordance with the Post Office rules. Now I have explained my intention perhaps you will allow me to put the question, and I do so.

* : Order, order! I have told the hon. Member I do not think the question is in order.

Sligo Post Office

I beg to ask the Secretary to the Treasury, as representing the Postmaster General, whether he can say when it is proposed to commence the erection of the post office in the town of Sligo.

A fresh contract for the erection of the new post office at Sligo was completed on the 12th ultimo, and it is expected that the work will be begun in a few days.

Belfast Suburban Letter Deliveries

; I beg to ask the Secretary to the Treasury, as representing the Postmaster General, if he can arrange for a later delivery and collection of letters in the added areas of Belfast, Antrim Road, Lisburn Road, Lagoneil, and Bloomfield; and, if so, can he say when the improvements will be made?

This question is already under consideration. The hon. Member shall be informed as soon as a decision has bees arrived at.

Government Grants to Irish Railways

I beg to ask Mr. Chancellor of the Exchequer whether he can state the total amount of money given as free grants to railway companies in Ireland, and whether any more money is available for that purpose.

The amount granted to railway companies in Ireland under the Acts of 1889 and 1893 is shown on page 3 of the Return moved for by the Hon. Member in 1899 (H. of C. 350/99) as £1,142,600. The amount granted or promised under the Act of 1896 is shown on page 65 of the current Civil Service Estimates (for railways only, about £412,000 net). No Parliamentary funds remain available for any further grants of this nature.

Redemption of Quit Rents in Ireland

I beg to ask Mr. Chancellor of the Exchequer whether he can state in what way the sum of £171,103 sterling, derived from quit rents in Ireland, has been absorbed or expended, and whether any, or how much, of the money has been spent in Ireland.

It is not possible to earmark the money received for the redemption of quit rents in Ireland in such a manner as to show in which of the very numerous investments made by the Commissioners of Woods it has been absorbed. In all cases these capital receipts are not expended, but invested. No part, however, has been invested in Ireland.

Financial Relations of Great Britain and Ireland

I beg to ask the First Lord of the Treasury whether he can now fix a date for the discussion of the financial relations of Great Britain and Ireland.

I am afraid that I cannot give a date to the hon. Member at present, but I hope that, as soon as the Report stage of the Finance Bill has been obtained, I may be able to fix a day convenient to the hon. Member.

I think the right hon. Gentleman will see that the promise already given is scarcely kept in spirit if the debate is put off very much longer.

I agree that the debate ought not to take place in the dregs and lees of the session.

Colonial Contribution to Cost of Imperial Defence and Administration

I beg to ask the First Lord of the Treasury whether His Majesty's Government will open negotiations with the various colonial Governments with a view to inducing them to contribute their fair share to the cost of maintaining the Army, the Navy, and the diplomatic and consular services, from which the colonies derive protection and advantage.

The Government do not at present propose to take any steps in this matter.

Racing Lotteries

I beg to ask the First Lord of the Treasury whether the Government propose to take steps to prevent the advertising in the newspapers of the United Kingdom of racing or other competitions carried on abroad of the description which were, in the recent case of Regina v . Stoddart, held to be illegal when carried on in this country.

This question should be addressed to my right hon. friend the Home Secretary.

The Education Bill

I wish to ask the right hon. Gentleman why the second Education Bill which was promised is not to be introduced this evening. I hope that between the introduction of the Bill and its Second Reading the interval will not be a short one, because the measure will require to be considered by the authorities and parties concerned.

I am sorry it cannot be introduced this afternoon, but I hope that the Vice-President will be able to introduce the Bill to-morrow, and that the House will be ready to take the Second Reading on that day week. I say this in no aggressive or controversial spirit, but the right hon. Gentleman must be aware that strong pressure is being put on the Government not to lose one moment by proceeding with other matters, in consequence of the delay and inconvenience entailed. The one clause of the Bill the Government are prepared to introduce will not differ sufficiently from the principle of Clause 89, as embodied in the existing measure, to require any very special consideration by the local authorities.

Will the Bill be introduced under the ten minutes rule?

I beg to ask the First Lord of the Treasury whether the decision of the Government to withdraw the Education Bill was taken prior to his request that I should defer my question on the subject which stood on the Paper on Thursday last; and, if so, what was the reason for withholding information from the House of Commons and communicating it the same afternoon to a group of members upstairs.

No, Sir; the decision of the Government was not taken prior to the letter which I sent to the hon. Gentleman; but I may say generally that I consider that it is absolutely within my right and my duty to make any statement I have to make on the occasion and in the manner which is most conducive to the public interest. Of course, I am always glad to meet the convenience of the House on any question connected with public business, but I think no one will contend that the course I adopted caused inconvenience to anybody.

Message from the Lords

That they have passed a Bill, intituled, "An Act for the better Prevention of Corruption." Prevention of Corruption. (No. 2) Bill [Lords].

Also a Bill, intituled, "An Act to amend the Supreme Court of Judicature Acts in relation to Appeals." Supreme Court of Judicature (Appeals) Bill [Lords].

Irish Board of Education—Resignation of Archbishop Walsh

[MOTION FOR ADJOURNMENT.]

I ask leave to move the adjournment of the House in order to call attention to a definite matter of urgent public importance—namely, the resignation of the Most Rev. Dr. Walsh, Archbishop of Dublin, of his membership of the Board of National Education in Ireland; and his demand for an inquiry into the alleged breakdown of the work, of the Department.

* : The hon. Member was good enough to furnish me with the details of what he proposed to move. I have come to the conclusion that this is not one of those definite matters under Standing Order 17 on which I ought to permit the adjournment to be moved. The reason is this. The hon. Member asks for an inquiry into the general conduct of the Board of Education in Ireland, which he referred to in his question a short time back as being in a state of chaos and confusion. It would be impossible, if this motion were permitted, to prevent the debate being one upon the general constitution, conduct, and action of the Board of Education. The hon. Gentleman gives signs of dissent, and I am sure his intention is to confine the discussion, as far as possible, to a definite matter. If this motion were per- mitted, there might be a motion made for the adjournment of the House on the refusal of any Minister to institute an inquiry into the constitution or action of any board or public department; and this seems to me to be too indefinite a matter altogether to come under the rule, and one which I ought not to submit to the House.

With great respect, Sir, I would point out that the demand of the Archbishop for an inquiry is, after all, only a subsidiary portion o the matter to which I desire to direct attention; and I now ask permission to move the adjournment of the House in order to call attention to a definite matter of urgent public importance—namely, the resignation of the Archbishop of his position, and the reasons he gives for the step he has taken.

* : I do not think the hon. Member mends matters by that because it remains that it would be an inquiry into the constitution and action generally of the Board of Education. The hon. Member has stated that the reasons assigned by the Archbishop for his resignation were that the Board of Education was in a complete state of confusion and chaos. All that would be relevant to the inquiry, and it would be opening an investigation of a kind quite different from that which was ever contemplated by Standing Order 17.

Do I understand you to rule that it is not competent for me to ask permission to call attention to this matter of the resignation of the Archbishop?

Of course I must accept your ruling, but I must be allowed respectfully to remind the Chair of rulings on points of this kind before, where you yourself, Sir, have held that the question of the urgency and definite-ness of the point should be left to the House. In this case I may point out that if this opportunity is not given for discussion there will be no opportunity at all.

* : The hon. Member is mistaken in saying that I have ever ruled that the definiteness was not a matter for my consideration. As to urgency, I have said it was for the House with certain limitations. The reason I refuse this motion is on the ground of want of definiteness. It is not made a definite matter by the hon. Member confining it now to the resignation of the Archbishop, having stated what is the real subject which he proposes to discuss.

Then I must be allowed respectfully to say that I do not know what a definite matter is.

New Bills

DRUNKARDS BILL [Lords]

Read the first time; to be read a second time upon Thursday, and to be printed [Bill 241.]

Customs Duties (Isle of Man)

THE FINANCIAL SECRETARY TO THE TREASURY
(Mr. AUSTEN CHAMBERLAIN, Worcestershire, E.)

asked leave to bring in a Bill to amend the law with respect to Customs duties in the Isle of Man. He explained that it was a one-clause Bill to continue the existing duties on tea and tobacco in the island.

Bill to amend the law with respect to Customs duties in the Isle of Man, ordered to be brought in by Mr. Austen Chamberlain and Mr. Chancellor of the Exchequer.

Customs Duties (Isle of Man) Bill

"To amend the law with respect to Customs duties in the Isle of Man," presented, and read the first time; to be read a second time upon Thursday, and to be printed. [Bill 242.]

Militia and Yeomanry

asked leave to bring in a Bill to amend the law relating to the Militia and Yeomanry. He said it had been found necessary for the proper training of the Yeomanry to place that force in future during training under the Army Act, in the same way as the Militia, in order to ensure their attendance at training, and also to enable the duties to be carried on and the force to remain without being disbanded on two or three days notice. It was possible for any member of the Yeomanry by a simple notice to terminate his engagement, and by this Bill it was proposed that all members of the Yeomanry joining after the 1st of August next should be subjected to the Army Act. He had called a meeting of commanding officers to discuss the principle of the Bill, and it had received practically their unanimous assent. The only other provision was one to enable the War Office to train Artillery militiamen for a rather longer period than at present. It was arranged in connection with the military scheme of this year that a certain number of batteries of field artillery should be placed in the hands of the Militia, and it was found that for their proper training the present limit of forty-six days was insufficient, and it was proposed to make the limit eighty-four days, that limit, of course, being applicable only to the men who join the Artillery Militia. There was no change in the composition of the force, or in any of the statutes relating thereto.

Motion made, and Question proposed, "That leave be given to bring in a Bill to amend the law relating to the Militia and Yeomanry."—( Mr. Secretary Brodrick. )

asked whether the proposed new regulations applied to the Yeomanry, who received 5s. a day. If that was so he would certainly vote against the Bill altogether. Were those men to receive 5s. a day while the ordinary soldiers were to receive 1s. per day?

said the Bill did not touch the question of the pay of the Yeomanry.

The motion being opposed, Mr. SPEAKER put the Question in pursuance of Standing Order No. 16.

The House divided:—Ayes, 266; Noes, 69. (Division List No. 295.)

AYES.

Acland-Hood, Capt. Sir Alex. F.

Caldwell, James

Durning-Lawrence, Sir Edwin

Agnew, Sir Andrew Noel

Campbell, Rt. Hn. J. A. (Glasgow

Dyke, Rt. Hon. Sir William Hart

Aird, Sir John

Carson, Rt. Hon. Sir Edw. H.

Edwards, Frank

Allsopp, Hon. George

Cavendish, R. F. (N. Lancs.)

Elibank, Master of

Archdale, Edward Mervyn

Cavendish, V. C. W. (Derbyshire

Elliot, Hon. A. Ralph Douglas

Arkwright, John Stanhope

Cecil, Evelyn (Aston Manor)

Fardell, Sir T. George

Arnold-Forster, Hugh O.

Chamberlain, Rt. Hn. J. (Birm)

Fellowes, Hon. Ailwyn Edward

Arrol, Sir William

Chamberlain, J. Austen (Worc'r

Fenwick, Charles

Atkinson, Rt. Hon. John

Chaplin, Rt. Hon. Henry

Fergusson, Rt. Hn. Sir J. (Manc'r

Austin, Sir John

Churchill, Winston Spencer

Fielden, Edward Brocklehurst

Bagot, Capt. Josceline FitzRoy

Coddington, Sir William

Finch, George H.

Bailey, James (Walworth)

Cohen, Benjamin Louis

Finlay, SirRobert Bannatyne

Bain, Colonel James Robert

Collings, Rt. Hon. Jesse

Fisher, William Hayes

Baird, John George Alexander

Cook, Sir Frederick Lucas

Fison, Frederick William

Balcarres, Lord

Corbett, A. Cameron (Glasgow)

Fitzmaurice, Lord Edmond

Baldwin, Alfred

Corbett, T. L. (Down, North)

Fitzroy, Hon. Edward Algernon

Balfour, Rt. Hn. A. J. (Manch'r

Craig, Robert Hunter

Flannery, Sir Fortescue

Balfour, Rt. Hn. GeraldW (Leeds

Cranborne, Viscount

Fletcher, Sir Henry

Banbury, Frederick George

Cripps, Charles Alfred

Flower, Ernest

Barry, Sir Francis T. (Windsor)

Crombie, John William

Foster, Sir Walter (Derby Co.)

Bartley, George C. T.

Cross, Alexander (Glasgow)

Fowler, Rt. Hon. Sir Henry

Bathurst, Hon. Allen Benjamin

Cross, Herb. Shepherd (Bolton)

Fuller, J. M. F.

Beach, Rt. Hn. Sir M. H. (Bristol)

Crossley, Sir Savile

Galloway, William Johnson

Beach, Rt. Hon. W. W. B. (Hants)

Dalkeith, Earl of

Goddard, Daniel Ford

Bell, Richard

Dalrymple, Sir Charles

Godson, Sir Augustus Frederick

Bill, Charles

Davies, Alfred (Carmarthen)

Gore, Hn. G. R. COrmsby-(Salop

Blundell, Colonel Henry

Davies, Sir HoratioD. (Chatham

Gorst, Rt. Hon. Sir John Eldon

Boscawen, Arthur Griffith-

Dewar, John A. (Inverness-sh.

Goulding, Edward Alfred

Bousfield, William Robert

Dickson-Poynder, Sir John P.

Graham, Henry Robert

Bowles, Capt. H. F. (Middlesex)

Dilke, Rt. Hon. Sir Charles

Grant, Corrie

Bowles, T. Gibson (King's Lynn)

Dimsdale, Sir Joseph Cockfield

Gray, Ernest (West Ham)

Brodrick, Rt. Hon. St. John

Dixon-Hartland. Sir Fred Dixon

Green, Walford D. (Wednesbury

Bryce, Rt. Hon. James

Dorington, Sir John Edward

Gretton, John

Brymer, William Ernest

Douglas, Rt. Hon. A. Akers-

Grey, Sir Edward (Berwick)

Burt, Thomas

Douglas, Charles M. (Lanark)

Gunter, Sir Robert

Gurdon, Sir W. Brampton

Macartney, Rt. Hn. W. G. E.

Seton-Karr, Henry

Hain, Edward

Macdona, John Cumming

Shaw, Chas. Edw. (Stafford)

Hamilton, Rt Hn Lord G (Midd'x

MacIver, David (Liverpool)

Shipman, Dr. John G.

Hanbury, Rt. Hon. Robert Wm.

Maconochie, A. W.

Simeon, Sir Barrington

Harcourt, Rt. Hon. Sir William

M'Calmont, Col. H. L. B. (Cambs.

Smith, Abel H. (Hertford, East)

Harmsworth, R. Leicester

M'Calmont, Col. J. (Antrim, E.)

Smith, JamesParker (Lanarks)

Haslett, Sir James Horner

Majendie, James A. H.

Soares, Ernest J.

Hayne, Rt. Hon. Charles Seale-

Malcolm, Ian

Stanley, Edward Jas. (Somerset

Hayter, Rt. Hon. Sir Arthur D.

Mappin, Sir Frederick Thorpe

Stanley, Lord (Lanes.)

Helme, Norval Watson

Mellor, Rt. Hn. John William

Stevenson, Francis S.

Hermon-Hodge, Robert Trotter

Meysey-Thompson, Sir H. M.

Talbot, Lord E. (Chichester)

Hoare, Sir Samuel (Norwich)

Middlemore, J. Throgmorton

Talbot, Rt. Hn. J. G. (Oxf'dUniv.

Hobhouse, C. E. H. (Bristol, E.)

Mildmay, Francis Bingham

Taylor, Theodore Cooke

Hogg, Lindsay

Mitchell, William

Thomas, Abel (Carmarthen, E.)

Hope, JF (Sheffield, Brightside)

Montagu, G. (Huntingdon)

Thomas, David Alfred (Merthyr

Horniman, Frederick John

Moore, William (Antrim, N.)

Thomson, F. W. (York, W. R.)

Houldsworth, Sir Wm. Henry

Morley, Charles (Breconshire)

Thornton, Percy M.

Howard, J. (Kent, Faversh'm

Morrell, George Herbert

Tomkinson, James

Howard, J. (Midd., Tottenham)

Morris, Hn. Martin Henry F.

Tomlinson, Wm. Edw. Murray

Hozier, Hon. James Henry Cecil

Morrison, James Archibald

Tritton, Charles Ernest

Hudson, George Bickersteth

Morton, Arthur H. A. (Deptford

Tufnell, Lt.-Col. Edward

Hutton, John (Yorks. N. R.)

Mount, William Arthur

Ure, Alexander

Jacoby, James Alfred

Murray, Chas. J. (Coventry)

Valentia, Viscount

Johnston, William (Belfast)

Myers, William Henry

Vincent, Col. Sir C. EH (Sheffield

Johnstone, Heywood (Sussex)

Newdigate, Francis Alexander

Wallace, Robert

Jones, David Brynmor (Swans'a

Nicol, Donald Ninian

Wanklyn, James Leslie

Kearley, Hudson E.

Norton, Capt. Cecil William

Warde, Colonel C. E.

Kemp, George

Palmer, Sir Chas. M. (Durham

Warr, Augustus Frederick

Kenyon, James (Lancs., Bury)

Palmer, Walter (Salisbury)

Wason, Eugene (Clackmannan)

Kimber, Henry

Parkes, Ebenezer

Wason, John C. (Orkney)

King, Sir Henry Seymour

Paulton, James Mellor

Welby, Lt. -Col. A. C. E. (Taunton

Kitson, Sir James

Pease, Alfred E. (Cleveland)

Welby, Sir Charles G. E. (Notts.)

Knowles, Lees

Pierpoint, Robert

White, Luke (York, E. R.)

Lambert, George

Platt-Higgins, Frederick

Whiteley, H. (Ashton und. Lyne

Laurie, Lieut.-General

Pretyman, Ernest George

Whitley, J. H. (Halifax)

Lawrence, Wm. F. (Liverpool)

Pryce-Jones, Lt. -Col. Edward

Whitmore, Charles Algernon

Lawson, John Grant

Purvis, Robert

Whittaker, Thomas Palmer

Layland-Barratt, Francis

Rasch, Major Frederic Carne

Williams, Osmond (Merioneth)

Lecky, Rt. Hon. William Edw. H.

Rea, Russell

Williams, Rt Hn J Powell-(Birm.

Lee, A. H. (Hants., Fareham)

Reid, James (Greenock)

Wills, Sir Frederick

Lees, Sir Elliott (Birkenhead)

Rickett, J. Compton

Wilson, Chas. Henry (Hull, W.)

Leese, Sir Joseph F.(Accrington

Ridley, Hn. M. W. (Stalybridge)

Wilson, John (Falkirk)

Legge, Col. Hon. Heneage

Ridley, S. Forde (Bethnal Green

Wilson, John (Glasgow)

Leigh, Sir Joseph

Rigg, Richard

Wilson, J. W. (Worcestersh. N.)

Leng, Sir John

Ritchie, Rt. Hn. Chas. Thomson

Wilson-Todd, Wm. H. (Yorks)

Leveson-Gower, Frederick N. S.

Roberts, John Bryn (Eifion)

Wodehouse, Rt. Hn. E. R. (Bath)

Lockwood, Lt. -Col. A. R.

Ropner, Colonel Robert

Wolff, Gustav Wilhelm

Loder, Gerald Walter Erskine

Royds, Clement Molyneux

Wortley, Rt. Hon. C. B. Stuart-

Long, Col. Charles W.(Evesham)

Russell, T. W.

Wyndham, Rt. Hon. George

Long, Rt. Hon. W. (Bristol, S.)

Rutherford, John

Younger, William

Lonsdale, John Brownlee

Sackville, Col. S. G. Stopford-

Yoxall, James Henry

Lowther, C. (Cumb., Eskdale)

Samuel, Harry S. (Limehouse)

Loyd, Archie Kirkman

Samuel, S. M. (Whitechapel)

TELLERS FOR THE AYES—Sir

Lucas, Col. Francis (Lowestoft)

Sassoon, Sir Edward Albert

William Walrond and Mr. Anstruther.

Lucas, Reginald J. (Portsmouth

Seely, Charles Hilton(Lincoln)

NOES.

Abraham, William (Cork, N. E.)

Delany, William

Joyce, Michael

Allan, William (Gateshead)

Dillon, John

Leamy, Edmund

Barry, E. (Cork, S.)

Doogan, P. C.

Lough, Thomas

Blake, Edward

Duffy, William J.

Lundon, W.

Boland, John

Farrell, James Patrick

MacNeill, John Gordon Swift

Boyle, James

Ffrench, Peter

M'Cann, James

Broadhurst, Henry

Field, William

M'Fadden, Edward

Brunner, Sir John Tomlinson

Flynn, James Christopher

M'Govern, T.

Campbell, John (Armagh, S.)

Gilhooly, James

Mooney, John J.

Channing, Francis Allston

Hammond, John

Murnaghan, George

Condon, Thomas Joseph

Hardie, J. Keir (Merthyr Tydvil)

Murphy, John

Crean, Eugene

Hayden, John Patrick

Nannetti, Joseph P.

Cullinan, J.

Joicey, Sir James

Nolan, Col. John P. (Galway, N.)

Daly, James

Jordan, Jeremiah

Nolan, Joseph (Louth, South)

Norman, Henry

O'Dowd, John

Redmond, William (Clare)

O'Brien, James F. X. (Cork)

O'Kelly, Conor (Mayo, N.)

Sheehan, Daniel Daniel

O'Brien, Kendal (TipperaryMid

O'Kelly, James (Roscommon, N.

Sullivan, Donal

O'Brien, Patrick (Kilkenny)

O'Malley, William

Tully, Jasper

O'Brien, P. J. (Tipperary, N.)

O'Mara, James

White, Patrick (Meath, North)

O'Connor, James(Wicklow, W.)

O'Shaughnessy, P. J.

Wilson, Henry J. (York, W. R.)

O'Connor, T. P. (Liverpool)

Pease, Sir Jos. W. (Durham)

Young, Samuel (Cavan, East)

O'Doherty, William

Power, Patrick Joseph

TELLERS FOR THE NOES—Sir

O'Donnell, John (Mayo, S.)

Reddy, M.

Thomas Esmonde and Captain Donelan.

O'Donnell, T. (Kerry, W.)

Redmond, John E. (Waterford

Bill ordered to be brought in by Mr. Secretary Brodrick and Lord Stanley.

Militia and Yeomanry Bill

"To amend the Law relating to the Militia and Yeomanry," presented, and read the first time; to be read a second time to-morrow, and to be printed. [Bill 243.]

Consolidated Fund (No. 2) Bill

Order for Third Reading read.

Motion made, and Question proposed, "That the Bill be now read the third time."

The House divided:—Ayes, 284; Noes, 60. (Division List No. 296.)

AYES.

Acland-Hood, Capt. Sir A. F.

Churchill, Winston Spencer

Fletcher, Sir Henry

Agnew, Sir Andrew Noel

Cochrane, Hon. Thos. H. A. E.

Flower, Ernest

Aird, Sir John

Coddington, Sir William

Foster, Sir Walter (Derby Co.)

Allan, William (Gateshead)

Cohen, Benjamin Louis

Fowler, Rt. Hon Sir Henry

Allhusen, Augustus Henry E.

Collings, Rt. Hon. Jesse

Fuller, J. M. F.

Allsopp, Hon. George

Colomb, Sir John Charles Ready

Galloway, William Johnson

Archdale, Edward Mervyn

Cook, Sir Frederick Lucas

Gibbs, Hn A. G. H. (City of Lond.

Arkwright, John Stanhope

Corbett, A. Cameron (Glasgow)

Goddard, Daniel Ford

Arnold-Forster, Hugh O.

Corbett, T. L. (Down, North)

Godson, Sir Augustus Fredk.

Arrol, Sir William

Craig, Robert Hunter

Gordon, Hn. J. E (Elgin & Nairn

Atkinson, Rt. Hon. John

Cranborne, Viscount

Gore, Hn. G. R. COrmsby- (Salop

Austin, Sir John

Cripps, Charles Alfred

Gorst, Rt. Hon. Sir John Eldon

Bagot, Capt. Josceline FitzRoy

Crombie, John William

Goulding, Edward Alfred

Bailey, James (Walworth)

Cross, Alexander (Glasgow)

Graham, Henry Robert

Bain, Col. James Robert

Cross, Herb. Shepherd (Bolton)

Grant, Corrie

Baird, John George Alexander

Crossley, Sir Savile

Gray, Ernest (West Ham)

Balcarres, Lord

Dalkeith, Earl of

Green, Walford D. (Wednesbury

Baldwin, Alfred

Dalrymple, Sir Charles

Gretton, John

Balfour, Rt. Hn. A. J. (Manch'r

Davies, Alfred (Carmarthen)

Grey, Sir Edward (Berwick)

Balfour, Rt. Hn. G. W. (Leeds

Davies, Sir Horatio D.(Chatham

Gunter, Sir Robert

Banbury, Frederick George

Dewar, John A.(Inverness-sh.)

Gurdon, Sir W. Brampton

Barry, Sir Francis T. (Windsor)

Dickson-Poynder, Sir John P.

Hain, Edward

Bartley, George C. T.

Dilke, Rt. Hon. Sir Charles

Haldane, Richard Burdon

Bathurst, Hon. Allen Benjamin

Dimsdale, Sir Joseph Cockfield

Hamilton, Rt Hn Lord G (Midd'x

Beach, Rt. Hn. Sir M. H. (Bristol)

Dixon-Hartland, Sir Fred Dixon

Hanbury, Rt. Hon. Robert Wm.

Beach, Rt. Hn. W. W. B. (Hants.)

Dorington, Sir John Edward

Harcourt, Rt. Hn. Sir William

Bigwood, James

Douglas, Rt. Hon. A. Akers-

Harmsworth, R. Leicester

Bill, Charles

Douglas, Charles M. (Lanark)

Haslett, Sir James Horner

Blundell, Colonel Henry

Durning-Lawrence, Sir Edwin

Hayne, Rt. Hon. Charles Seale-

Boscawen, Arthur Griffith-

Dyke, Rt. Hon. Sir William Hart

Hayter, Rt. Hn. Sir Arthur D.

Bousfield, William Robert

Edwards, Frank

Helder, Augustus

Bowles, Capt. H. F. (Middlesex

Elibank, Master of

Helme, Norval Watson

Brassey, Albert

Elliot, Hon. A. Ralph Douglas

Hermon-Hodge, Robert T.

Brodrick, Rt. Hn. St. John

Fardell, Sir T. George

Hoare, Sir Samuel (Norwich)

Brymer, William Ernest

Fellowes, Hon. Ailwyn Edw.

Hobhouse, C. E. H. (Bristol, E.)

Burt, Thomas

Fenwick, Charles

Hogg, Lindsay

Buxton, Sydney Charles

Ferguson, R. C. Munro (Leith)

Hope, J. F. (Sheffield, Brightside

Caldwell, James

Fergusson, Rt. Hn. Sir J (Manc'r

Horniman, Frederick John

Campbell, Rt. Hn. J. A. (Glasgow

Fielden, Edward Brocklehurst

Houldsworth, Sir Wm. Henry

Carson, Rt. Hn. Sir Edw. H.

Finch, George H.

Howard, John (KentFaversh'm

Cavendish, R. F. (N. Lancs.)

Finlay, Sir Robert Bannatyne

Howard, J. (Midd., Tottenham)

Cavendish, V. C. W (Derbyshire)

Fisher, William Hayes

Hozier, Hon. James Henry C.

Cecil, Evelyn (Aston Manor)

Fison, Frederick William

Hudson, George Bickersteth

Chamberlain, Rt. Hon. J. (Birm.

Fitzmaurice, Lord Edmond

Hutton, John (Yorks, N. R.)

Chamberlain, J. Austen (Worc'r

Fitzroy, Hon. Edward Algernon

Jacoby, James Alfred

Chaplin, Rt. Hon. Henry

Flannery, Sir Fortescue

Jebb, Sir Richard Claverhouse

Johnston, William (Belfast)

Montagu, G. (Huntingdon)

Soares, Ernest J.

Johnstone, Heywood (Sussex(

Moore, William (Antrim, N.)

Stanley, Edward Jas. (Somerset)

Joicey, Sir James

Morley, Charles (Breconshire)

Stanley, Lord (Lancs.)

Jones, David B. (Swansea)

Morrell, George Herbert

Stevenson, Francis S.

Jones, William (Carnarvonshire

Morris, Hon. Martin Henry F.

Strachey, Edward

Kearley, Hudson F.

Morrison, James Archibald

Talbot, Lord E. (Chichester)

Kemp, George

Morton, Arthur H. A. (Deptford

Talbot, Rt. Hn. J. G. (Oxf'd Univ.

Kenyon, James (Lancs., Bury)

Morton, Edw. J. C. (Devonport)

Taylor, Theodore Cooke

Kimber, Henry

Mount, William Arthur

Thomas, Abel (Carmarthen, E.)

King, Sir Henry Seymour

Murray, Charles J. (Coventry)

Thomas, David Alfred (Merthyr

Kitson, Sir James

Myers, William Henry

Thomas, F. Freeman- (Hastings

Knowles, Lees

Newdigate, Francis Alexander

Thomson, F. W. (York, W. R.)

Lambert, George

Nicol, Donald Ninian

Thornton, Percy M.

Laurie, Lieut.-General

Norman, Henry

Tomkinson, James

Lawson, John Grant

Norton, Capt. Cecil William

Tomlinson, Wm. Edw. Murray

Layland-Barratt, Francis

Nussey, Thomas Willans

Tritton, Charles Ernest

Lecky, Rt. Hn. Wm. Edw. H.

Palmer, Sir Charles M. (Durham

Tufnell, Lieut.-Col. Edward

Lee, Arthur H. (Hants. Fareham

Palmer, Walter (Salisbury)

Ure, Alexander

Lees, Sir Elliott (Birkenhead)

Parkes, Ebenezer

Valentia, Viscount

Legge, Col. Hon. Heneage

Paulton, James Mellor

Vincent, Col. Sir CEH. (Sheffield

Leigh, Sir Joseph

Percy, Earl

Wallace, Robert

Leng, Sir John

Pierpoint, Robert

Warde, Colonel C. E.

Leveson-Gower, Frederick N. S.)

Pretyman, Ernest George

Warr, Augustus Frederick

Lewis, John Herbert

Pryce-Jones, Lt.-Col. Edward

Wason, Eugene (Clackmannan)

Lockwood, Lt.-Col. A. R.

Purvis, Robert

Wason, John Cathcart (Orkney)

Loder, Gerald Walter Erskine

Rasch, Major Frederic Carne

Welby, Lt.-Col. A. C. E. (Taunton

Long, Col. Charles W. (Evesham)

Rea, Russell

Welby, Sir Charles G. E. (Notts.)

Long, Rt. Hn. Walter (Bristol, S.

Reid, James (Greenock)

White, Luke (York, E. R.)

Lonsdale, John Brownlee

Remnant, James Farquharson

Whiteley, H. (Ashton-und-Lyne

Lowther, C. (Cumb., Eskdale)

Rickett, J. Compton

Whitley, J. H. (Halifax)

Lowther, Rt Hn JW (Cum.Penr.

Ridley, Hon. M. W. (Stalybridge)

Whitmore, Charles Algernon

Loyd, Archie Kirkman

Ridley, S. Forde (Bethnal Green)

Whittaker, Thomas Palmer

Lucas, Col. Francis (Lowestoft)

Rigg, Richard

Williams, Osmond (Merioneth)

Lucas, Reginald J. (Portsm'th)

Ritchie, Rt. Hn. Chas. Thomson

Williams, Rt Hn J Powell-(Birm.

Macartney, Rt. Hn. W. G. E.

Roberts, John H. (Denbighs.)

Wills, Sir Frederick

Macdona, John Cumming

Robertson, Herbert (Hackney

Wilson, Chas. Henry (Hull, W.)

Macnamara, Dr. Thomas J.

Ropner, Colonel Robert

Wilson, John (Falkirk)

Maconochie, A. W.

Royds, Clement Molyneux

Wilson, John (Glasgow)

M'Calmont, Col. H. L. B. (Cambs)

Rutherford, John

Wilson, J. W. (Worcestersh, N.

M'Calmont, Col. J. (Antrim, E.)

Sackville, Col. S. G. Stopford-

Wilson-Todd, Wm. H. (Yorks.)

M'Kenna, Reginald

Samuel, Harry S. (Limehouse)

Wodehouse, Rt. Hn. E. R. (Bath)

Majendie, James A. H.

Samuel, S. M. (Whitechapel)

Wolff, Gustav Wilhelm

Malcolm, Ian

Sassoon, Sir Edward Albert

Wortley, Rt. Hn. C. B. Stuart-

Mappin, Sir Frederick Thorpe

Seely Charles Hilton (Lincoln)

Wyndham, Rt. Hon. George

Mellor, Rt. Hon. John Wm.

Shaw, Charles Edw. (Stafford)

Younger, William

Meysey-Thompson, Sir H. M.

Shaw-Stewart, M. H. (Renfrew)

Yoxall, James Henry

Middlemore, J. T.

Simeon, Sir Barrington

Mildmay, Francis Bingham

Sinclair, Capt John (Forfarshire

TELLERS FOR THE AYES—Sir

Mitchell, William

Smith, Abel H. (Hertford, East)

William Walrond and Mr. Anstruther.

Molesworth, Sir Lewis

Smith, James Parker (Lanarks.)

NOES.

Abraham, Wm. (Cork, N. E.)

Hammond, John

O'Brien, K. (Tipperary Mid)

Barry, E. (Cork, S.)

Hardie, J. Keir (Merthyr Tydvil)

O'Brien, Patrick (Kilkenny)

Blake, Edward

Hayden, John Patrick

O'Brien, P. J. (Tipperary, N.)

Boland, John

Jordan, Jeremiah

O'Connor, Jas. (Wicklow, W.)

Boyle, James

Joyce Michael

O'Connor, T. P. (Liverpool)

Campbell, John (Armagh, S.)

O'Doherty, William

Condon, Thomas Joseph

Leamy, Edmund

O'Donnell, John (Mayo, S.)

Crean, Eugene

Lundon, W.

O'Donnell, T. (Kerry, W.)

Cullinan, J.

MacNeill, John Gordon Swift

O'Dowd, John

Daly, James

M'Cann James

O'Kelly, Conor (Mayo, N.)

Delany William

M'Fadden, Edward

O'Kelly, James (Roscommon, N.

Dillon, John

M'Govern, T.

O'Malley, William

Doogan, P. C.

Mooney, John J

O'Mara, James

Duffy, William J.

Murnaghan, George

O'Shaughnessy, P. J.

Farrell, James Patrick

Murphy, J.

French, Peter

Power, Patrick Joseph

Field, William

Nannetti, Joseph P.

Reddy, M.

Flynn, James Christopher

Nolan, Col. John P. (Galway, N.)

Redmond, John E. (Waterford)

Gilhooly, James

Nolan, Joseph (Louth, South)

Redmond, William (Clare)

Roberts, John Bryn (Eifion)

Tully, Jasper

TELLERS FOR THE NOES—

Sheehan, Daniel Daniel

White, Patrick (Meath, North

Sir Thomas Esmonde and captain Donelan.

Sullivan, Donal

Young, Samuel (Cavan, East)

Bill read the third time, and passed.

Finance Bill

Considered in Committee.

(In the Committee.)

[Mr. J. W. LOWTHER, Cumberland) Penrith) in the Chair.]

Clause 4:—

Motion made, and Question proposed, "That Clause 4 stand part of the Bill."

said he had an Amendment on the Paper to leave out Clause 4, but he did not propose to move it. Instead he would move the following Amendment—

"Clause 4, line 1, to leave out the word 'tobacco.' "

* : Seeing no Amendment on the Paper, I have already put the Question that Clause 4 stand part of the Bill.

said that as he could not move his Amendment, he should oppose the clause altogether. The Chancellor of the Exchequer would remember that on several previous occasions he had called attention to the tax on tobacco pressing heavily on the people of Ireland. When he raised the question last year the Chancellor of the Exchequer said that he could make no distinction in this matter, or on any other Budget proposals, between the people of Ireland and the people of Great Britain. He was not going to weary the Committee or tire the Chancellor of the Exchequer by reiterating the views which he held very strongly, that there ought to be a very great distinction drawn between the people of Ireland and the people of Great Britain in reference to all the Budget proposals of this year as well as last year. Whatever might be said in regard to treating the Irish people and the people of Great Britain upon terms of similarity in ordinary times, there was absolutely nothing to be said in favour of that course in the present year, for the fresh taxation was, of course, the result of the war policy of the Government, and for that policy the Irish people had no responsibility, as they had been opposed to the war from the very commencement, and ought not to be called on to bear fresh taxation on articles of ordinary consumption due to the war. It was unjust that foreign expensive cigars should be taxed so proportionally lightly, compared with the tax on the common tobacco so largely used by the Irish people. An additional tax of 6d. per lb. on foreign cigars and fine manufactured tobacco was altogether too little; on the other hand, 4d. per lb. upon the ordinary common tobacco was too much. If the right hon. Gentleman had proposed an additional Is. on foreign cigars and fine manufactured tobaccos, and no additional duty on the coarse common tobaccos, it would have been infinitely fairer. Foreign cigars could bear a much larger tax than that which the right hon. Gentleman proposed. It was a fruitless proceeding to argue these matters over and over again, but a man who could go into the smoking-room and smoke cigars costing a shilling apiece could much better afford to pay infinitely more for his cigar than the working man could afford to pay for his half-ounce of tobacco. He urged upon the Chancellor of the Exchequer the advisability of increasing the duty upon foreign cigars by 1s. or 2s. 6d., and allow this tax to, fall upon those who could best afford to. pay it. It was not fair to let persons, who could afford to smoke such cigars 1 pay only 6d. additional tax and at the same time make the working man pay 4d. The Chancellor of the Exchequer, if he wished to be fair, should romodel his proposals, so that the tax should fall upon, the wealthy rather than on the poor. He thought the tobacco tax was most unfair to the people of Great Britain, but it was especially unfair to the people of Ireland, inasmuch as it was to pay the expenses of a war against which they had always strongly protested. He trusted that the right hon. Gentleman would make an exception so far as Ireland was concerned, and if he could not exempt Ireland altogether that he would rearrange the tax, and put 2d. more on the foreign cigars, and 2d. less on the ordinary tobacco.

said that if the working man had to pay 4d. upon the common tobacco, 6d. was a preposterously inadequate sum to charge upon the finer qualities. Tobacco was now almost a necessity of the working man, who would often rather go without a meal than without a smoke. The Irish people protested against the continued imposition of these duties. In 1900 they were imposed as temporary additional duties; now it was proposed in this Bill that they were to continue indefinitely, notwithstanding the promise of the right hon. Gentleman.

said that when these duties were kept on for some years it became axiomatic for the Chancellor of the Exchequer to continue them. The right hon. Gentleman, in reply to the argument of the Irish Members, had laid down the proposition that he could not differentiate between the customs of Great Britain and Ireland, but a quarter of an hour since the Financial Secretary had obtained the First Reading for a Bill creating a difference between Great Britain and the Isle of Man, and what could be done for the Isle of Man could be done for the larger and more important island of Ireland. The complaint of Ireland, with regard to the whole financial question, was that the indirect taxation was in too heavy a proportion to the direct taxation—it was now 75 or 76 per cent, of the entire revenue—and that by this Finance Bill it was desired to perpetuate that state of things. This heavy taxation was laid on those articles in Ireland most used by the poor, and the injustice of this taxation was that it fell upon the poorer classes of the community. In his opinion the right hon. Gentleman could either have altered the tax or could have exempted Ireland from its operation. Ireland should not be called upon to pay any portion of this tax, for the reason that they of all people had protested most vigorously against the war which had made it necessary.

* said he thought it would be unnecessary to repeat what he had said upon all these questions. He might point out that when he lowered, the duty upon tobacco he did not lower the duty on cigars, and when he again: raised the duty on tobacco he raised it" also on cigars. The hon. Gentleman did not appear to think that the duty on cigars had been raised sufficiently. The question really was not the tax on cigars, but upon foreign cigars. The hon. Member was mistaken in supposing that all foreign cigars would bear a higher tax. Of course there were some which would, bear a higher duty, but there were others, such as Manilla cigars, which would not, and the only people who would gain by such a tax would be the tobacco manufacturers. He promised, however, to look into the question of the tobacco duties again, and if he saw it was possible to increase the tax upon foreign cigars he would do so.

I am not surprised that hon. Members from Ireland are on all occasions opposed to increased expenditure, which tends to increased taxation quite apart from the expenditure for the war, which I leave out of consideration for the moment. I have always admitted that Ireland, as a poor country, is subjected in a greater degree to indirect taxation than England. It is the principle of all indirect taxation that it falls with greater severity upon the poor than upon the richer classes of the community, and as there are more wealthy and rich classes in this country direct taxation falls upon them more and indirect taxation less. In Ireland the exact reverse is the case, and it is only natural that the representatives of Ireland should be against indirect taxation, which is increasing in severity. I have never been able to agree in making any distinction between England and Ireland in that respect, because we must assume that there is a large proportion of poor people in England who suffer in the same way, only Ireland has proportionately a larger community of poor people than England, and therefore I have always differed from the Chancellor of the Exchequer by being indisposed to increase indirect taxation more than I could help, because it does bear more heavily upon the poorer classes. The right hon. Gentleman seemed to convey last year that he was putting this tax on only for a single year, but he has already declared that if the war ceased to-morrow none of the taxes imposed last year could be removed, because of the immense growth of our normal expenditure. In my opinion, all the taxes proposed this year will in the end have to remain, and more taxes will have to be imposed, and therefore I think we must regard any tax now imposed as one which is not unlikely to be in the near future imposed indefinitely. The right hon. Gentleman has already embarked—he has now put one foot into the waters of ad valorem taxation, but you may come to ad valorem taxation on tobacco as well as on everything else, and once that principle is adopted you will get back to all those evils from which we have been delivered by the sound financial principles of the last fifty years. I know that by an increased tax upon tobacco the Chancellor of the Exchequer will not personally suffer, but there are other persons who are not so fortunate as himself in that respect. I agree with the hon. Member for East Clare, that taxation upon the higher classes of tobacco is a very popular form of taxation. As I have said before, I should not be prepared in the present state of things to resist a tax of any description, but I believe we are already going far beyond the limit in burdening posterity by an immense increase in the Debt, and we are every day endeavouring to avoid paying as much of it ourselves as possible. We are very inferior in that respect to our fathers who have gone before us, who bore much heavier burdens than we are disposed to bear. I do not, therefore, find myself in the position to vote against this tax. Although the burden of this tax is upon the poorer classes of the community, I feel bound to say that we ought to pay the debts we have been unwise enough to incur. The Chancellor of the Exchequer has informed us that last year the amount that the Exchequer had to provide for the public expenditure of this country was £198,000,000, including the Local Taxation Account and the money borrowed for Army and Navy works, and so on. I suppose that this year it will be more than £200,000,000, and I do not see, under these circumstances, how we are to refuse any tax unless we increase the Debt by borrowing, and thus burden posterity.

said he desired to call the attention of the Committee in a very brief manner to the extraordinary increase that had taken place recently, and was now taking place under this Act, in the permanent taxation of this country. By the kindness of the Treasury he had been allowed access to the figures for 1901, and he found that out of a total of £140,000,000 no less than £102,500,000 was raised by permanent Acts of Parliament, providing a revenue over which the House had no control, and only £37,500,000 was raised by annually renewable taxes.

said that there was nothing to prevent the House of Commons from diminishing the existing permanent taxes.

said that that was so; but the permanent taxes did not necessarily come under the review of the House. There were taxes which expired annually, and which must be revised by this House, and there were other taxes as to which no Act was required. As a matter of fact, the tea duty and the income tax, he believed, were the only taxes, besides the additional duties now under discussion, which were considered annually. That was a very serious danger as regarded the control of the House of Commons, for this year there would be £7,000,000 more added to the permanent taxes. It was a very serious thing to have over £100,000,000, which could be gathered in without coming to the House of Commons at all, and some Ministers might do a great deal of mischief with a vast sum like that. Our whole Parliamentary system was built up upon the principle of annuality, and just in proportion as we departed from that principle by adopting permanent taxes, to that extent we destroyed the control of Parliament. He was aware that there were securities against the Government. Perhaps the most important official was the Comptroller and Auditor General, and there was the necessity for an Appropriation Act without which no Minister could lawfully appropriate a farthing of public money. But the House had received this day an object-lesson of the value of the principle for which he was contending. They had been told that in consequence of a public exigency the Government of the Cape proposed to issue warrants to take the place of appropriations. He did not know how soon some exigency might not arise which might be accompanied by a proposal for a great increase in the standing army, and he knew not what would happen in the case of an unscrupulous Minister with over £100,000,000 in his possession if public exigencies authorised that Minister to appropriate this money by his own personal act. He only mentioned the instance of the Cape in order to show the danger of substituting permanent for annual taxation. He did not wish to detain the House, but he desired to point out the extreme importance of this control over the expenditure which they were constantly losing. If the House was losing power it was because it was giving more power to the Ministers. It was an extremely dangerous thing when taxes which ought to be annual were made per- manent, as had been done this year; and0 to place the spending of such a large sum at the disposal of a Minister, without any necessity to come to Parliament annually, was unreasonable.

said that Parliament had given the Government practically a free hand in regard to the military policy in South Africa, and he should not be at all surprised if it led to the result outlined by the hon. Member for King's Lynn. He was sorry that men with the ability, energy, and industry of the hon. Gentleman opposite had not the courage when the division bell rang to back up their opinions in the lobby. As an Irish representative he was prepared to vote against the retention of the clause for two reasons. In the first place, he thought they were justified in their hostility to this clause, because the Nationalist party had never assented to the war; and, secondly, because it re- enacted taxation which levied an increased burden upon the people of Ireland. A great deal of spirits were exported from Ireland, and this extra tax would check the trade. With regard to the two classes of tobacco, the imposition of 4d. on the low grade tobacco was a much heavier burden than the increase on the higher class, because the poorer classes used very largely the lower grade tobacco. For those reasons he objected to the retention of the clause. There were a few struggling tobacco factories in King's County, Dublin, Cork, and Belfast, and it would be very advantageous to this trade if the 4d. tax was removed as regarded Irish tobacco. A considerable impetus could be given by some beneficial treatment of this kind, and he hoped the Chancellor of the Exchequer would give them a definite promise that in next year's Budget something would be done in the direction of removing this tax on tobacco. They strongly objected to the continuance of this system of taxation in Ireland. The Irish Members for that reason were justified in protesting against the clause, affecting, as it did, industries which were struggling in Ireland. They might fairly claim differential treatment.

said he had always thought it would be a very great advantage if the Treasury and Inland Revenue officials gave every possible opportunity for the growing of tobacco. From the point of view of the Excise there would be no difficulty at all. The right hon. Gentleman the Member for West Monmouthshire had reminded him that he gave facilities for experiments being carried out when he was Chancellor of the Exchequer. He was afraid the red tape of the Inland Revenue Department choked the tobacco plants in their early infancy.

Experiments are now going on, and they are not affected by the Customs duty.

said every opportunity should be given for those experiments, for he was sure if tobacco growing were possible in Ireland it would be of great advantage to that part of the kingdom. He endorsed what fell from the hon. Member for King's Lynn in reference to the important point whether the taxes they were now voting should be annual or permanent. Of course, the original idea of making some taxes annual was that the House of Commons should have the opportunity of discussing them, and, especially in view of the action of the House of Lords at that time, that there ought to be taxes voted year by year, so that they should be under the control of the House of Commons as against the Upper House. It was not right, from the point of view of the proportions of direct and indirect taxation, that the House of Commons, while controlling the £30,000,000 drawn from the income tax, should only have control over £6,000,000 of indirect taxation from the tea duty. If there was anything over which the House of Commons should have control over it was the sugar duty and the coal duty. These should be levied as annual taxes. He did not want to raise the very considerable constitutional question as to whether the Government were likely to be able to go outside the House of Commons altogether and practically destroy the control of the House over expenditure. He did not think that was possible, but if they did so other action would have to be taken. Unless the taxes were brought under the review of the House year by year they would have practically no control in regard to any particular tax if the Government themselves did not raise the question. From a practical point of view the most important branches of our taxation ought to be brought year by year under the purview of the House of Commons, so that they really could have an opportunity of discussing them on their merits. The Chancellor of the Exchequer had already in Committee altered the sugar tax four or five times, and it was quite certain that when the right hon. Gentleman came to administer the tax he would have to make other alterations with regard to it.

* said the question whether the sugar tax should be permanent or annual had nothing to do with the clause now under consideration.

* : The Committee has already decided that the sugar tax is to be a permanent tax. The hon. Gentleman cannot go back on that decision.

* said the question raised by the hon. Member for King's Lynn was whether there should not be a larger amount of our taxation brought under the purview of the House of Commons. There ought to be a larger proportion of indirect taxation brought under the purview of the House.

said he wished to call attention to the statement made from the Treasury Bench that tobacco growing in Ireland had already reached the experimental stage. If that was so, surely the new industry ought to have a chance. If the tax was continued this year it meant that a check would be put on the industry in Ireland. Although, perhaps, a few wealthy men might be inclined to take up the cultivation of the tobacco plant, it was absolutely impossible that it could ever become popular unless sufficient attraction was given by a remission of taxation or otherwise. He thought they were entitled to some promise from the Chancellor of the Exchequer that there would be a remission of the duty on tobacco,-so that the new industry, which he believed had great potentialities in Ireland, would be given a fair chance of success. The working classes, who were very much affected by the tax, had not the representation in this House which their numbers demanded. In fact, with a few honourable exceptions, it might be said that it was only the Members for Ireland who were able to speak for the democracy of this country. In the course of a couple of years, when the reaction against the war came, they would be told, "Your representatives in the House of Commons agreed to the taxes on tobacco and beer and spirits." It was an important consideration that the working classes were not represented to the extent they ought to be.

said he had learned with gratification that there were some samples of Irish tobacco in the Glasgow Exhibition which were very creditable. He hoped the authorities would not throw obstacles in the way of the development of that industry. He concurred with his hon. friend the Member for East Clare that a tax of 6d. on high grade and 4d. on low grade tobacco meant that working men were being treated very unfairly. While it was extravagance to smoke expensive cigars, smoking in the case of working men might almost be regarded as a necessity. The right hon. Gentleman the Member for West Monmouthshire had acknowledged that indirect taxation must weigh heavily on the poorer classes. If proof of that were wanted he might quote the remarkable statement of Sir Robert Giffen, to the effect that Great Britain in her contribution to the revenue paid less than 2s. in the £ on her taxable surplus, while Ireland paid 10s. That statement was made some years ago, and indirect taxation had been raised since then. The Irish people might be told that they had no reason to complain in this matter, as the same tax was to be imposed on England and Scotland, but identity of rates did not necessarily involve equality of burden. It did not follow that a 4d. tax in Great Britain would be equally fair with regard to the people of Ireland. The position of Ireland became steadily worse, and the representatives of that country would be wanting in their duty if they did not endeavour to get the taxation reduced.

said his view was that if the Government wished to help the tobacco industry in Ireland it should be done by increasing the duty on tobacco imported from other countries, thus making it more profitable for the people of Ireland to grow the plant. In the same way he thought the duty on foreign spirits should be increased. He believed that German spirits, which were largely imported, were distilled from potatoes, sawdust, or sulphuric acid; yet they got off with the same duty as spirits distilled from malt in Scotland, England, or Ireland. Brewers who wanted to make profits at the expense of the consumers got this cheap stuff from Germany. In the north of Ireland he believed it was put into Irish casks and sent over to England and Scotland to be sold as Irish whisky. Nobody who had any regard for his health consumed it. If the duty on foreign spirits were increased it would not be profitable for distillers or traders to bring the stuff from Germany and palm it off on unsuspecting people as spirits distilled in this country.

* said this clause proposed to re-enact the increased taxation of last year. If he remembered rightly, the Chancellor of the Exchequer used words in the Budget speech to the effect that instead of getting more money he got less by the increased Customs duties. It would be satisfactory if the right hon. Gentleman would tell the Committee what was the result of the increased taxation up to last year. He was quite sure that what the right hon. Gentleman had in view was to get revenue, and if he could not get it by a high rate it would be better to adopt a lower rate. Since the tax upon wine was raised a less amount had been paid than formerly. That was a question of great interest, upon which some information might be given. He was glad to hear the right hon. Gentleman the Member for West Monmouthshire express sympathy with regard to the hard case of Ireland in connection with these duties the statement that the case of Ireland was no harder than that felt by poor people in Great Britain was directly opposed to the finding of the right hon. Gentleman's own Commission. No one knew better than he did that the same duties, which were now levied in both, produced a quite different result in each of the two islands. In Great Britain the ratio of direct and indirect taxation to the whole amount levied was the same, but in Ireland the indirect taxes amounted to 75 per cent. of the whole amount produced by the taxation of the country. The new duties now being imposed would raise this proportion to nearly 80 per cent. This fact showed that a system of equal taxation between the two countries produced most unequal results, and a mere reduction of duties in both islands would by no means put an end to this inequality.

* said he should not follow the last remark of the hon. Member, because there was an under- standing that the subject of financial relations was to be discussed separately, and that understanding had been honourably observed by hon. Gentlemen below the gangway. The increased duty on tobacco produced more than the revenue he anticipated from the extra 4d., besides the increase arising from the forestalments in anticipation of an increased duty. Foreign spirits, again, produced a little more than he anticipated.

said the Chancellor of the Exchequer last year gave a sort of promise to look into the question of the tobacco tax to see whether he could not make a differential duty in favour of the lower grades of tobacco. The tobacco tax was very unfair, and bore unjustly on the working people of the country. Up to the present the right hon. Gentleman had done nothing for them in the way of cutting down the duty. He thought the right hon. Gentleman should give an indication that something would be done between now and the next Budget. The Chancellor of the Exchequer should show some consideration to these poor people. It was not fair to say that all classes in the community should bear an equal share of the taxes. It might cost the Revenue something if the Chancellor of the Exchequer reduced the tax on the lower grades of tobacco; but the workpeople paid their share towards the maintenance of the State in other directions. They paid it in labour and in human sacrifice—far more on these lines than the other classes of the community. He appealed to the Chancellor of the Exchequer to give some hope that he would do something in this direction. The hon. Member for King's Lynn had made an important speech this afternoon, and had raised a great constitutional question as to the amount of taxation that was passing permanently into the hands of the Chancellor of the Exchequer. The hon. Member had truly said that that was a source of danger to our safety and freedom. The hon. Member had also referred to the fact of the growing military spirit in the country, and had pointed out that in the future a Government might come into power, with this enormous income being passed without discussion or vote, and he rightly indicated that such a state of things would be revolutionary. The lack of public spirit which they had witnessed during the last two or three years indeed brought such a state of things within the bounds of possibility. There were people in the country and in the House who held that it would be better and would save all the bother and trouble of coming there to discuss Supply, if the Government were granted this power permanently. He thought the hon. Member for King's Lynn had rendered a great constitutional service in pointing out the dangers which might arise.

* said that he had under consideration a memorial from a large number of dealers in, and manufacturers of, tobacco, and without making any definite promise, he hoped it might be possible hereafter to make arrangements which might enable the cheaper kinds of tobacco to be sold at a slightly lower price than at present.

Question put.

The Committee divided:—Ayes, 327; Noes, 71. (Division List No. 297.)

AYES.

Acland-Hood, Capt. Sir Alex. F.

Balcarres, Lord

Blundell, Colonel Henry

Agnew, Sir Andrew Noel

Baldwin, Alfred

Bolton, Thomas Dolling

Allan, William (Gateshead)

Balfour, Rt. Hn. A. J. (Manch'r

Boscawen, Arthur Griffith-

Allsopp, Hon. George

Balfour, Capt. C. B. (Hornsey)

Bowles, Capt. H. F. (Middlesex)

Archdale, Edward Mervyn

Balfour, Rt. Hn. Gerald W (Leeds

Bowles, T. Gibson (King's Lynn)

Arkwright, John Stanhope

Banbury, Frederick George

Brassey, Albert

Arnold-Foster, Hugh O.

Bartley, George C. T.

Broadhurst, Henry

Arrol, Sir William

Bathurst, Hon. Allen Benjamin

Brown, Alexander H. (Shropsh.)

Atherley-Jones, L.

Beach, Rt. Hn. Sir M. H. (Bristol)

Brunner, Sir John Tomlinson

Atkinson, Rt. Hon. John

Beach, Rt. Hon. W. W. B. (Hants.

Brymer, William Ernest

Austin, Sir John

Beaumont, Wentworth C. B.

Bull, William James

Bagot, Capt. Josceline Fitz Roy

Bell, Richard

Burns, John

Bailey, James (Walworth)

Bhownaggree. Sir M. M.

Burt, Thomas

Bain, Colonel James Robert

Bignold, Arthur

Butcher, John George

Baird, John George Alexander

Bigwood, James

Buxton, Sydney Charles

Caldwell, James

Gunter, Sir Robert

M'Iver, Sir Lewis (Edinburgh W

Campbell, John (Armagh, S.)

Hain, Edward

M'Laren, Chas. Benjamin

Carlile, William Walter

Haldane, Richard Burdon

Majendie, James A. H.

Carson, Rt. Hon. Sir Edw. H.

Hall, Edward Marshall

Malcolm, Ian

Cavendish, R. F. (N. Lancs.)

Hamilton, Rt Hn Lord G (Midd'x

Mappin, Sir Frederick Thorpe

Cavendish, W. C. W, (Derbyshire

Hamilton, Marq. Of (L'donderry

Maxwell, Rt Hn. Sir H. E)Wigt'n

Cecil, Evelyn (Aston Manor)

Hanbury, Rt. Hon. Robert Wm.

Maxwell, W. J. H. (Dumfriessh.

Cecil, Lord Hugh (Greenwich)

Harcourt, Rt. Hon. Sir Wm.

Meysey-Thompson, Sir H. M.

Chamberlain, Rt. Hon. J. (Birm.

Hardy, Laurence (Kent, Ashfo'd

Middlemore, John Throgm'rt'n

Chamberlain, J. Austen (Worc'r

Harmsworth, R. Leicester

Mildmay, Francis Bingham

Churchill, Winston Spencer

Harwood, George

Mitchell, William

Clare, Octavius Leigh

Haslett, Sir James Horner

Molesworth, Sir Lewis

Cochrane, Hon. Thos. H. A. E.

Hay, Hon. Claude George

Montagu, G. (Huntingdon)

Coddington. Sir William

Hayter, Rt, Hn. Sir Arthur D.

Moon, Edward Robert Pacy

Cohen, Benjamin Louis

Helder, Augustus

Moore, William (Antrim, N.)

Collings, Rt. Hon. Jesse

Henderson, Alexander

Morgan, David J (Walthamstow

Colomb, Sir John Charles Ready

Hermon-Hodge, Robert Trotter

Morgan, Hn. Fred. (Monm'thsh.

Colston, Chas. Edw. H. Athole

Hoare, Edw. Brodie (Hampstead

Morley, Chas. (Breconshire)

Compton, Lord Alwyne

Hoare, Sir Samuel (Norwich)

Morrell, George Herbert

Corbett, A. Cameron (Glasgow)

Hogg, Lindsay

Morris, Hon. Martin Henry F.

Corbett, T. L. (Down, North)

Holland, William Henry

Morrison, James Archibald

Cox, Irwin Edward Bainbridge

Hope, J. F. (Sheffield, Brightside

Morton, Arthur H. A. (Deptford

Cranborne, Viscount

Hornby, Sir William Henry

Morton, Edw. J. C. (Devonport)

Cripps, Charles Alfred

Horniman, Frederick John

Moulton, John Fletcher

Crombie, John William

Houldsworth, Sir W. Henry

Mount, William Arthur

Cross, Alexander (Glasgow)

Hoult, Joseph

Murray Rt Hn A. Graham (Bute

Cross, Herb. Shepherd (Bolton)

Howard, J. (Kent, Faversham

Murray, Charles J. (Coventry)

Dalkeith, Earl of

Howard, J. (Midd., Tottenham

Myers, William Henry

Dalrymple, Sir Charles

Hozier. Hn. James Henry Cecil

Newdigate. Francis Alexander

Davies, Sir Horatio D. (Chatham

Hudson, George Bickersteth

Newnes, Sir George

Dewar, John A. (Inverness-sh.)

Humphreys-Owen, Arthur C.

Nicol, Donald Ninian

Dickson-Poynder, Sir John P.

Hutton, John (Yorks, N. R.)

Norman, Henry

Dilke, Rt. Hn. Sir Charles

Jacoby, James Alfred

Norton, Capt. Cecil William

Dimsdale, Sir Joseph Cockfield

Jebb, Sir Richard Claverhouse

Nussey, Thomas Willans

Dixon-Hartland. Sir Fred Dixon

Jessel, Captain Herbert Merton

Palmer, Walter (Salisbury)

Dorington, Sir John Edward

Johnston, William (Belfast)

Partington, Oswald

Douglas, Rt. Hon. A. Akers-

Johnstone, Heywood (Sussex)

Pease, Alfred E. (Cleveland)

Douglas, Charles M. (Lanark.)

Joicey, Sir James

Pease, Sir Joseph W. (Durham)

Durning-Lawrence, Sir Edwin

Jones, David Brynmor (Swans'a

Peel, Hn. Wm. Robert Wellesley

Dyke, Rt. Hon. Sir William Hart

Jones, William (Carnarvonshire

Percy, Earl

Edwards, Frank

Kearley, Hudson E.

Perks, Robert William

Egerton, Hon. R. de Tatton

Kenyon, Hon. Geo. T. (Denbigh)

Pierpoint, Robert

Elibank, Master of

Kenyon-Slaney, Col. W. (Salop

Pilkington, Lieut.-Col. Richard

Elliot, Hon. A. Ralph Douglas

Keswick, William

Platt-Higgins, Frederick

Emmott, Alfred

Kimber, Henry

Powell, Sir Francis Sharp

Evans, Samuel T. (Glamorgan)

King, Sir Henry Seymour

Pretyman, Ernest George

Fardell, Sir T. George

Kitson, Sir James

Pryce-Jones, Lt.-Col. Edward

Fellowes, Hn. Ailwyn Edward

Knowles, Lees

Purvis, Robert

Fenwick, Charles

Lambton, Hon. Frederick Wm

Pym, C. Guy

Fergusson, Rt Hn Sir J (Manch'r

Laurie, Lieut.-General

Quilter, Sir Cuthbert

Finch, George H.

Lawson, John Grant

Rankin, Sir James

Finlay, Sir Robert Bannatyne

Layland-Barratt, Francis

Rasch, Major Frederic Carne

Fisher, William Hayes

Lee, Arthur H. (Hants., Fareh'm

Ratcliff, R. F.

Fison, Frederick William

Leese, Sir Joseph F.(Accrington)

Rea, Russell

Fitzroy, Hon. Edward Algernon

Legge, Col. Hon. Heneage

Reckitt, Harold James

Flannery, Sir Fortescue

Leigh-Bennett, Henry Currie

Reid, James (Greenock)

Fletcher. Sir Henry

Leveson-Gower, Fred. N. S.

Remnant, James Farquharson

Foster, Sir Walter (Derby Co.)

Lewis, John Herbert

Renshaw, Charles Bine

Fowler, Rt. Hon. Sir Henry

Lockwood, Lt.-Col. A. R.

Rentoul, James Alexander

Galloway, William Johnson

Loder, Gerald Walter Erskine

Richards, Henry (Charles

Goddard, Daniel Ford

Long, Col. Charles W. (Evesham)

Ridley, Hon. M. W. (Stalybridge)

Godson, Sir Augustus Frederick

Long, Rt. Hon. Walter (Bristol, S

Ridley, S. Forde (Bethnal Green)

Gordon, Hn. J. E. (Elgin&Nairn

Lonsdale, John Brownlee

Rigg, Richard

Gore, Hn G. R. C. Ormsby-(Salop

Lowther, C. (Cumb., Eskdale)

Ritchie, Rt. Hon. Chas Thomson

Gorst, Rt. Hon. Sir John Eldon

Loyd, Archie Kirkman

Roberts, John Bryn (Eifion)

Goulding, Edward Alfred

Lucas, Col. Francis (Lowestoft)

Roberts, John H. (Denbighs.)

Graham, Henry Robert

Lucas, Reginald J.(Portsmouth

Robertson, Herbert (Hackney)

Grant, Corrie

Macartney, Rt. Hn. W. G. Ellison

Robson, William Snowdon

Gray, Ernest (West Ham)

Macdona, John Cumming

Rolleston, Sir John F. L.

Green, Walford D (Wednesbury)

MacIver, David (Liverpool)

Ropner, Colonel Robert

Greville, Hon. Ronald

Macnamara, Dr. Thomas J.

Round, James

Grey, Sir Edward (Berwick)

M'Arthur, Chas. (Liverpool)

Royds, Clement Molyneux.

Guest, Hon. Ivor Churchill

M'Calmont, Col. H. L. B. (Cambs

Russell, T. W.

Rutherford, John

Thomas, David A. (Merthyr)

Whitley, J. H. (Halifax)

Sackville, Col. S. G. Stopford.

Thomson, F. W. (York, W. R.)

Whitmore, Charles Algernon

Samuel, Harry S. (Limehouse)

Thornton, Percy M.

Whittaker, Thomas Palmer

Sassoon, Sir Edward Albert

Tomkinson, James

Williams, Osmond (Merioneth)

Scott, Sir S. (Marylebone, W.)

Tomlinson, Wm. Edw. Murray

Williams, Rt Hn J Powell-(Birm.

Seely, Charles Hilton(Lincoln)

Trevelyan, Charles Philips

Wills, Sir Frederick

Sharpe, William Edward T.

Tritton, Charles Ernest

Wilson, A. Stanley (York, E. R.

Shaw-Stewart, M. H. (Renfrew)

Tufnell, Lieut.-Col. Edward

Wilson, Chas. Henry (Hull, W.)

Simeon, Sir Barrington

Valentia, Viscount

Wilson, Henry J. (York, W. R.)

Smith, Abel H. (Hertford, East)

Vincent, Col. Sir C. E H (Sheffield

Wilson, John (Falkirk)

Smith, James Parker (Lanarks.)

Wallace, Robert

Wilson, John (Glasgow)

Smith, Hn. W. F. D. (Strand)

Walton, John Lawson) Leeds, S.)

Wilson, J. W.(Worcestersh, N.)

Soames, Arthur Wellesley

Wanklyn, James Leslie

Wilson-Todd, Wm. H. (Yorks.)

Soares, Ernest J.

Warde, Colonel C. E.

Wodehouse, Rt. Hon. E. R. (Bath

Stanley, Edward Jas. (Somerset)

Warr, Augustus Frederick

Woodhouse, Sir J. T. Huddersf'd

Stanley, Lord (Lancs.)

Wason, John C. (Orkney)

Wortley, Rt. Hn. C. B. Stuart-

Stirling-Maxwell, Sir John M.

Welby, Lt.-Col. A. C. E. (Taunton

Wyndham, Rt. Hon. George

Stone, Sir Benjamin

Welby, Sir Charles G. E. (Notts.)

Younger, William

Talbot, Rt. Hn. J. G. (Oxf'd Univ.

Wentworth, Bruce C. Vernon-

Taylor, Theodore Cooke

White, Luke (York, E. R.)

TELLERS FOR THE AYES—Sir

Tennant, Harold John

Whiteley, George (York, W.R.)

William Walrond and Mr. Anstruther.

Thomas, Abel (Carmarthen, E.)

Whiteley, H. (Ashton-un.-Lyne

NOES.

Abraham, William (Cork, N. E.)

Griffith, Ellis J.

O'Donnell, T. (Kerry, W.)

Allen, Chas. P. (Glouc., Stroud)

Hammond, John

O'Dowd, John

Ambrose, Robert

Hayden, John Patrick

O'Kelly, Conor (Mayo, N.)

Barry. E. (Cork, S.)

Jordan, Jeremiah

O'Kelly, James (Roscommon, N.

Blake, Edward

Joyce, Michael

O'Malley, William

Boland, John

Leamy, Edmund

O'Mara, James

Boyle, James

Lundon, W.

O'Shaughnessy, P. J.

Burke, E. Haviland-

MacNeil, John Jordan Swift

Power, Patrick Joseph

Campbell, John (Armagh, S.)

M'Cann, James

Reddy, M.

Carew, James Laurence

M'Dermott, Patrick

Redmond, John E. (Waterford)

Condon, Thomas Joseph

M'Fadden, Edward

Redmond, William (Clare)

Crean, Eugene

M'Govern, T.

Reid, Sir R. Threshie (Dumfries)

Cullinan, J.

Mooney, John J.

Robertson, Edmund (Dundee)

Daly, James

Murnaghan, George

Sheehan, Daniel Daniel

Davies, Alfred (Carmarthen)

Murphy, John

Sinclair, Capt John (Forfarshire

Delany, William

Nannetti, Joseph P.

Sullivan, Donal

Dillon, John

Nolan, Joseph (Louth, South)

Thompson, Dr E C (Monagh'n, N

Doogan, P. C.

O'Brien, James F. X. (Cork)

Tully, Jasper

Duffy, William J.

O'Brien, Kendal (Tipperary, Mid

Ure, Alexander

Farrell, James Patrick

O'Brien, Patrick (Kilkenny)

White, Patrick (Meath, North)

Ffrench, Peter

O'Brien, P. J. (Tipperary, N.)

Young, Samuel (Cavan, East)

Field, William

O'Connor, James (Wicklow, W.)

Flynn, James Christopher

O'Connor, T. P. (Liverpool)

TELLERS FOR THE NOES—

Fuller, J. M. F.

O'Doherty, William

Sir Thomas Esmonde and Captain Donelan.

Gilhooly, James

O'Donnell, John (Mayo, S.)

Clause 5:—

Amendment proposed—

"In page 3, line 11, after the word 'from' to insert the words, 'the eleventh day of June, nineteen hundred and one, as regards the duty on glucose and as regards the other duties under this section as from.' "—( Mr. Chancellor of the Exchequer. )

Question proposed, "That those words be there inserted."

said that he had put down an Amendment to make the Excise duty on glucose chargeable from the date of the introduction of the Budget—that was, it should be treated exactly in the same way as the duties on sugar and coal. He could not understand why the Excise duty should have been left open as it had been for so long a time, with the result that there had been wholesale manufacturing going on by the makers of glucose, and the Chancellor of the Exchequer had been deprived of a large amount revenue. He believed it was quite contrary to the custom hitherto prevailing that the Excise should not go on simultaneously with the Customs duty. It was a dangerous precedent, because the result was perfectly obvious. It was an easy way of making money for these gentlemen to have a licence to carry on an industry for about three months, knowing they would be free from any duty to a certain date. The Chancellor of the Exchequer had pointed out the difficulties surrounding the imposition of new duties, because the merchants and traders generally anticipated what the Chancellor of the Exchequer was going to do. Such private speculations, could never be stopped, but he thought he was entitled to comment on the action of the Chancellor of the Exchequer. The only charitable conclusion he could come to was that the right hon. Gentleman's advisers held the view that the major part of this article was imported from abroad. He believed that glucose to the value of £2,000,000 was imported, chiefly from the United States and Germany, but that was no reason why the manufacturers of this country should carry on an industry at the expense of the Exchequer. He did not know whether he would be in order in moving his Amendment as an Amendment to that of the Chancellor of the Exchequer.

* : The hon. Member's Amendment is not in order, because it is not covered by the resolution adopted by the House. The resolution says that this tax is to come into force from the 11th day of June, 1901, but the hon. Gentleman's Amendment ante-dates that and would impose a tax on the people without its having been brought in on a resolution.

* said he had already explained to the hon. Gentleman the reason for the delay in imposing the Excise duty on glucose, and he could assure the hon. Member for Devonport that he regretted that delay quite as much as the hon. Member, and if he could have imposed it on 19th April he would have been delighted to do so. The process of levying the duty on glucose was very similar to that for levying the duty on beer. Arrangements had to be made for the erection of receivers and that necessarily took time.

Question put, and agreed to.

moved as an Amendment—"In page 3, line 15, to leave out 'or Ireland.'" This tax would not affect Ireland very much, but he moved the omission of Ireland on the same principle that he had moved his other Amendments.

Amendment proposed—

"In page 3, line 15, to leave out the words 'or Ireland.' "—( Mr. William Redmond. )

Question proposed, "That the words or Ireland' stand part of the Clause."

* said that so far as he was aware there was not a single glucose factory in Ireland, but if there were, and if Ireland were excluded, it would be necessary to impose a Customs duty on glucose coming from Ireland precisely as it was imposed on glucose coming from abroad. Surely it was not worth while making so important a change for the sake of an industry which was at present non-existent.

said the Chancellor of the Exchequer's statement only illustrated his point. It seemed to him absurd to bring in the name of Ireland when no glucose was made in Ireland. If afterwards glucose came to be made in Ireland it would be open to the Chancellor of the Exchequer to include Ireland in a future Budget, and would give an opportunity to the representatives of Ireland to object to it. It was a very slipshod way of preparing the Estimates, and he did not see why, if it did not affect Ireland, Ireland should be inserted at all. He should certainly press his Amendment.

Question put.

The Committee divided: Ayes, 311; Noes, 69. (Division List No. 298.)

AYES.

Acland-Hood, Capt. Sir Alex. F.

Archdale, Edw. Mervyn

Austin, Sir John

Agnew, Sir Andrew Noel

Arkwright, John Stanhope

Bagot, Capt. Josceline FitzRoy

Allan, William (Gateshead)

Arnold-Forster, Hugh O.

Bailey, James (Walworth)

Allen, C. P. (Glouc., Stroud)

Arrol, Sir William

Bain, Col. James Robert

Allsopp, Hon. George

Atkinson, Rt. Hon. John

Baird, John George Alexander

Balcarres, Lord

Ferguson, R. C. Munro (Leith)

Lambton, Hon. Frederick W.

Baldwin, Alfred

Fergusson, Rt Hn Sir J. (Manc'r)

Laurie, Lt.-General

Balfour, Rt. Hon. A. J. (Manch'r

Fielden, Edward Brocklehurst

Lawrence, W. F. (Liverpool)

Balfour, Capt. C. B. (Hornsey)

Finch, George H.

Lawson, John Grant

Balfour, Rt. Hon. G. W. (Leeds)

Finlay, Sir Robt. Bannatyne

Layland-Barratt, Francis

Banbury, Frederick George

Fisher, William Hayes

Lee, Arthur H, (Hants., Fareh'm

Bartley, George C. T.

Fison, Frederick William

Leese, Sir Joseph F (Accrington)

Bathurst, Hon. Allen Benjamin

Fitzroy, Hon. Edw. Algernon

Legge, Col. Hon. Heneage

Beach, Rt Hn. Sir M. H. (Bristol)

Flannery, Sir Fortescue

Leng, Sir John

Beaumont, Wentworth C. B.

Fletcher, Sir Henry

Leveson-Gower, Fred. N. S.

Bell, Richard

Foster, Sir Walter (Derby Co.

Lewis, John Herbert

Bhownaggree, Sir M. M.

Fuller, J. M. F.

Lockwood, Lt.-Col. A. R.

Bignold, Arthur

Galloway, William Johnson

Loder, Gerald Walter Erskine

Bigwood, James

Goddard, Daniel Ford

Long, Col. Charles W (Evesham

Blundell, Col. Henry

Godson, Sir Augustus Frederick

Long, Rt. Hn. Walter (Bristol, S

Bolton, Thomas Dolling

Gordon, Hn. J. E. (Elgin&Nairn

Lonsdale, John Brownlee

Boscawen, Arthur Griffith-

Gore, Hn G. R. COrmsby-(Salop

Lowther, C. (Cumb., Eskdale)

Bowles, Capt. H. F. (Middle'x)

Gorst, Rt. Hon. Sir John E.

Loyd, Archie Kirkman

Bowles, T. G. (King's Lynn)

Goulding, Edward Alfred

Lucas, Col. Francis (Lowestoft)

Brassey, Albert

Grant, Corrie

Lucas, Reginald J. (Portsmouth

Broadhurst, Henry

Gray, Ernest (West Ham)

Macartney, Rt. Hn. W. G. E.

Brown, Alex. H. (Shropshire)

Green, Walford D (Wednesb'ry

Macdona, John Cumming

Brunner, Sir John Tomlinson

Greene, Hy. D. (Shrewsbury)

MacIver, David (Liverpool)

Brymer, William Ernest

Greene, W. Raymond-(Cambs.)

M'Arthur, Chas. (Liverpool)

Burns, John

Greville, Hon. Ronald

M'Iver, Sir Lewis (Edinb., W.)

Burt, Thomas

Griffith, Ellis J.

M'Laren, Chas. Benjamin.

Butcher, John George

Guest, Hon. Ivor Churchill

Majendie, James A. H.

Buxton, Sydney Charles

Gunter, Sir Robert

Malcolm, Ian

Caldwell, James

Guthrie, Walter Murray

Mansfield, Horace Rendall

Carson, Rt. Hon. Sir Edw. H.

Hain, Edward

Massey-Mainwaring, Hn. W. F

Cavendish, R. F. (N. Lancs.)

Haldane, Richard Burdon

Maxwell, WJH (Dumfriesshire

Cavendish, VCW. (Derbyshire)

Hall, Edward Marshall

Meysey-Thompson, Sir H. M.

Cecil, Evelyn (Aston Manor)

Hamilton, Rt Hn. Lord G (Mid'x

Middlemore, John Throgmort'n.

Cecil, Lord Hugh (Greenwich)

Hamilton, Marq. Of (L'nd'nd'rry

Mitchell, William

Chamberlain, Rt Hn. J. (Birm.)

Hanbury, Rt. Hn. Robt. Wm.

Molesworth, Sir Lewis

Chamberlain, J. Austen (W'rc'r

Harcourt, Rt. Hon. Sir Wm.

Montagu, G. (Huntingdon)

Channing, Francis Allston

Harmsworth, R. Leicester

Moon, Edward Robert Pacy

Churchill, Winston Spencer

Haslett, Sir James Horner

Moore, William (Antrim, N.)

Clare, Octavius Leigh

Hay, Hon. Claude George

Morgan, D. J. (Walthamstow)

Cochrane, Hon. Thos. H. A. E.

Hayne, Rt. Hon. Chas. Seale-

Morgan, Hon. F. (Monm'thsh.

Coddington, Sir William

Hayter, Rt. Hon. Sir A. D.

Morley, Rt. Hn. J. (Montrose

Cohen, Benjamin Louis

Helder, Augustus

Morrell, George Herbert

Collings, Rt. Hon. Jesse

Henderson, Alexander

Morrison, James Archibald

Colston, Chas. Edw. H. Athole

Hermon. Hodge, Robt. Trotter

Morton, Arthur H. A. (Deptf'rd

Compton, Lord Alwyne

Hoare, Edw. B. (Hampstead)

Morton, Edw. J. C. (Devonport).

Corbett, A.Cameron (Glasgow)

Hoare, Sir Samuel (Norwich)

Mount, William Arthur

Cox, Irwin Edward Bainbridge

Hogg, Lindsay

Murray, Rt. Hn. A. G. (Bute)

Cranborne, Viscount

Holland, William Henry

Murray, Charles J. (Coventry).

Cripps, Charles Alfred

Hope, J. F. (Sheffi'ld, Brightside

Myers, William Henry

Crombie, John William

Horniman, Frederick John

Newdigate, Francis Alex.

Cross, Alexander (Glasgow)

Houldsworth, Sir Wm. Henry

Newnes, Sir George

Crossley, Sir Savile

Hoult, Joseph

Norman, Henry

Dalkeith, Earl of

Howard, John (Kent, Faversh.

Nussey, Thomas Willans

Dalrymple, Sir Charles

Howard, J. (Midd., Tottenham

Palmer, Walter (Salisbury)

Davies, Alfred (Carmarthen)

Hozier, Hon. Jas. Henry Cecil

Parkes, Ebenezer

Davies, Sir Horatio D (Chatham

Hudson, George Bickersteth

Partington, Oswald

Dewar, John A. (Inverness-sh.)

Hutton, Alfred E. (Morley)

Pease, J. A. (Saffron Walden)

Dickson-Poynder, Sir J. P.

Hutton, John (Yorks., N. R.)

Peel, Hn. Wm. Robert W.

Dilke, Rt. Hon. Sir Charles

Jacoby, James Alfred

Penn, John

Dimsdale, Sir Joseph Cockfield

Jebb, Sir Richard Claverhouse

Pierpoint, Robert

Dixon-Hartland, Sir F. Dixon

Jessel, Capt. Herbert Merton

Platt-Higgins, Frederick

Dorington, Sir John Edward

Johnston, William (Belfast)

Plummer, Walter R.

Douglas, Rt. Hn. A. Akers.

Johnstone, Heywood (Sussex)

Powell, Sir Francis Sharp

Douglas, Chas. M. (Lanark)

Joicey, Sir James

Pretyman, Ernest George

Duncan, J. Hastings

Jones, David Brynmor (Swans'a

Pryce-Jones, Lt.-Col. Edward.

Dunn, Sir William

Jones, William (Carnarvonsh.)

Purvis, Robert

Durning-Lawrence, Sir Edwin

Kearley, Hudson E.

Pym, C. Guy

Dyke, Rt. Hn. Sir William Hart

Kemp, George

Quilter, Sir Cuthbert

Egerton, Hon. A. de Tatton

Kennaway, Rt. Hon. Sir John H.

Rankin, Sir James

Elliot, Hon. A. Ralph Douglas

Kenyon, Hn. Geo. T. (Denbigh)

Rasch, Major Frederic Carne

Emmott, Alfred

Kenyon-Slaney, Col. W. (Salop

Ratcliff, R. F.

Evans, Samuel T. (Glamorgan

Keswick, William

Rea, Russell

Fardell, Sir T. George

Kimber, Henry

Reid, James (Greenock)

Fellowes, Hn. Ailwyn Edward

Knowles, Lees

Reid, Sir R. (Dumfries)

Fenwick, Charles

Lambert, George

Rentoul, James Alexander

Richards, Henry Charles

Stanley, Edward Jas. (Somerset

White, Luke (York, E. R.)

Ridley, Hn. M. W. (Stalybridge

Stanley, Lord (Lancs.)

Whiteley, George (York, W. R.)

Ridley, S. F. (Bethnal Green)

Stirling-Maxwell, Sir John M.

Whiteley, H. (Ashton-u.-Lyne)

Ritchie, Rt. Hn. Charles T.

Stone, Sir Benjamin

Whitley, J. H. (Halifax)

Roberts, John H. (Denbighs.)

Strachey, Edward

Whittaker, Thomas Palmer

Robertson, Herbert (Hackney)

Taylor, Theodore Cooke

Williams, Colonel R. (Dorset)

Rolleston, Sir John F. L.

Tennant, Harold John

Williams, Osmond (Merioneth)

Ropner, Colonel Robert

Thomas, David A. (Merthyr)

Williams, Rt Hn J Powell-(Birm

Round, James

Thomson, F. W. (York, W. R.

Wills, Sir Frederick

Royds, Clement Molyneux

Thornton, Percy M.

Wilson, A. Stanley (York, E. R.)

Russell, T. W.

Tomkinson, James

Wilson, Chas. Henry (Hull, W.)

Rutherford, John

Trevelyan, Charles Philips

Wilson, John (Falkirk)

Samuel, Harry S. (Limehouse)

Tritton, Charles Ernest

Wilson, John (Glasgow)

Samuel, S. M. (Whitechapel)

Tufnell, Lieut.-Col. Edward

Wilson, J. W. (Worcestersh., N.

Scott, Sir S. (Marylebone, W.)

Valentia, Viscount

Wilson-Todd, Wm. H. (Yorks.)

Seely, Charles Hilton (Lincoln)

Vincent, Col Sir CEH (Sheffield)

Wodehouse, Rt. Hn. E. R. (Bath

Sharpe, William Edward T.

Wallace, Robert

Woodhouse, Sir JT (Huddersf'd

Shaw-Stewart, M. H. (Renfrew)

Walton, John Lawson (Leeds, S.

Wortley, Rt. Hn. C. B. Stuart-

Shipman, Dr. John G.

Wanklyn, James Leslie

Wylie, Alexander

Simeon, Sir Barrington

Warr, Augustus Frederick

Wyndham, Rt. Hon. George

Smith, Abel H. (Hertford, East)

Wason, John C. (Orkney)

Younger, William

Smith, Jas. Parker (Lanarks.)

Weir, James Galloway

Smith, Hon. W. F. D. (Strand)

Welby, Lt.-Col. ACE. (Taunton

TELLERS FOR THE AYES—

Soames, Arthur Wellesley

Welby, Sir Chas. G. E. (Notts)

Sir William Walrond and Mr. Anstruhter.

Soares, Ernest J.

Wentworth, Bruce C. Vernon-

NOES.

Abraham, Wm. (Cork, N. E.)

Harwood, George

O'Donnell, John (Mayo, S.)

Ambrose, Robert

Hayden, John Patrick

O'Donnell, T. (Kerry, W.)

Barry, E. (Cork, S.)

Jordan, Jeremiah

O'Dowd, John

Blake, Edward

Joyce, Michael

O'Kelly, Conor (Mayo, N.)

Boland, John

Leamy, Edmund

O'Kelly, J. (Roscommon, N.)

Boyle, James

Lundon, W.

O'Malley, William

Burke, E. Haviland-

MacNeill, John Gordon Swift

O'Mara, James

Campbell, John (Armagh, S.)

M'Cann, James

O'Shaughnessy, P. J.

Carew, James Laurence

M'Dermott, Patrick

Power, Patrick Joseph

Condon, Thomas Joseph

M'Fadden, Edward

Reddy, M.

Crean, Eugene

M'Govern, T.

Redmond, J. E. (Waterford)

Cullinan, J.

Mooney, John J.

Redmond, William (Clare)

Daly, James

Murnaghan, George

Rigg, Richard

Delany, William

Murphy, John

Robson, William Snowdon

Dillon, John

Nannetti, Joseph P.

Sheehan, Daniel Daniel

Doogan, P. C.

Nolan, Col. John P. (Galway, N.

Sullivan, Donal

Duffy, William J.

Nolan, Joseph (Louth, South)

Thompson, Dr EC (Monagh'n, N

Elibank, Master of

O'Brien, James F. X. (Cork)

Tully, Jasper

Farrell, James Patrick

O'Brien, Kendal (Tipp'r' y Mid)

Ure, Alexander

Ffrench, Peter

O'Brien, Patrick (Kilkenny)

White, Patrick (Meath, North)

Field, William

O'Brien, P. J. (Tipperary, N.)

Young, Samuel (Cavan, East)

Flynn, James Christopher

O'Connor, Jas. (Wicklow, W.)

TELLERS FOR THE NOES—Sir

Gilhooly, James

O'Connor, T. P. (Liverpool)

Thomas Esmonde and Captain Donelan.

Hammond, John

O'Doherty, William

Amendment proposed—

"In page 3, line 15, to leave out the words 'the cwt. £0 1s. 8d.' and insert the words—

instead thereof."—( Mr. Chancellor of the Exchequer. )

Question proposed, "That the words 'the cwt. £0 1s. 8d.' stand part of the Clause."

said that he had on every occasion possible called the Chancellor of the Exchequer's attention to the mistake which he thought the right hon. Gentleman was making in placing the duty upon glucose lower than that upon sugar. The right hon. Gentleman first of all appeared to think that the sweetening quality of glucose was only 40 per cent.; since then he had discovered that it was larger, and he had slightly increased the duty; but the right hon. Gentleman had not seen what the danger was of differentiating the duties between glucose and sugar. Such a thing would offer the greatest inducements to people to use it in fruit preservation, and it would displace sugar and consequently displace a wholesome food. They had already become ac- quainted with the evils of glucose through its introduction into beer. In the case of beer, glucose when used in its liquid form was of the same specific gravity as sugar, and there was nothing to prevent the brewer using as much of this undesirable commodity as he pleased. Glucose was attractive to the brewer, not for its sweetening properties, but as a preservative, because it prevented fermentation, and the manufacturers of jam would use it in the same way. It had been attractive to the brewer in the past because it was cheaper than sugar. Now the Chancellor of the Exchequer proposed to make it more attractive than ever, because he proposed to put a lower duty upon it than upon sugar. The same argument for its use applied to all other manufacturers as well as brewers, and the result would be that everything which we ate or drank would be crammed full of glucose. He thought the Chancellor of the Exchequer should try and equalise these duties. He took a great deal of interest in this question for the reason that he had taken a somewhat active part in preventing the adulteration of food products, and he did not think it was right, after all the work that had been done in this House in that respect, that the Chancellor of the Exchequer should come down and offer inducements of this kind to the manufacturers to use so undesirable a commodity, to the displacement of a valuable food product.

* : The duty proposed in the clause is only an Excise duty, and I do not suppose the hon. Gentleman would suggest for a moment that the Excise duty should be higher than the Customs duty on the same article. The Board of Customs had very carefully examined the question with a view to ascertaining what would be a fair equivalent to the duty on sugar, having regard to the sugar value of glucose. I do not want to go into the technical question, but while glucose has a fairly high value as a brewing material, it has a comparatively low value as sugar, because it competes only with sugar of a very low type, and displaces genuine sugar only of the commoner sort, I can assure the hon. Member that this matter will be watched very carefully, and if there is any reason to believe that through some change in manufacturing processes glucose or invert sugar is being largely used to the disadvantage of sugar a remedy for that will be at once considered. As the trade now stands I believe the two articles are fairly treated.

* said he supported the contention of the hon. Member for Devonport, but he assured the right hon. Gentleman that if he saw his way to equalise the import duty and the excise duty upon glucose he should support that course.

said that he had been informed that in the manufacture of confectionery glucose was used very largely to the displacement of sugar of the finest quality. In the manufacture of jams, for instance, the finest quality of sugar was used, and was being displaced by glucose.

said that the only difference of opinion was that the right hon. Gentleman said the glucose used was not in competition with any sugar, except that of the lowest class. But if that should not turn out to be the case he understood the right hon Gentleman to say that he would endeavour to equalise the duties.

said he supported the hon. Member for Devonport in his contention. He had formed one of a deputation which had waited upon the right hon. Gentleman upon this matter, and had pointed out how, from an agricultural point of view, glucose unfairly affected sugar. On that occasion he had understood the right hon. Gentleman to say that he would do away with any unfairness. He now understood the right hon. Gentleman to say that there was no unfairness, but surely there would be no harm in the right hon. Gentleman making a promise to level up the duty on glucose, if that unfairness and disparity was proved to exist.

expressed his amazement at the fact that throughout the course of the debate no voice had been raised in favour of pure beer. He had listened to this, and to other debates raised by the hon. Member for Devonport, who he thought was one of the very few men that understood the considerations raised by this sugar tax. The hon. Gentleman had made out an unusually strong case, and had succeeded in inducing the Chancellor of the Exchequer to alter the original proposals of the Bill; thereby showing at all events, that the Customs had not informed the right hon. Gentleman as to the real sugar value of glucose; and that after the first speech of the hon. Gentleman the Customs experts were convinced that they were entirely in the wrong. None of them had understood the difference between solid and liquid glucose, and they had suggested an insufficient tax for that substance. The right hon. Gentleman had said that he thought he had taken fairly into consideration the sugar value of glucose, but the sugar value of that commodity was not to be judged by its sweetening capacity. Glucose was useful as an adulterant, or a substitute for sugar under certain circumstances, and the only way to find the sugar value was to say how much sugar was displaced by glucose in certain manufactures. He understood that in some manufactures the whole of the sugar which was formerly used had been displaced, and if that was true the sugar value of one ton of glucose was equal to that of one ton of sugar. The contention of the hon. Member for Devonport was that the Chancellor of the Exchequer placed a premium upon the use of an inferior article in manufacture, and thereby encouraged adulteration, and that seemed clear to those who were not experts. The Government should not encourage adulteration by putting a heavier duty upon the better article.

* : After the original proposals were put before the Committee, other investigations were made to discover how far glucose was in competition with sugar, and as a result of those investigations a further Is. 9d. was put upon glucose. Hon. Members are not satisfied with that; they say it competes with the better class of sugar, and should bear a higher tax still. All I can say is that after the best investigations on the part of the Government, aided by scientific experts, I believe that the allegations of hon. Members opposite that glucose will displace sugar in manufacture are unfounded. But these things can only be tested by experience, and, if the contention of hon. Members proves to be true, of course an alteration will have to be made in the respective taxation of sugar and glucose. I must ask the Committee to have a little confidence in me. I have no feeling in the matter, and am only anxious to make as much revenue as possible.

* said he was glad to be able to express his perfect confidence in the Chancellor of the Exchequer in this matter, and he believed that if scientific progress changed manufactures to the detriment of sugar the right hon. Gentleman would increase the duty on glucose until he had equalised the tax between glucose and sugar. But it might be that this debate should one day be looked back upon as historic; and as the initiation of a system of bounties. It was from this very system of negotiation and settlement as to the sugar value with regard to beet that the enormous bounties arose which were given to beet sugar by Continental countries. The Government experts said that from so much beet could so much sugar be made; the manufacturers said it was not possible to obtain so much; then by the process of higgling a compromise was arrived at, and the duty on the beet was fixed. The sugar manufacturers then set their wits to work to get more sugar out of it, and advised the farmers what kind of beet to grow, what land to grow it on, and what manure to use. Then when it came into the refineries trained chemists were set to work upon it, with the result that they increased the yield enormously. A similar thing would arise out of this discussion. From this moment the manufacturers of glucose would endeavour to make it of a higher sugar value, and it would require the constant vigilance of those representing the Chancellor of the Exchequer to insure fairness between these two substances.

Question put, and negatived.

Question put, "That those words be there inserted."

The Committee divided:—Ayes, 207; Noes, 131. (Division List No. 299.)

AYES.

Acland-Hood, Capt. Sir A. F.

Galloway, William Johnson

Malcolm, Ian

Allsopp, Hon. George

Godson, Sir Augustus Frederick

Massey-Mainwaring, Hn. W. F.

Arkwright, John Stanhope.

Gordon, Hn. J. E. (Elgin & Nairn

Maxwell, Rt Hn Sir H. E. (Wigt'n

Arnold-Forster, Hugh O.

Gordon, J. Londonderry, S.)

Maxwell, W. J. H (Dumfriesshire

Arrol, Sir William

Gorst, Rt. Hon. Sir John Eldon

Mildmay, Francis Bingham

Atkinson, Rt. Hon. John

Gray, Ernest (West Ham)

Mitchell, William

Austin, Sir John

Green, Walford D. (Wednesbury

Molesworth, Sir Lewis

Bagot, Capt. Josceline Fitz Roy

Greene, Henry D. (Shrewsbury)

Montagu, G. (Huntingdon)

Bailey, James (Walworth)

Greene, W. Raymond-(Cambs.)

Moore, William (Antrim, N.)

Bain, Colonel James Robert

Greville, Hon. Ronald

Morgan, David J (Walthamstow

Balcarres, Lord

Guest, Hon. Ivor Churchill

Morgan, Hn. Fred. (Monm'thsh.

Baldwin, Alfred

Guthrie, Walter Murray

Morrell, George Herbert

Balfour, Rt. Hon. A. J. (Manch'r

Hain, Edward

Morrison, James Archibald

Balfour, Capt. C. B. (Hornsey)

Hamilton, Rt Hn Lord G (Midd'x

Morton, A. H. A. (Deptford)

Balfour, Rt. Hn Gerald W. (Leeds

Hamilton, Marq of (L'nd'nderry

Mount, William Arthur

Balfour, Maj K. R. (Christchurch

Hanbury, Rt. Hon. Robert Wm.

Murray, Rt. Hn. A. G. (Bute)

Bartley, George C. T.

Haslett, Sir James Horner

Murray, Charles J. (Coventry)

Bathurst, Hon. Allen Benjamin

Hay, Hon. Claude George

Myers, William Henry

Beach, Rt. Hn. Sir M. H. (Bristol)

Helder, Augustus

Newdigate, Francis Alexander

Bhownaggree, Sir M. M.

Hermon-Hodge, Robert Trotter

O'Neill, Hon. Robert Torrens

Bignold, Arthur

Hickman, Sir Alfred

Palmer, Walter (Salisbury)

Bigwood, James

Hoare, Edw. Brodie (Hampstead

Parkes, Ebenezer

Blundell, Colonel Henry

Hoare, Sir Samuel (Norwich)

Peel, Hn. Wm. Robert Wellesley

Boscawen, Arthur Griffith-

Hogg, Lindsay

Platt-Higgins, Frederick

Bowles, Capt. H. F. (Middlesex)

Hope, J. F. (Sheffield, Brightside

Plummer, Walter R.

Bowles, T. Gibson (King's Lynn)

Hornby, Sir William Henry

Powell, Sir Francis Sharp

Brown, Alexander H. (Shropsh.)

Houldsworth, Sir Wm. Henry

Pretyman, Ernest George

Brymer, William Ernest

Hoult, Joseph

Price, Robert John

Burdett-Coutts, W.

Howard, John (Kent, Faversh.

Pryce-Jones, Lt.-Col. Edward

Butcher, John George

Howard, J. (Midd., Tottenham

Purvis, Robert

Carson, Rt. Hon. Sir Edw. H.

Hudson, George Bickersteth)

Pym, C. Guy

Cavendish, R. F. (N. Lancs.)

Hutton, John (Yorks, N. R.)

Rankin, Sir James

Cavendish, V. C. W. (Derbyshire

Jackson, Rt. Hon. Wm. Lawies

Rasch, Major Frederic Carn

Cecil, Evelyn (Aston Manor)

Jebb, Richard Claverhouse

Ratcliff, R. F.

Cecil, Lord Hugh (Greenwich)

Johnston, William (Belfast)

Reid, James (Greenock)

Chamberlain, J. Austen(Worc'r

Kemp, George

Rentoul, James Alexander

Clare, Octavius Leigh

Kennaway, Rt. Hon. Sir John H.

Richards, Henry Charles

Cochrane, Hon. Thos. H. A. E.

Kenyon, Hn. Geo. T. (Denbigh)

Ridley, Hon. M. W. (Stalybridge)

Cohen, Benjamin Louis

Kenyon, James (Lancs., Bury)

Ritchie, Rt. Hn. Chas. Thomson

Collings, Rt. Hon. Jesse

Kenyon-Slaney, Col. W. (Salop.)

Robertson, Herbert (Hackney)

Colston, Chas. Edw. H. Athole

Keswick, William

Rolleston, Sir John F. L.

Compton, Lord Alwyne

Kimber, Henry

Ropner, Colonel Robert

Corbett, A. Cameron (Glasgow)

King, Sir Henry Seymour

Round, James

Cox, Irwin Edward Bainbridge

Knowles, Lees

Royds, Clement Molyneux

Cranborne, Viscount

Lambton, Hon. Frederick W.

Rutherford, John

Cripps, Charles Alfred

Laurie, Lieut.-General

Samuel, Harry S. (Limehouse)

Crombie, John William

Lawrence, Wm. F. (Liverpool)

Scott, Sir S. (Marylebone, W.)

Cross, Alexander (Glasgow)

Lawson, John Grant

Sharpe, William Edward T.

Crossley, Sir Savile

Lee, Arthur H. (Hants, Fareham

Smith, Abel H.(Hertford, East)

Dalkeith, Earl of

Legge, Col. Hn. Heneage

Smith, James Parker (Lanarks.)

Dalrymple, Sir Charles

Leveson-Gower, Frederick N. S.

Smith, Hon. W. F. D.(Strand)

Davies, Sir Horatio D. (Chatham

Loder, Gerald Walter Erskine

Stanley, Edward Jas. (Somerset

Dickson-Poynder, Sir John P.

Long, Rt Hn.Walter (Bristol, S.)

Stanley, Lord (Lancs.)

Dimsdale, Sir Joseph Cockfield

Lonsdale, John Brownlee

Stone, Sir Benjamin

Dorington, Sir John Edward

Lowther, C. (Cumb., Eskdale)

Thornton, Percy M.

Douglas, Rt. Hon. A. Akers-

Loyd, Archie Kirkman

Tufnell, Lieut.-Col. Edward

Durning-Lawrence, Sir Edwin

Lucas. Col. Francis (Lowestoft)

Valentia, Viscount

Dyke, Rt. Hn. Sir William Hart

Lucas, Reginald J. (Portsmouth

Vincent, Sir Edgar (Exeter)

Elliot, Hon. A. Ralph Douglas

Lyttelton, Hon. Alfred

Wanklyn, James Leslie

Fardell, Sir T. George

Macartney, Rt. Hn. W. G. Ellison

Warr, Augustus Frederick

Fellowes, Hon. Ailwyn Edward

Macdona, John Cumming

Wason, John Cathcart (Orkney)

Fielden, Edward Brocklehurst

MacIver, David (Liverpool)

Welby, Sir Charles G. E. (Notts.)

Finlay, Sir Robert Bannatyne

M'Arthur, Charles (Liverpool)

Wentworth, Bruce C. Vernon-

Fisher, William Hayes

M'Calmont, Col. H. L. B. (Cambs

Williams, Colonel R. (Dorset)

Fison, Frederick William

M'Iver, Sir Lewis (Edinburgh W

Williams, Rt Hn J Powell-(Birm.

Fitzroy, Hon. Edward Algernon

Majendie, James A. H.

Wills, Sir Frederick

Wilson, A. Stanley (York, E. R.)

Wodehouse, Rt. Hn. E. R. (Bath)

Wyndham, Rt, Hon. George

Wilson, John (Falkirk)

Wolff, Gustav Wilhelm

TELLERS FOR THE AYES—Sir

Wilson, John (Glasgow)

Wortley, Rt. Hn. C. B. Stuart-

william Walrond and Mr. Anstruther.

Wilson, J. W. (Worcestersh.N.)

Wylie, Alexander

NOES.

Abraham, Wm. (Cork, N. E.)

Hammond, John

O'Malley, William

Allan, William (Gateshead)

Harmsworth, R. Leicester

O'Mara, James

Allen, Charles P. (Glouc., Stroud

Hayden, John Patrick

O'Shaughnessy, P. J.

Ambrose, Robert

Hayne, Rt. Hon. Charles Seale-

Partington, Oswald

Barry, E. (Cork, S.)

Helme, Norval Watson

Pease, J. A. (Saffron Walden)

Bell, Richard

Holland, William Henry

Power, Patrick Joseph

Blake, Edward

Horniman, Frederick John

Quilter, Sir Cuthbert

Boland, John

Jacoby, James Alfred

Rea, Russell

Bolton, Thomas Dolling

Jones, David Brynmor (Sw'nsea

Reddy, M.

Boyle, James

Jones, William (Carnarvonshire

Redmond, John E. (Waterford)

Broadhurst, Henry

Jordan, Jeremiah

Redmond, William (Clare)

Brunner, John Tomlinson

Joyce, Michael

Reed, Sir Edw. James (Cardiff)

Burke, E. Haviland-

Lambert, George

Rigg, Richard

Burns, John

Leamy, Edmund

Roberts, John Bryn (Eifion)

Burt, Thomas

Leng, Sir John

Roberts, John H. (Denbighs)

Buxton, Sydney Charles

Lewis, John Herbert

Robertson, Edmund (Dundee)

Caldwell, James

Lough, Thomas

Samuel, S. M. (Whitechapel)

Campbell, John (Armagh, S.)

Lundon, W.

Shaw, Charles Edw. (Stafford)

Carew, James Laurence

MacNeill, John Gordon Swift

Sheehan, Daniel Daniel

Channing, Francis Allston

M'Dermott, Patrick

Shipman, Dr. John G.

Condon, Thomas Joseph

M'Fadden, Edward

Sinclair, Capt John (Forfarshire

Crean, Eugene

M'Govern, T.

Soames, Arthur Wellesley

Cullinan, J.

M'Kenna, Reginald

Soares, Ernest J.

Daly, James

M'Laren, Charles Benjamin

Spencer, Rt. Hn. C. R (Northants

Davies, Alfred (Carmarthen)

Mansfield, Horace Rendall

Sullivan, Donal

Delany, William

Mooney, John J.

Taylor, Theodore Cooke

Dewar, John A. (Inverness-sh.

Morton, Edw. J. C. (Devonport)

Thomas, David Alfred (Merthyr

Dilke, Rt. Hon. Sir Charles

Murnaghan, George

Thompson, Dr EC (Monagh'n, N

Dillon, John

Murphy, John

Trevelyan, Charles Philips

Donelan, Captain A.

Nannetti, Joseph P.

Tully, Jasper

Doogan, P. C.

Newnes, Sir George

Wallace, Robert

Duffy, William J.

Nolan, Col. John P. (Galway, N.

Weir, James Galloway

Duncan, J. Hastings

Nolan, Joseph (Louth, South)

White, Luke (York, E. R.)

Dunn, Sir William

Norman, Henry

White, Patrick (Meath, North)

Emmott, Alfred

O'Brien, James F. X. (Cork)

Whiteley, George (York, W. R.)

Esmonde, Sir Thomas

O'Brien, Kendal (Tipperary Mid

Whitley, J. H. (Halifax)

Farrell, James Patrick

O'Brien, Patrick (Kilkenny)

Whittaker, Thomas Palmer

Fenwick, Charles

O'Brien, P. J. (Tipperary, N.)

Williams, Osmond (Merioneth)

Ffrench, Peter

O'Connor, James (Wicklow, W.)

Wilson, Henry J. (York, W.R.)

Field, William

O'Connor, T. P. (Liverpool)

Woodhouse, Sir JT (Huddersf'ld

Flynn, James Christopher

O'Doherty, William

Young, Samuel (Cavan, East)

Forster, Sir Walter (Derby Co.

O'Donnell, John (Mayo, S.)

Fuller, J. M. F.

O'Donnell, T. (Kerry, W.)

TELLERS FOR THE NOES—

Gilhooly, James

O'Dowd, John

Mr. Kearly and Mr. Strachey

Goddard, Daniel Ford

O'Kelly, Conor (Mayo, N.)

Amendment proposed—

"In page 3, line 18, to leave out the words 'or Ireland.' "—( Mr. William Redmond. )

Question put, "That the words 'or Ireland' stand part of the Clause."

The Committee divided:—Ayes, 257; Noes, 64. (Division List No. 300.)

AYES.

Acland-Hood, Capt Sir Alex. F.

Bain, Col. James Robert

Bell, Richard

Allen, Chas. P. (Glouc., Stroud

Balcarres, Lord

Bhownaggree, Sir M. M.

Allsopp, Hon. George

Baldwin, Alfred

Bignold, Arthur

Arkwright, John Stanhope

Balfour, Rt. Hn. A. J. (Manch'r)

Bigwood, James

Arnold-Forster, Hugh O.

Balfour, Capt. C. B. (Hornsey

Blundell, Colonel Henry

Arrol, Sir William

Balfour, Rt Hn Gerald W (Leeds

Bolton, Thomas Dolling

Atkinson, Rt. Hon. John

Balfour, Maj. KR (Christchurch

Bond, Edward

Austin, Sir John

Bartley, George C. T.

Boscawen, Arthur Griffith-

Bagot, Capt. Josceline FitzRoy

Bathurst, Hon. Allen B.

Bowles, Capt H. F. (Middlesex)

Bailey, James (Walworth)

Beach, Rt. Hn. Sir M. H. (Bristol)

Broadhurst, Henry

Brown, Alexander H (Shropsh.)

Hayne, Rt. Hon. Charles Seale-

Mount, Wm. Arthur

Brunner, Sir John Tomlins on

Helder, Augustus

Mowbray, Sir Robert Gray C.

Brymer, William Ernest

Helme, Norval Watson

Murray Rt Hn A. Graham (Bute-

Burdett-Coutts, W.

Hermon-Hodge, Robt. Trotter

Murray, Charles J. (Coventry)

Burns, John

Hickman, Sir Alfred

Myers, William Henry

Burt Thomas

Hoare, E. Brodie (Hampstead)

Newnes Sir George

Butcher, John George

Hoare, Sir Samuel (Norwich)

O'Neill, Hon. Robert Torrens

Buxton, Sydney Charles

Hogg, Lindsay

Caldwell, James

Holland, Wm. Henry

Palmer, Walter (Salisbury)

Carson, Rt. Hon. Sir E. H.

Hope, J. F. (Sheffield, Brightside

Parkes, Ebenezer

Cavendish, R. F. (N. Lancs.)

Hornby, Sir William Henry

Partington, Oswald

Cavendish, V.C.W. (Derbysh.)

Horniman, Frederick John

Pease, J. A. (Saffron Walden)

Cecil, Evelyn (Aston Manor)

Houldsworth, Sir W. Henry

Peel, Hn Wm. Robert Wellesley

Cecil, Lord Hugh (Greenwich)

Hoult, Joseph

Pierpoint, Robert

Chamberlain, J Austen (Worc'r

Howard, J. (Kent, Faversh'm)

Platt-Higgins, Frederick

Channing, Francis Allston

Howard, J. (Midd., Tottenh'm)

Plummer, Walter R.

Clare, Octavius Leigh

Hudson, George Bickersteth

Powell, Sir Francis Sharp

Cochrane, Hon. Thos. H. A. E.

Hutton, John (Yorks., N. R.)

Pretyman, Ernest George

Cohen Benjamin Louis

Jackson Rt. Hn. Wm. Lawies

Pryce-Jones, Lt.-Col. Edw.

Collings, Rt. Hon. Jesse

Jacoby, James Alfred

Purvis, Robert

Colomb, Sir John Chas. Ready

Jebb, Sir R. Claverhouse

Colston, Chas. Edw. H. Athole

Johnston, William (Belfast)

Pym, C. Guy

Compton Lord Alwyne

Jones, David Brynm'r (Swansea

Quilter, Sir Cuthbert

Corbett, A. C (Glasgow)

Jones, William (Carnarvonsh.)

Rankin, Sir James

Cox, Irwin Edward B.

Rasch, Maj. Frederic Carne

Cranborne, Viscount

Kearley, Hudson E

Ratcliff, R. F.

Cripps, Charles Alfred

Kennaway, Rt. Hon. Sir John H.

Rea, Russell

Cross Alexander (Glasgow)

Kenyon, Hon. G. T. (Denbigh

Reid, James (Greenock)

Crossley sir Savile

Kenyon, James (Lancs., Bury)

Rentoul, James Alexander

Dalkeith, Earl of

Kenyon-Slaney, col. W (Salop)

Ridley Hon. M. W.(St'lybr'dge-

Dalrymple, Sir Charles

Keswick William

Rigg, Richard

Davies, Alfred (Carmarthen)

Kimber, Henry

Ritchie, Rt. Hn. Chas. Thomson

Davies, Sir H. D. (Carmarthen)

King, Sir Henry Seymour

Roberts, John H. (Denbighs)

Denny, Col.

Knowles, Lees

Robertson, Herbert (Hackney)

Dewar, john A (Inverness-shire

Lambert, George

Rolleston, Sir John F. L.

Dickson-Poynder, Sir John P.

Lambton, Hon. Fredk. Wm.

Ropner, Col. Robert

Dilke, Rt. Hon. Sir Charles

Laurie, Lt.-General

Round, James

Dimsdale, Sir Joseph Cockfield

Lawson, John Grant

Royds, Clement Molyneux

Dorington, Sir John Edward

Lee, A. H. (Hants, Fareham)

Samuel, Harry S. (Limehouse)

Douglas, Rt. Hon. A. Akers-

Legge, Col. Hon. Heneage

Samuel, S. M. (Whitechapel)

Duncan, J. Hastings

Leveson-Gower, Fredk. N. S.

Scott, Sir S. (Marylebone, W.)

Dunn, Sir William

Lewis, John Herbert

Sharpe, William Edward T.

Durning-Lawrence, Sir Edwin

Loder, Gerald Walter Erskine

Shaw, Chas. Edward (Stafford)

Dyke, Rt. Hon. Sir Wm. H.

Long, Rt. Hn. W. (Bristol, S.

Shipman, Dr. John G.

Elliot, Hon. A. Ralph Douglas

Lonsdale, John Brownlee

Smith, Abel H. (Hertford, East)

Emmott, Alfred

Lough, Thomas

Smith, Hon. W. F. D. (Strand)

Fardell, Sir T. George

Lowther, C. (Cumb., Eskdale)

Soares, Ernest J.

Fellowes, Hon. Ailwyn E.

Loyd, Archie Kirkman

Stanley, Edw. J. (Somerset)

Fenwick, Charles

Lucas, Col. F. (Lowestoft)

Stanley, Lord (Lanes.)

Fielden, Edward Brocklehurst

Lucas, Reginald J.(Portsm'th)

Stone, Sir Benjamin

Finlay, Sir Robert Bannatyne

Lyttelton, Hon. Alfred

Taylor Theodore Cooke

Fisher, William Hayes

Macdona, John Cumming

Thomas, David A. (Merthyr)

Fison, Frederick William

MacIver, David (Liverpool)

Thornton Percy M.

Fitzroy, Hon. Edward Algernon

Maconochie, A. W.

Trevelyan, Charles Philips

Fuller, J. M. F.

M'Arthur, Charles (Liverpool)

Tufnell, Lt. -Col. Edward

Goddard, Daniel Ford

M'Calmont, Col. HLB. (Cambs.

Godson, Sir Augustus Frederick

M'Iver, Sir Lewis (Edinb., W.)

Valentia, Viscount

Gordon, Hn. J. E (Elgin&Nairn

M'Laren, Charles Benjamin

Vincent, Sir Edgar (Exeter

Gordon, J. (Londonderry, S.)

Majendie, James A. H.

Wallace, Robert

Gorst, Rt. Hon. Sir John E.

Malcolm, Ian

Wanklyn, James Leslie

Grant, Corrie

Mansfield, Horace Rendall

Warr, Augustus Frederick

Gray, Ernest (West Ham)

Massey-Mainwaring, Hn. W. F

Wason, John C. (Orkney)

Green, W. D. (Wednesbury)

Maxwell, Rt Hn Sir HE (Wigton

Weir, James Galloway

Greene, Henry D. (Shrewsbury)

Maxwell, W J H (Dumfriesshire

Welby, Sir C. G. E. (Notts.)

Greene, W. Raymond-(Cambs.

Mildmay, Francis Bingham

Wentworth, B. C. Vernon-

Greville, Hon. Ronald

Mitchell, William

White, Luke (York, E. R.)

Guest, Hon. Ivor Churchill

Molesworth, Sir Lewis

Whiteley, G. (York, W. R.)

Guthrie, Walter Murray

Montagu, G. (Huntingdon)

Whitley, J. H. (Halifax)

Hain, Edward

Moore, William (Antrim, N.)

Whittaker, Thomas Palmer

Hamilton, Rt Hn Lord G (Midd.)

Morgan, David J. (Walthams'w

Williams, Col. R. (Dorset)

Hamilton, Marq. Of (L'nd'nd'rry

Morgan, Hn Fred. (Monm'thsh.

Williams, Osmond (Merioneth)

Hanbury, Rt. Hon. Robt. W.

Morrell, George Herbert

Williams, Rt Hn J Powell-(Birm,

Harmsworth, R. Leicester

Morrison, James Archibald

Wills, Sir Frederick

Haslett, Sir James Horner

Morton, A. H. A. (Deptford)

Wilson, John (Falkirk)

Hay, Hon. Claude George

Morton, Edw. J. C. (Devonport)

Wilson, John (Glasgow)

Wilson, J.W. (Worcestersh., N.

Woodhouse, Sir J T(Huddersf'd

TELLERS FOR THE AYES—

Wodehouse, Rt. Hn. E. R.(Bath

Wylie, Alexander

Sir William Walrond and Mr. Anstruther.

Wolff, Gustav Wilhelm

Wyndham, Rt. Hon. George

NOES.

Abraham, Wm. (Cork, N.E.)

Hammond, John,

O'Donnell, John (Mayo, S.)

Ambrose, Robert

Hayden, John Patrick

O'Donnell, T. (Kerry, W.)

Barry, E. (Cork, S.)

Jordan, Jeremiah

O'Dowd, John

Blake, Edward

Joyce, Michael

O'Kelly, Conor (Mayo, N.)

Boland, John

Leamy, Edmund

O'Malley, William

Boyle, James

Lundon, W.

O'Mara, James

Burke, E. Haviland

MacNeill, John Gordon Swift

O'Shaughnessy, P. J.

Campbell, John (Armagh, S.)

M'Dermott, Patrick

Power, Patrick Joseph

Carew, James Laurence

M'Fadden, Edward;

Reddy, M.

Condon, Thomas Joseph

M'Govern, T.

Redmond, John E. (Waterford)

Crean, Eugene

Mooney, John J.

Redmond, William (Clare)

Cullinan, J.

Murnaghan, George

Roberts, John Bryn (Eifion)

Daly, James

Murphy, John

Sheehan, Daniel Daniel

Delany, William

Nannetti, Joseph P.

Sullivan, Donal

Dillon, John

Nolan, Col. John P. (Galway, N.

Thompson, Dr EC (Monagh'n, N

Doogan, P. C.

Nolan, Joseph (Louth, S.)

Tully, Jasper

Duffy, William J.

O'Brien, James F. X. (Cork)

White, Patrick (Meath, North)

Elibank, Master of

O'Brien, Kendal (Tipper'ry Mid,

Young, Samuel (Cavan, East)

Farrell, James Patrick

O'Brien, Patrick (Kilkenny)

Ffrench, Peter

O'Brien, P. J. (Tipperary N.)

TELLERS FOR THE NOES—

Field, William

O'Connor, James (Wicklow, W.

Sir Thomas Esmonde and Captain Donelan.

Flynn, James Christopher

O'Connor, T. P. (Liverpool)

Gilhooly, James

O'Doherty, William

* who had an Amendment on the Paper to substitute "9d.'' for "1s. 3d." in Clause 5, page 3. line 19, said he did not propose to proceed with the motion as the matter had already been discussed. He asked, however, whether it was not necessary, seeing that the duty was so high, to make some difference in regard to saccharine in favour of the saccharine manufacturers in this country. In order that the Chancellor of the Exchequer might reply he formally moved the Amendment.

Amendment proposed—

"In page 3, line 19, to leave out '1s. 3d.' in order to insert ' 9d."

Question proposed, "That '1s. 3d.' stand part of the clause."

[Sir M. HICKS BEACH made a remark which did not reach the Press gallery.]

Amendment, by leave, withdrawn.

* moved to omit from line 29 the words" either from materials used or." This, he thought, would meet the objection of the hon. Member for West Islington, who had given notice of his intention to move the omission of Sub-section 2.

Amendment proposed—

"In page 3, line 29, to omit the words 'either from materials used or. '"— Mr. Chancellor of the Exchequer .)

Question proposed, "That the words proposed to be left out stand part of the Clause."

said it appeared to him that the duty should be levied on the quantity of glucose actually manufactured. Everything else became dangerous and involved. He did not know what machinery the right hon. Gentleman had in his mind to set up, but it was highly dangerous to rely upon the information communicated to him by the Commissioners of Inland Revenue. Those officials had hitherto distinguished themselves by supplying the right hon. Gentleman with a great deal of information which had proved to be altogether incorrect, and it would be courting disaster to deviate from the proper practice of charging the duty upon the amount actually manufactured. Moreover, the Committee had not been informed as to what glucose actually was, but he had been told that it was the product of the action of an acid upon starch, and consisted of a mixture of dextrose and dextrine. Yet the duty upon this complicated article was to be charged, not upon a definite and clear plan which all could understand, but upon the quantity actually manufactured or upon the quantity said to be capable of being manufactured. It was dangerous to leave in the alternative, and if he was in order he would move an Amendment.

* said the Chancellor of the Exchequer had gone some way to meet his objection to the clause. All he desired to say, was that he did not in any way sympathise with the criticism of the hon. Gentleman the Member for Devonport, of either the Commissioners of Excise or the Commissioners of Customs. These officials, who had had heavy new duties cast upon them, might not rise in every way to the ideal of business men, but he believed there was the greatest desire on their part to do that which was fair to the traders. Under the clause, after the substantial Amendment of the Chancellor of the Exchequer, it was provided that the duty should be charged on the actual quantity manufactured, or on an alternative plan. If that alternative were taken away the officials would be deprived of one means of checking fraud, and of testing whether the thing was fairly done. So far as his experience went, these officials were to be trusted, and, as his objection had been to some extent met, he did not feel disposed to persist in the Amendment he had placed on the Paper.

* : We are now discussing, not the whole sub-section, but only the Amendment moved by the Chancellor of the Exchequer.

Question put, and negatived.

Question put, "That Clause 5, as amended, stand part of the Bill."

The Committee divided:—Ayes, 231; Noes, 66. (Division List No. 301.)

AYES.

Acland-Hood, Capt. Sir Alex. F

Cavendish, V.C.W. (Derbyshire

Finlay, Sir Robert Bannatyne

Allan, William (Gateshead)

Cavendish, R. F. (N. Lancs.)

Fisher, William Hayes

Allen, Charles P. (Glouc., Stroud

Cecil, Evelyn (Aston Manor)

Fison, Frederick William

Allsopp, Hon. George

Cecil, Lord Hugh (Greenwich)

Fitzroy, Hon. Edward Algernon

Arkwright, John Stanhope

Chamberlain, J. Austen (Worc'r

Gordon, Hn. J. E. (Elgin&Nairn

Arnold-Forster, Hugh O

Channing, Francis Allston

Gordon, J (Londonderry, South)

Arrol, Sir William

Clare, Octavius Leigh

Gorst, Rt. Hn. Sir John Eldon

Atkinson, Rt. Hon. John

Cochrane, Hon. Thos. H. A. E.

Goulding, Edward Alfred

Austin, Sir John

Cohen, Benjamin Louis

Grant, Corrie

Bagot, Capt. Josceline FitzRoy

Collings, Rt. Hon. Jesse

Gray, Ernest (West Ham)

Bailey, James (Walworth)

Colomb, Sir John Charles Ready

Green, Walford D. (Wednesb'ry)

Bain, Colonel James Robert

Colston, Charles Edward H. A.

Greene, W. Raymond (Cambs.)

Balcarres, Lord

Compton, Lord Alwyne

Greville, Hon. Ronald

Balfour, Rt. Hon. A. J. (Manch'r)

Cook, Sir Frederick Lucas

Guest, Hon. Ivor Churchill

Balfour, Rt Hon. G. W. (Leeds)

Corbett, A. Cameron (Glasgow)

Hain, Edward

Balfour, Maj K. R (Christchurch

Cox, Irwin Edward Bainbridge

Hamilton, Rt. Hn. L'dG (Middl'x

Bartley, George C. T.

Cranborne, Viscount

Hamilton, Marq. of (L'donderry)

Beach, Rt. Hn. Sir M. H. (Bristol)

Cripps, Charles Alfred

Hanbury, Rt. Hon. Robert Wm.

Bell, Richard

Crossley, Sir Savile

Haslett, Sir James Horner

Bhownaggree, Sir M. M.

Dalkeith, Earl of

Hay. Hon. Claude George

Bignold, Arthur

Dalrymple, Sir Charles

Hayne, Rt. Hn. Charles Seale

Bigwood, James

Davies, Sir Horatio D, (Chatham

Helder, Augustus

Blundell, Colonel Henry

Denny, Colonel

Helme, Norval Watson

Bond, Edward

Dewar, John A. (Inverness-sh.)

Hermon-Hodge, Robert T.

Boscawen, Arthur Griffith

Dickson-Poynder, Sir John P.

Hickman, Sir Alfred

Bowles, Capt. H. F. (Middlesex)

Dimsdale, Sir Joseph Cockfield

Hoare, Sir Samuel (Norwich)

Broadhurst, Henry

Douglas, Rt. Hon. A. Akers

Hogg, Lindsay

Brodrick, Rt. Hon. St. John

Dunn, Sir William

Holland, William Henry

Brown, Alexander H. (Shropsh.

Durning-Lawrence, Sir Edwin

Hope, J. F. (Sheffield, Brightside

Brymer, William Ernest

Dyke, Rt. Hn. Sir Wm. Hart

Hornby, Sir William Henry

Burns, John

Emmott, Alfred

Horniman, Frederick John

Burt, Thomas

Fardell, Sir T. George

Houldsworth, Sir Wm. Henry

Caldwell, James

Fellowes, Hn. Ailwyn Edward

Howard, J. (Midd., Tottenham

Carlile, William Walter

Fenwick, Charles

Howard, J. (Kent, Faversham)

Carson, Rt. Hon. Sir Edw. H.

Fielden, Edward Brocklehurst

Hudson, George Bickersteth

Hutton, John (Yorks, N.R.)

Morgan, Hn. Fred. (Monm'thsh.

Scott, Sir S. (Marylebone, W.)

Jacoby, James Alfred

Morrell, George Herbert

Seton-Karr, Henry

Jebb, Sir Rickard Claverhouse

Morrison, James Archibald

Sharpe, William Edward T.

Johnston, William (Belfast),

Morton, Arthur H. A. (Deptford

Shaw, Charles Edw. (Stafford)

Jones, David Brynmer (Swans'a

Morton, Edw. J.C. (Devonport)

Shipman, Dr. John G.

Jones, William (Carnarvonshire

Mount, Wm. Arthur

Smith, Abel H. (Hertford, E.)

Kearley, Hudson E.

Mowbray, Sir Robert Gray C.

Smith, Hn. W. F. D. (Strand)

Kemp, George,

Murray, Rt. Hn A Graham (Bute

Soares, Ernest J.

Kennaway, Rt. Hon. Sir John H.

Murray, Charles J. (Coventry)

Stanley, Edw. Jas. (Somerset)

Kenyon, James (Lancs., Bury)

Myers, William Henry

Stanley, Lord (Lancs.)

Kenyon-Slaney, Col. W. (Salop.)

Newnes, Sir George

Stone, Sir Benjamin

Keswick, William,

O'Neill, Hon. Robert Torrens

Talbot, Lord E. (Chichester)

Kimber, Henry

Palmer, Walter (Salisbury)

Taylor, Theodore Cooke

King, Sir Henry Seymour

Parkes, Ebenezer

Thomas, David Alfred (Merthyr

Knowles, Lees

Partington, Oswald

Thornton, Percy M.

Lambton, Hon. Frederick Wm.

Pease, J. A. (Saffron Walden)

Trevelyan, Chas. Philips

Laurie, Lieut.-General

Peel, Hn. Wm. Robert W.

Valentia, Viscount

Lawson, John Grant

Pierpoint, Robert

Vincent, Sir Edgar (Exeter)

Lee, Arthur H (Hants., Fareham

Platt-Higgins, Frederick

Wallace, Robert

Legge, Col. Hon. Heneage

Plummer, Walter R.

Wanklyn, James Leslie

Lewis, John Herbert

Powell, Sir Francis Sharp

Warr, Augustus Frederick

Loder, Gerald Walter Erskine

Pretyman, Ernest George

Wason, John Cathcart (Orkney)

Long, Rt. Hn. Walter (Bristol, S)

Pryce Jones, Lt. Col. Edward

Weir, James Galloway

Lonsdale, John Brownlee

Purvis, Robert

Welby, Sir Charles G.E. (Notts.)

Lough, Thomas

Pym, C. Guy

Wentworth, Bruce C. Vernon

Loyd, Archie Kirkman

Rankin, Sir James

White, Luke (York, E. R.)

Lucas, Reginald J. (Portsmouth)

Rasch, Major Frederic Carne

Whiteley, Geo. (York, W. R.)

Macdona, John Cumming

Ratcliff, R. F.

Whittaker, Thomas Palmer

MacIver, David (Liverpool)

Reid, James (Greenock)

Williams, Col. R. (Dorset)

Maconochie, A. W.

Rentoul, James Alexander

Williams, Osmond (Merioneth)

M'Arthur, Charles (Liverpool)

Richards, Henry Charles

Williams, Rt Hn J Powell (Birm.

M'Calmont, H. L. B. (Cambs.)

Rickett, J. Compton

Wills, Sir Frederick

M'Iver, Sir Lewis (Edinbugh W)

Rigg, Richard

Wilson, John (Falkirk)

M'Laren, Charles Benjamin

Ritchie, Rt. Hn. Chas. Thomson

Wilson, John (Glasgow)

Majendie, James A. H.

Roberts, John Bryn (Eifion)

Wilson, J. W. (Worcestersh. N.)

Mansfield, Horace Rendall

Robertson, Herbert (Hackney)

Wodehouse, Rt. Hon. E. R. (Bath

Massey-Mainwaring, Hn. W. F.

Robson, William Snowdon

Wylie, Alexander

Maxwell, W. J. H. (Dumfriessh.

Rolleston, Sir John F. L.

Wyndham, Rt. Hon. George

Mildmay, Francis Bingham

Ropner, Colonel Robert

Yoxall, James Henry

Mitchell, William

Royds, Clement Molyneux

Molesworth, Sir Lewis

Sackville, Col. S. G. Stopford-

TELLERS FOR THE AYES—

Moore, Wm. (Antrim, M.)

Samuel, Harry S. (Limehouse)

Sir William Walrond and Mr. Anstruther.

Morgan, D. J. (Walthamstow)

Samuel, S. M. (Whitechapel)

NOES.

Abraham, William (Cork, N.E.)

Gilhooly, James

O'Doherty, William

Ambrose, Robert

Goddard, Daniel Ford

O'Donnell, John (Mayo, S.)

Barry, E. (Cork, S.)

Hammond, John

O'Donnell, T. (Kerry, W.)

Blake, Edward

Hayden, John Patrick

O'Dowd, John

Boland, John

Jordan, Jeremiah

O'Kelly, Conor (Mayo, N.)

Boyle, James

Joyce, Michael

O'Malley, William

Burke, E. Haviland-

Leamy, Edmund

O'Mara, James

Campbell, John (Armagh, S.)

Lundon, W.

O'Shaughnessy, P. J.

Condon, Thomas Joseph

MacNeill, John Gordon Swift

Power, Patrick Joseph

Crean, Eugene

M'Dermott, Patrick

Reddy, M.

Cullinan, J.

M'Fadden, Edward

Redmond, John E. (Waterford)

Daly, James

M'Govern, T.

Redmond, William (Clare)

Davies, Alfred (Carmarthen)

Mooney, John J.

Sheehan, Daniel Daniel

Delany, William

Murnaghan, George

Sullivan, Donal

Dilke, Rt. Hon. Sir Charles

Murphy, John

Thompson, Dr EC (Monagh'n, N

Dillon, John

Nannetti, Joseph P.

Tully, Jasper

Doogan, P. C.

Nolan, Joseph (Louth, South)

Ure, Alexander

Duffy, William J.

O'Brien, James F. X. (Cork)

White, Patrick (Meath, North)

Duncan, J. Hastings

O'Brien, Kendal (Tipperary Mid

Whitley, J. H. (Halifax)

Farrell, James Patrick

O'Brien, Patrick (Kilkenny)

Young, Samuel (Cavan, East)

Ffrench, Peter

O'Brien, P. J. (Tipperary, N.)

TELLERS OF THE NOES—

Field, William

O'Connor, James (Wicklow, W.)

Sir Thomas Esmonde and Captain Donelan.

Flynn, James Christopher

O'Connor, T. P. (Liverpool)

Clause 6:—

Question proposed, "That Clause 6 stand part of the Bill."

moved the omission of the clause, which proposed to reimpose the duties of last year upon whisky and beer. Last year or the year before the Chancellor of the Exchequer held out some hope that, so far as Ireland was concerned, at any rate, the additional taxation on whisky would not be persisted in. A great many people considered that if taxes were to be raised in this way, it would be hard to find an article on which money could be more advantageously realised than whisky.

* : The division recently taken shows that there are more than forty Members present.

said he believed there were forty Members hanging about outside. They were often told, in this country especially, that there was no article of Irish production which so deserved to be taxed as whisky. He had always supported moderate and reasonable Bills for the promotion of temperance in Ireland and elsewhere, but he was by no means one of the fanatical supporters of the most extreme measures in regard to the temperance question. He resented, in the strongest possible way the suggestion heard from time to time that it was necessary in the interest of temperance to impose additional taxation upon whisky in Ireland. He objected to this taxation, because it was well known that whisky was one of the few things which they manufactured with success in Ireland. Therefore additional taxation upon whisky fell very heavily upon Ireland, and it did not fall in a similar way upon the people of England. This clause provided also for the imposition of taxation upon beer, and he might be told that that was a set off against the taxation of whisky in Ireland, but it was altogether out of proportion. The additional tax which was put upon whisky some time ago was far more severe than the tax which was placed upon beer at the same time in England. After all, if they were going in for a policy of treating Ireland and England upon exactly the same terms, in the matter of raising taxation, they ought at least to see that the burden fell with some fairness upon the people of Ireland. It was unfair to put 6d. per gallon on whisky in Ireland and 1s. per barrel on beer in England. The tax in Ireland was infinitely heavier than in England, and for that reason, among others, he objected to it. He had been looking into a volume of Hansard , in which he found a report on this matter when it was dealt with last year. He found that he went very lengthily into the question of how the tax upon whisky had progressed from time to time in Ireland. The figures were most interesting, but he would not trouble the House by quoting them at length. He would, however, point out that in 1853 the tax upon whisky amounted to 3s. 4d. per gallon, and that it had advanced from time to time, until it was now 11s. per gallon. That was an enormous increase, and it had had the effect of crippling one of the chief industries of Ireland. If they compared the number of distilleries in Ireland at the present time with the number of fifty, sixty, or seventy years ago, they would find this tax had had a crushing effect, and that it had, to a great extent, destroyed the industry of whisky making in Ireland. They were told from time to time by temperance reformers that it woul d be a good thing if every distillery were closed, and the manufacture of whisky stopped, altogether. They were told of the terrible state of things which existed in many parts of the country, and particularly in the large cities, from the effects of drink, and of the misery, wretchedness and want of employment which were brought about by the excessive use of drink. He admitted that those evils existed, but at the same time it was possible to bring about a great deal of misery, wretchedness, and want of employment by going to the other extreme. It to-morrow morning they could by any means close all the distilleries and breweries in Ireland the immediate result would be the throwing out of employment of thousands of men, who with their wives and families would be in the most absolute want. The Irish people knew how other industries had been crushed out by the English Government. He would not be in order now in going into the history of the various industries in Ireland which had been deliberately, and in the most cold-blooded way, destroyed by the English Parliament, because they were competing with similar industries in this country. The woollen and other industries would still have been flourishing in Ireland if they had not been jealously crushed out. It was the duty of everybody who had the prosperity of Ireland at heart to make a. stand when they saw the English Government endeavouring, by very heavy burdens of taxation, to cripple and destroy one of the few remaining trades in the country. He understood that the Chancellor of the Exchequer said to a deputation that the imposition of taxation upon whisky in Ireland had reached its limit, and that it could bear no further impost. The proposal now before the Committee was not to increase the tax which was put on whisky last year or the year before, but the Irish Members hoped that the Chancellor of the Exchequer would have been in a position to come down to the House and take at least 6d. per gallon off Irish whisky, and so relieve the trade. Why must the tax be imposed for another year? When he asked that question he came to what was really the backbone and foundation of his objection to the proposal of the Chancellor of the Exchequer. This tax was to be reimposed for another year because the Boer war was not over, and because the Government were still in need of enormous funds for the prosecution of that wretched, miserable, and inglorious war. Even if the whisky industry was not threatened he would oppose this tax on account of the reason for which it was being raised. It was being raised, not to be spent on any beneficent or advantageous object, but to carry fire and sword, misery, sorrow, and wretchedness throughout the length and breadth of a vast territory in South Africa, where the British Army was at the present time. The whole thing was revolting. He had said so over and over again, ever since the taxation for the war was inaugurated. It was a mean and contemptible thing that the British people, who required funds for this war, which was of their making, did not provide funds themselves instead of turning to Ireland for a contribution towards the cost of a campaign which the Irish people hated with all their hearts and souls. He was jiot going into the question whether the war was necessary or unnecessary. He had lost no opportunity of making his opinion known since October, 1899, when this three months war, as it was described, was first mentioned in Parliament. In the circumstances, he was entitled to say that if this money was required it was not the fault of the Irish Members, who from the very commencement had pointed out to the Government that if they embarked on this course it would not be a matter of £10,000,000, but of hundreds of millions. Referring to Hansard on this subject, he found he stated in this House, when the first proposal was made for raising funds to meet the cost of the war, that before it was over it would cost £100,000,000 or £150,000,000. That was more than a year and a half ago, and he was derided and laughed at when he made that statement. It was really contemptible and revolting that the men who were the authors of all this expenditure would not meet it themselves, but would come over to Ireland and ask the Irish people to bear a share of the expense of the war. The Chancellor of the Exchequer was once Chief Secretary for Ireland, and it almost seemed—he did not accuse him of it—as if he had used his knowledge of Irish affairs to pick out every conceivable way of taxing the Irish people which would fall most heavily upon them. Every single proposal of the Chancellor of the Exchequer had hit the Irish people. No matter what the Irish people drank, be it whisky or tea, they must pay for the war. That was most unjust and most unreasonable, and, from the Irish point of view, most disgusting. He asked the Chancellor of the Exchequer to give some undertaking that at some time the Irish people would be relieved from this terrible burden of taxation. [An HON. MEMBER: When the war is over.] That would be better than nothing. Would the Chancellor of the Exchequer tell them that he would take oft' taxation when De Wet was caught? The Irish people were tired and despairing in coming year after year and making these protests and appeals, and receiving absolutely no satisfaction of their demands. It was all very fine for people in this country to grumble about the brewers and distillers in this House, but he did not know where they were at the present moment. They did not seem to have the pluck or courage to come forward and openly object to the taxes proposed by the Chancellor of the Exchequer, and it was left to the Irish Members to protest against them. When he went out of the House the first brewer he met would tell him he was perfectly right, and that it was really unfair that this great trade should be always taxed. But they would not come now and say it themselves, although the Chancellor of the Exchequer knew they objected to it as much as he did. It the Chancellor of the Exchequer would not remove the burden this year, he might try to arrange the taxes by reducing the whisky duty and putting more on beer. In spite of all the sneers which were directed against the Irish as an intemperate race, the fact was that there was considerably more alchohol consumed per head of the population in England and Scotland than in Ireland. The Chancellor of the Exchequer would probably express some sympathy with the Irish people, but declare that it was impossible to have any difference between Ireland and (Great Britain in the matter. Then a division would be called, and the Gentlemen who were not present in the House now, and who did not trouble themselves about the discussion, would come from the dining-rooms, the smoking-rooms, and the terrace, and when they jostled through the door they would ask. "What is all this about?" Someone at the door would say it was only these Irish fellows, who did not want to pay any taxes, and a large majority of Englishmen and Scotchmen would vote for the taxes, and the Irish people, who were opposed to the war, would be obliged to pay a share of the cost. The Nationalist Members objected to these taxes because they were injurious to Irish industries, and because the wretched, inglorious war in South Africa was none of the doing of the Irish people. The British people should be made to pay for their own misdoings in the matter.

was afraid he could not agree with his hon. friend the Member for East Clare in regarding the manufacture of whisky as an industry. As a teetotaler from Ireland, he was bound to say that so far as the people of Ireland were concerned they were more sober than the English or Scotch. It was greatly to their credit that they were so. His position with reference to the taxes was that he objected to the unequal way in which they were imposed on whisky and beer. He urged that the taxes should be equalised on whisky and beer according to the proportion of alcohol contained in each, and if that were done the Chancellor of the Exchequer would not require so much duty on whisky in Ireland.

* said the Chancellor of the Exchequer had promised a discussion on the Irish Financial question, and on that understanding he did not intend to go into the question now. His objection to the whisky duty was that it increased the taxation of Ireland, already too heavy. The time had come when the Irish people must assert their rights and take counsel with each other. He had been acquainted with the House for many years, and had never seen any act of justice done to Ireland unless the people fought for it. He did not care who was responsible for the war. The English people had embarked on the war, and it would never come to an end until they came to terms with the Boers, and those terms would be the Boer terms. Hitherto it was only the Nationalists who objected to the increase of taxation in Ireland; but if it went on the Government would find the gentlemen called Loyalists also objecting to it. There were many forces now at work in Ireland, and there were not wanting signs of unity on many subjects between North and South. Something had been done in the reform of land tenure—it might be said a revolution had been effected in that direction—and the time would come when the people, conscious of their strength, would successfully resist further attempts at unjust taxation.

said he was sorry that the Member for East Clare had hinted that the Chancellor of the Exchequer would be inflexible and obdurate to the demand from the Irish Benches. He was not without hope that the right hon. Gentleman would come to recognise the gross unfairness of the taxes affecting Irish industries. Apart altogether from the war, the contention of the Nationalist members was that the tax on whisky was grossly unfair when compared with the duty on beer. The Chancellor of the Exchequer held that it was no portion of his duty to deal with the morality or the ethics of the question as to whether a certain thing was a luxury or a necessity; but the right hon. Gentleman ought to take broader ground, and recognise that if one article of consumption was manufactured in a country more than another it was not right that an unjust and unfair burden should be imposed upon it. Forty years ago the duty on whisky was only 3s. 4d. per proof gallon. It had now been raised to lls.—an increase of 350 per cent. There was no article taxed for revenue purposes on which the increase of the impost had been so enormously great as on Irish and Scotch whisky. When i the tax on an article of consumption I like whisky was made unduly heavy it tended to bring about the production of a bad and impure spirit. It undoubtedly brought into consumption large quantities of immature spirit, which caused an increase in lunacy and; produced intemperance. Of all the members representing Irish constituencies who were opposed to this tax, 50 per cent, of them belonged to the temperance party. They supported their colleagues who were not teetotalers, because the tax was an injury to Ireland, and because it forced immature and bad spirits on the market. He was persuaded that beer would bear a very much heavier taxation than at present. Certainly, as compared with the taxation on spirits, the tax on beer was very light indeed. They were not concerned I there with the peerage and beerage, although they knew their influence in the other House. It was well known that they produced a pure and wholesome spirit in Ireland, and that the people were a sober and temperate race, and it was absolutely indefensible for the Chancellor of the Exchequer, representing the predominant partner, to put on a crushing tax on an article which was an Irish industry and an Irish article of consumption. He trusted that, if the Chancellor of the Exchequer could not see his way to announce a reduction of the tax this year, he might be able to give some indication in the near future of a recognition of the justice of their complaint, and give a promise to reduce the tax.

* said that the hon. Member opposite had called his attention to the fact that the opposition to this tax on the part of hon. Members from Ireland was a national protest against what they considered unjust taxation. He recognised entirely the correctness of that view. When new taxes were proposed in Parliament, as unfortunately sometimes happened, they were met with opposition from the industries affected. He found no fault with that; it was quite right that these industries should state their case. The hon. Gentleman had suggested that they would be much relieved if he could name a time when the duty on spirits would be reduced. He had had a warning on that last year. He believed last year, and the belief was shared by everyone else, that it would not be necessary to continue these duties; this year. In that he had been disappointed, and he was obliged to continue them in order to meet expenditure. It would be worse than foolish if he were to yield to the blandishments of hon. Members opposite, and tell them now that this would be the last year in which these duties would be imposed. He should be very glad himself if that were the case, but he could make no promise. It had been pressed on the Committee that his proposals in regard to spirits were unfair as compared with those in reference to beer. But he had tried to remedy the inequality by imposing in this very clause 1s. per barrel on beer and 6d. per gallon on spirits, whereas in former years it had been usual to impose the same increase on both. But he had done a little more, for where manufacturers of spirits used molasses he had allowed them to do so without paying the duty on molasses, while he had imposed a duty on sugar and other articles used in the manufacture of beer. Though hon. Gentlemen opposite alleged that the additional duty on spirits had been a great burden on the population of Ireland, it was a curious fact both in regard to beer and spirits that the tax had been paid, not by increasing the price to the consumers, but by giving them rather a different article than they had before; in fact, that the beer and the spirits had been watered in order to meet the tax. If that had been the result of the additional duty, the argument of the hon. Gentleman that imposing the additional 1s. had increased drunkenness was hardly warranted.

said what he intended to convey was that a high tax on whisky tempted dealers to sell new whisky, which was fiery and exceedingly bad for the consumer.

* said that this subject had been very carefully investigated by a Committee of this House, and they came to the conclusion that it paid dealers very well to keep the spirits and mature them, so that there was no temptation to sell raw spirits. The hon. Member for Clare spoke of the additional duty on spirits as crippling one of the chief industries of Ireland, and he alluded to the fact that a number of small distilleries in Ireland which formerly existed had ceased to work. But that was only what had been seen in every part of the United Kingdom—the substitution of large concerns for a number of small ones. He had no doubt, however, that a much larger quantity of spirits was distilled in Ireland now, although there were fewer distilleries, and that the industry as a whole was infinitely more flourishing than in former days. When the hon. Member referred to the influence of the brewing interest in England, and to the high position to which some persons connected with that industry had risen, he would remind him that there was a well-known brewery in Dublin belonging to a family two members of which were in the other House. He regretted that it had been his fate last year to propose these additional duties, and that it was his fate this year to continue them, but he did so not with the least wish or desire in his mind to do any injustice to Ireland. In fact, he had shown a desire to do justice to Ireland by imposing one tax, of which Ireland would not pay a single penny.

said that he was glad to acknowledge that the speech of the Chancellor of the Exchequer had been very conciliatory. The right hon. Gentleman stated that he had tried to lighten the taxation in Ireland by taxing whisky at 6d. and beer at 1s., but he considered that beer could; afford 2s. per barrel. He was sorry that the right hon. Gentleman had not been able to throw out to the Committee a hint as to when this tax would be, reduced. He presented a rural constituency, and he was afraid that this increased taxation would injure the growth of barley in Ireland, and that foreign barley would be used in the manufacture of whisky, for manufacturers were apt, too, to look round and see whether they could get a cheap instead of good material. The right hon. Gentleman should have increased the taxation on champagne and other costly wines which the gentlemen of England, who were the cause of this war, thought so much of, and then he would not have required to impose an additional tax on a drink that was so largely made in Ireland.

* said he had a few words to say in the interests of morality and happy homes. There was a vast difference between the whisky made in the Highlands of Scotland and that made in the Lowlands. Highland whisky was a pure malt whisky, but a vast amount of the whisky made in the Lowlands was simply poison. What he said was, tax the bad whisky, and reduce the tax on the pure Highland malt whisky. He was very glad that the right hon. Gentleman had raised the tax on beer, but it should be raised still more to place it on the level with the taxation on whisky. It was said that many I young Scotchmen and Englishmen who went to the colonies and India to push their fortunes had the unfortunate habit of going in for a whisky and soda. If they would be so foolish as to take whisky and soda let them get good genuine, pure Highland malt whisky. He could assure the Committee that the Highlanders drank very little whisky; they could not afford it. The Londoner's notion was that the Highlander always went about attired in a kilt and with a bottle of whisky in his hand, but he could assure the Committee that Highlanders were a very sober people. When they took a little whisky they enjoyed it after crossing the wild mountains through a Scotch mist or in drenching rain, and he did not know what man would not.

thought his hon. friend who had just sat down had made out a very good case for Scotch whisky.

thought the Chancellor of the Exchequer would be doing a national service if he differentiated so that good drink would have to bear light taxation, whereas bad stuff would be taxed out of existence. The Chancellor of the Exchequer had made a very conciliatory speech. He said that he had allowed molasses to be used in the manufacture of whisky without any taxation, whereas he had put a considerable tax on glucose which was used in beer, and he claimed that he was thereby favouring whisky and putting an additional tax on beer. But he did not go quite far enough. The right hon. Gentleman would have shown a greater desire to be fair to Ireland and the Highlands of Scotland if he had followed the example of Mr.Gladstone, who at the time of the Crimean War increased the tax on beer by 50 per cent. The right hon. Gentleman said that the tax on whisky and on beer bore equally so far as the quantity of alcohol each contained was concerned, but that was not so. In Ireland 84 1b. of barley would produce 4½ gallons of whisky, whereas that quantity in England would produce 36 gallons of beer. Again, a man spending a shilling on whisky in Ireland contributed 5d. to the revenue, whereas a man spending a shilling on beer in England only contributed 1¼d. That was exceedingly unfair to Ireland. But his real object in protesting against the tax was that it was to be used in furtherance of the war in South Africa. It was unfair that the Irish working men, who had always opposed the war, and whose representatives voted against it, should be called upon to pay for it. Whisky was taxed beyond all reasonable bounds. It only cost about 2s. 3d. a gallon to produce, and yet the duty on it was 11s. He knew of no other article on which the taxation was nearly 500 per cent, of its cost. Last year the right hon. Gentleman held out a hope that the increased taxation in whisky would only last a year, but this year he would not make any promise whatever. That was very unsatisfactory to the people of Ireland. Some people thought that they were promoting the cause of temperance by putting a tax on whisky. He did not think such a tax promoted the cause of temperance; on the contrary, he thought that it promoted the cause of intemperance, because the result of putting a high tax on whisky was that inferior whisky, which was very injurious to health, was placed on the market, and it produced drunkenness much more quickly than good whisky. As a matter of fact, a bottle of good whisky had no more intoxicating effect than a bottle of champagne. Ireland was already overtaxed to the extent of three millions, and if the people choose to spend a portion of their money on drink that was no reason why England should take out of the country three millions more than she was entitled to. He would support the Amendment because the money was to be used in furtherance of an iniquitous arid cowardly war in South Africa, which had brought disgrace on the people of England. [HON. MEMBERS: No, no.] Did hon. Members imagine that waging war on women and children reflected glory on the British arms? He objected to the tax because it would be used for farm burning and for waging war against women and children in South Africa.

said he was glad to hear the right hon. Gentleman the Member for West Monmouthshire say that he was strongly opposed to any increase in direct taxation, because all indirect taxation pressed unfairly on the poor. He rather gathered that the right hon. Gentleman the Chancellor of the Exchequer was favourable to that view. One of the reasons why he intended to oppose the tax was that they had had certain definite promises on more than one occasion that the continued imposition of the duties on whisky and beer would be reconsidered. The right hon. Gentleman said he was prepared to reconsider the matter at some future time, but as the right hon. Gentleman the Member for West Monmouthshire pointed out, there would be still further demands for new taxation next year. The right hon. Gentleman claimed credit for imposing the coal tax, which would not fall on Ireland, but he had put on the sugar tax, which would fall on the poorest part of the population and lead to the withdrawal of £900,000 a year from Ireland. The Irish Members were bound to protest against the whisky tax on the general principle of the over taxation of Ireland. The right hon. Gentleman said that the fact that certain members of a great brewing firm in Ireland had reached the Upper House was in his opinion sufficient evidence that the industry was in a flourishing condition. That was one of the great misfortunes Ireland suffered from. The result of indirect taxation in Ireland had been to kill all the small distilleries and breweries. Forty or fifty years ago the tax on whisky was only 3s. 4d., and there was a small distillery in almost every county town. All that was now changed, and large distilleries and "torchlight procession" distilleries had sprung up in Belfast and a few other places which produced whisky not of the class with which hon. Members were acquainted. He should be glad if the right hon. Gentleman would differentiate and put a much higher tax on inferior whisky. Considered from the temperance point of view, the question was one which might lead to some divergence of opinion even on the Irish Benches. He himself was a teetotaler, but he remembered that they had very few industries in Ireland, and distilling was one of them which the imposition of additional taxation tended to destroy. It might be that they would be better off without whisky at all, but they should take things as they found them, and it was the duty of Irish Members, as long as society remained as it was, to do what little they could to protect the few remaining industries in Ireland. From that point of view he would support the Amendment.

said he thought it was proved that the whisky tax pressed unfairly on Ireland, especially among the poor people. Sir Edward Clarke, who was a great ornament to the House of Commons, had said—

"The average expenditure per head in Great Britain on drink is £4 2s., and in Ireland, £2 13s. So unequal is the taxation on beer and spirits that the person in Great Britain who spends £4 2s. is taxed to the extent of 15s. 6d., whereas the Irishman who spends only £2 13s. on drink is taxed to the extent of 13s. 6d.

He remarked that that showed that the contention of the Irish Members was absolutely correct. He would join his hon. friends in voting against the tax, which was particularly unfair to Ireland.

Question put.

The Committee divided:—Ayes, 301; Noes, 63. (Division List No. 302.)

AYES.

Acland-Hood, Capt. Sir Alex. F.

Bhownaggree, Sir M. M.

Cavendish, R. F. (N. Lancs.)

Agnew, Sir Andrew Noel

Bignold, Arthur

Cavendish, V. C. W. (Derbyshire

Allan, William (Gateshead)

Bigwood, James

Cawley, Frederick

Allen, Charles P. (Glouc., Stroud

Blundell, Colonel Henry

Cecil, Evelyn (Aston Manor)

Allhusen, Augustus Henry E.

Bolton, Thomas Dolling

Chamberlain, J. Austen (Worc'r

Arkwright, John Stanhope

Bond, Edward

Channing, Francis Allston

Arnold-Forster, Hugh O.

Boscawen, Arthur Griffith-

Clare, Octavius Leigh

Arrol, Sir William

Brigg, John

Cochrane, Hon. Thos. H. A. E.

Atkinson, Rt. Hon. John

Broadhurst, Henry

Collings, Rt. Hn. Jesse

Austin, Sir John

Brodrick, Rt. Hon. St. John

Colomb, Sir John Charles R.

Bagot, Capt. Josceline FitzRoy

Brown, Alexander H. (Shropsh.)

Colston, Chas. Edw. H. Athole

Bailey, James (Walworth)

Brunner, Sir John Tomlinson

Compton, Lord Alwyne

Bain, Colonel James Robert

Brymer, William Ernest

Corbett, A. Cameron (Glasgow)

Balcarres, Lord

Bull, William James

Cox, Irwin Edward Bainbridge,

Balfour, Rt. Hon. A. J. (Manch'r

Burns, John

Craig, Robert Hunter

Balfour, Rt. Hn. Gerald W (Leeds

Burt, Thomas

Cranborne, Viscount

Balfour, Maj. K. R. (Christch.)

Butcher, John George

Crombie, John William

Banbury, Frederick George

Buxton, Sydney Charles

Cross, Alexander (Glasgow)

Bathurst, Hon. Allen Benjamin

Caldwell, James

Crossley, Sir Savile

Beach, Rt. Hn. Sir M. H. (Bristol)

Carlile, William Walter

Cust, Henry John C.

Bell, Richard

Carson, Rt. Hon. Sir Edw. H.

Dalkeith, Earl of

Dalrymple, Sir Charles

Johnstone, Heywood (Sussex)

Peel, Hn. Wm. Robert Wellesley

Davies, Sir Horatio D. (Chatham

Joicey, Sir James

Penn, John

Davies, M. Vaughan- (Cardigan)

Jones, Wm. (Carnarvonshire)

Perks, Robert William

Denny, Colonel

Kearley, Hudson E.

Pilkington, Lt.-Col. Richard

Dewar, John A. (Inverness-sh.

Kemp, George

Platt-Higgins, Frederick

Dickson-Poynder, Sir John P.

Kennaway, Rt. Hon. Sir John H.

Plummer, Walter R.

Digby, John K. D. Wingfield-

Kenyon, Hon. Geo. T. (Denbigh)

Powell, Sir Francis Sharp

Dimsdale, Sir Joseph Cockfield

Kenyon, James (Lancs, Bury)

Pretyman, Ernest George

Dorington, Sir John Edward

Kenyon-Slaney, Col W. (Salop)

Priestley, Arthur

Douglas, Rt. Hon. A. Akers-

Keswick, William

Price-Jones, Lt.-Col. Edward

Duncan, J. Hastings

King, Sir Henry Seymour

Purvis, Robert

Dunn, Sir William

Knowles, Lees

Rankin, Sir James

Durning-Lawrence, Sir Edwin

Lambert, George

Rasch, Major Frederic Carne

Dyke, Rt. Hn. Sir William H.

Lambton, Hon. Frederick Wm.

Ratcliff, R. F.

Emmott, Alfred

Lawson, John Grant

Reid, James (Greenock)

Fardell, Sir T. George

Layland-Barratt, Francis

Remnant, James Farquharson

Fellowes, Hon. Ailwyn Edward

Lee, Arthur H. (Hants, Fareham

Rentoul, James Alexander

Fenwick, Charles

Legge, Col. Hon. Heneage

Richards, Henry Charles

Fielden, Edward Brocklehurst

Leng, Sir John

Rickett, J. Compton

Finch, George H.

Leveson-Gower, Frederick N. S.

Ridley, Hon. M. W. (Stalybridge)

Finlay, Sir Robert Bannatyne

Lewis, John Herbert

Ridley, S. Forde (BethnalGreen)

Fisher, William Hayes

Loder, Gerald Walter Erskine

Rigg, Richard

Fison, Frederick William

Long, Col. Charles W. (Evesham

Ritchie, Rt Hon. Chas. Thomson

Fitzmaurice, Lord Edmond

Long, Rt. Hn. Walter (Bristol, S.)

Roberts, John Bryn (Eifion)

Fitzroy, Hon. Edward Algernon

Lough, Thomas

Roberts, John H. (Denbighs.)

Fletcher, Sir Henry

Lowe, Francis William

Robertson, Herbert (Hackney)

Flower, Ernest

Lowther, C. (Cumb., Eskdale)

Robson, William Snowdon

Foster, Sir Walter (Derby Co.)

Loyd, Archie Kirkman

Rolleston, Sir John F. L.

Fuller, J. M. F.

Lucas, Col. Francis (Lowestoft)

Ropner, Colonel Robert

Galloway, William Johnson

Lucas, Reginald J. (Portsmouth

Round, James

Gladstone, Rt. Hn Herbert John

Lyttelton, Hon. Alfred

Royds, Clement Molyneux

Goddard, Daniel Ford

Macartney, Rt. Hon. W. G. E.

Russell, T. W.

Godson, Sir Augustus Frederick

Macdona, John Cumming

Rutherford, John

Gordon, Hn. J. E (Elgin & Nairn)

MacIver, David (Liverpool)

Sackville, Col. S. G. Stopford-

Gordon, J. (Londonderry, S.)

Maconochie, A. W.

Samuel, Harry S. (Limehouse)

Gore, Hn G. R. C.Ormsby- (Salop

M'Arthur, Charles (Liverpool)

Sandys, Lt.-Col. Thos. Myles

Gorst, Rt. Hn. Sir John Eldon

M'Calmont, Col. H. L. B. (Cambs.

Sassoon, Sir Edw. Albert

Goulding, Edward Alfred

M'Iver, Sir L. (Edinburgh, W.

Scott, Sir S. (Marylebone, W.)

Gray, Ernest (West Ham)

Majendie, James A. H.

Seton-Karr, Henry

Green, Walford D. (Wednesbury

Mansfield, Horace Rendall

Sharpe, William Edward T.

Greene, Sir E.W (B'rySEdm'nds

Massey-Mainwaring, Hn. W. F.

Shaw, Charles Edw. (Stafford)

Greene, W. Raymond-(Cambs.)

Maxwell, Rt Hn Sir H. E. (Wigt'n

Shipman, Dr. John G.

Grenfell, William Henry

Maxwell, W J H (Dumfriesshire)

Sinclair, Capt John (Forfarshire

Greville, Hon. Ronald

Mellor, Rt. Hon. John William

Smith, H. C. (North'mb. Tynesd.

Griffith, Ellis J.

Melville, Beresford Valentine

Smith, James Parker (Lanarks.)

Hain, Edward

Middlemore, J. Throgmorton

Smith, Hon. W. F. D.(Strand)

Hambro, Charles Eric

Mildmay, Francis Bingham

Soames, Arthur Wellesley

Hamilton, Rt Hn Lord G(Midd'x

Molesworth, Sir Lewis

Soares, Ernest J.

Hamilton, Marq of L'ndonderry

Montagu, Hon. J. Scott (Hants.)

Spencer, Rt Hn. C. R (Northants)

Hanbury, Rt. Hon. Robert Wm.

Moore, William (Antrim, N.)

Stanley, Edward J. (Somerset)

Harmsworth, R. Leicester

Morgan, David J. (Walthamst'w

Stanley, Lord (Lancs.)

Haslett, Sir James Horner

Morgan, Hn. Fred. (Monm'thsh.

Stock, James Henry

Hay, Hon. Claude George

Morrell, George Herbert

Stone, Sir Benjamin

Hayne, Rt. Hon. Charles Seale-

Morrison, James Archibald

Strutt, Hon. Charles Hedley

Hayter, Rt. Hn. Sir Arthur D.

Morton, A. H. A. (Deptford)

Talbot, Lord E. (Chichester)

Helder, Augustus

Morton, Edw. J. C. (Devonport)

Taylor, Theodore Cooke

Helme, Norval Watson

Mount, William Arthur

Tennant, Harold John

Henderson, Alexander

Mowbray, Sir Robert Gray C.

Thomas, David Alfred (Merthyr

Hermon-Hodge. Robert Trotter

Muntz, Philip A.

Tollemache, Henry James

Hoare, Sir Samuel (Norwich)

Murray, Rt Hn A. Graham (Bute

Tomlinson, Wm. Edw. Murray

Hogg, Lindsay

Murray, Charles J. (Coventry)

Trevelyan, Charles Philips

Holland, William Henry

Murray, Col. Wyndham (Bath)

Tufnell, Lt.-Col. Edward

Hope, J. F. (Sheffield, Brightside

Newdigate, Francis Alexander

Ure, Alexander

Horniman, Frederick John

Newnes, Sir George

Valentia, Viscount

Houldsworth, Sir Wm. Henry

Nicholson, William Graham

Vincent, Sir Edgar (Exeter)

Hoult, Joseph

Nussey, Thomas Willans

Wallace, Robert

Howard, John (Kent, Faversh'm

Orr-Ewing, Charles Lindsay

Walton, Joseph (Barnsley)

Hudson, George Bickersteth

Palmer, Walter (Salisbury)

Wanklyn, James Leslie

Hutton, Alfred E. (Morley)

Parkes, Ebenezer

Warde, Colonel C. E.

Hutton, John (Yorks, N. R.)

Partington, Oswald

Warr, Augustus Frederick

Jebb, Sir Richard Claverhouse

Paulton, James Mellor

Wason, John Cathcart (Orkney)

Jessel, Captain Herbert Merton

Pearson, Sir Weetman D.

Weir, James Galloway

Johnston, William (Belfast)

Pease, J. A. (Saffron Walden)

Welby, Sir Chas. G. E. (Notts.)

White, George (Norfolk)

Willox, Sir John Archibald

Woodhouse, Sir J T. (Hudd'rsfid

White, Luke (York, E. R.)

Wills, Sir Frederick

Wylie, Alexander

Whiteley, George (York, W. R.)

Wilson, Henry J. (York, W. R.)

Wyndham, Rt. Hon. George

Whitley, J. H. (Halifax)

Wilson, John (Falkirk)

Whitmore, Charles Algernon

Wilson, John (Glasgow)

TELLERS FOR THE AYES—Sir

Whittaker, Thomas Palmer

Wilson, J. W.(Worcestersh. N.)

William Walrond and Mr. Anstruther.

Williams, Col. R. (Dorset)

Wodehouse. Rt. Hn. E. R. (Bath)

Williams, Osmond (Merioneth)

Wolff, Gustav Wilhelm

NOES.

Abraham, William (Cork, N. E.)

Hayden, John Patrick

O'Donnell, T. (Kerry, W.)

Barry, E. (Cork, S.)

Hemphill, Rt. Hon. Charles H.

O'Dowd, John

Blake, Edward

Jordon, Jeremiah

O'Kelly, Conor (Mayo, N.)

Boland, John

Joyce, Michael

O'Malley, William

Boyle, James

Leamy, Edmund

O'Mara, James

Burke, E. Haviland-

Lundon, W.

O'Shaughnessy, P. J.

Campbell, John (Armagh, S.)

MacNeill, John Gordon Swift

Jordan, Jeremiah

Carew, James Laurence

M'Cann, James

Sullivan, Donal

Condon, Thomas Joseph

M'Dermott, Patrick

Power, Patrick Joseph

Crean, Eugene

M'Fadden, Edward

Reddy, M.

Cullinan, J.

M'Govern, T.

Redmond, John E. (Waterford)

Daly, James

Mooney, John J.

Redmond, William (Clare)

Davies, Alfred (Carmarthen)

Murnaghan, George

Roche, John

Delany, William

Murphy, John

Sheehan, Daniel Daniel

Dillon, John

Nannetti, Joseph P.

Sullivan, Donal

Doogan, P. C.

Nolan, Joseph (Louth, South)

Thompson, Dr EC (Monagh'n, N

Duffey, William J.

O'Brien, Kendal (Tipperary Mid

Tully, Jasper

Farrell, James Patrick

O'Brien, Patrick (Kilkenny)

White, Patrick (Meath, North)

Ffrench, Peter

O'Brien, P. J. (Tipperary, N.)

Young, Samuel (Cavan, East)

Field, William

O'Connor, James (Wicklow, W.)

Flynn, James Christopher

O'Connor, T. P. (Liverpool)

TELLERS FOR THE NOES—Sir

Gilhooly, James

O'Doherty, William

Thomas Esmonde and Captain Donelan.

Hammond, John

O'Donnell, John (Mayo, S.)

Clause 7:—

said the next group of Amendments standing in his name were consequential; and their objection was to ensure that goods liable to duty should pay the amount of duty to which they were liable and no more. Under the clause as it at present stood the Chancellor of the Exchequer was able to bring into play the provisions of the Customs Tariff Act, 1876, and since the resolution imposing this duty was carried those provisions had been enforced, with the result that when any merchandise was imported into this country containing a percentage of a dutiable article, the duty was levied not upon that percentage only, but upon the full bulk weight of the article. That was to say, that if a ton of merchandise contained 10 per cent. of a dutiable article, the duty was charged not upon the 10 per cent. but upon the whole ton weight. That was a very unfair method of proceeding, but it was perfectly justified under the provisions of the Act to which he had referred. The instructions issued to the Customs authorities by the Chancellor of the Ex- chequer at the time the duty was imposed stated that the duty should be charged, in accordance with the provisions of the schedule to the Customs Tariff Act, 1876, on goods containing as a part or ingredient thereof any article liable to any of the duties. Accompanying those instructions was an explanatory memorandum, to the following effect, of the manner in which the paragraph was to be regarded—

"The terms of this resolution are to be held as requiring that the duty should be levied on the full weight of all such articles at the highest rate of duty to which any part of ingredient of the article may be liable."

The result of this was that such articles, to take two examples, as canned fruits, containing 10 per cent. of sugar, or condensed milk, containing 40 per cent. of sugar, were charged the sugar duty on their whole bulk weight, irrespective of the contents. If the several Amendments he suggested were adopted the clause would read thus—

"Where any manufactured goods contain any article liable to any duty of Customs the duty should be charged in respect of such quantity of the articles as should be used in the manufacture or preparation of the goods, and in case of goods containing more than one such, article it should he charged in a similar manner on each article liable to duty at the rate of the duty respectively applicable thereto."

The clause thus amended would be perfectly fair, which at present it was not.

Amendment proposed—

"In page 4, line 1, after the word 'any' to insert the word 'manufactured.'"—( Mr. Kearley ).

Question proposed, "That the word 'manufactured' be there inserted."

* understood that the hon. Member was prepared to accept an amended form of the clause which he himself would move, and therefore he hoped he would not unnecessarily detain the Committee.

said he did not desire to stand between the right hon. Gentleman and his clause, but he thought it necessary that some explanation should be given of the effect of the Amendment. It was clear that the manner in which the duty had been levied was not a fair one, and the present opportunity ought to be taken to explain how it had worked in the past, and what would be the effect in the future of the Amendment the right hon. Gentleman was about to move, and which he was prepared to accept.

Amendment, by leave, withdrawn.

said that when he proposed to impose the duty on sugar he found the law with regard to the amount of duty leviable on goods partially composed of dutiable articles in this condition: By the Customs Tariff Act, 1876, it was enacted that goods containing as a part or ingredient any article liable to duty should be charged with the full duty payable on such articles, or, if composed of more than one article liable to duty, to the full duty payable on the articles charged at the highest rate of duty. That had been the law since 1876, but he agreed with the hon. Member that it was not an equitable arrangement. The reason that its unfairness had not been discovered before was probably that there had been so very few articles chargeable under that provision, but directly they came to apply this duty the difficulty became apparent. To charge the duty on the full weight of condensed milk and many articles of that type, in which the proportion of sugar was much less than the total bulk, would be entirely against the desire of Parliament and of himself. He therefore authorised the Customs, instead of levying the full duty chargeable under the Act of 1876, to levy it under the second alternative in the clause. He might say that the clause was framed in order to give the Customs as much liberty in the matter as could possibly be given. It was extremely difficult to make one rule applicable to all articles, and therefore this clause was proposed, giving alternatives to the Customs, with the assent of the Treasury, as to the mode in which the duty should be levied. He agreed, however, that the alternatives were too many, and he thought they might properly as a rule adopt the system now in force. It would be necessary, however, to retain the more stringent provisions of the Customs Tariff Act, 1876, as a weapon for use in case of need, and therefore his proposal was that the clause should read as follows—

"Where any goods contain as a part or ingredient thereof any article liable to any duty of Customs the duty shall be charged in respect of such quantity of the articles as shall appear to the satisfaction of the Treasury to be used in the manufacture or preparation of the goods, and in the case of goods containing more than one such article shall be charged at a similar manner on each article liable to duty at the rate of duty respectively applicable thereto, unless the Treasury shall be of opinion that it is necessary for the protection of the revenue that the duty shall be charged in accordance with the Customs Tariff Act of 1876.

He understood that the hon. Member would be satisfied with the clause in that form.

* asked whether the clause would apply to coke. Coke was a manufactured article, one ton thereof representing 60 per cent. of two tons of coal.

reminded the right hon. Gentleman that during the discussion on Clause 3 he promised to consider the question.

said the proposal of the Chancellor of the Exchequer seemed a very fair one, and, as the hon. Member for Devonport was satisfied with it, probably the Committee would be willing to accept it. He thought, however, that on this, as on other clauses, the hon. Member had rendered good service to the Committee by calling attention to matters which required amendment.

asked whether the Amendment would override the general instructions issued to the Customs in regard to certain matters.

* : It will apply to those articles.

The Amendments proposed by the Chancellor of the Exchequer were agreed to.

Clause, as amended, agreed to.

Clauses 8 and 9 agreed to.

Clause 10:—

moved to add at the end of Clause 10 the words "Provided always that this section shall not apply to Ireland." His object in doing so was to pursue the general line he had adopted of endeavouring to exclude Ireland from the scope of the Bill. If any class in Ireland deserved to have to pay a portion of the expenses of the war it was the class who paid income tax to a large extent. Although he was speaking on behalf of a number of people who had supported the war, and who, therefore, did not deserve to be exempted, he thought that on the principle of objecting to Ireland paying anything in connection with the war expenditure, he was justified in moving this Amendment.

Amendment proposed—

"In page 5, line 27, at the end, to add the words, 'provided always, that this section shall not apply to Ireland.'"—( Mr. William Redmond .)

Question proposed, "That those words be there added."

, in supporting the Amendment, thought the income tax a very useful tax as long as it was confined to England, but inasmuch as it was one of the means by which the over-taxation of Ireland was kept up, he was justified in claiming that the clause should not apply to that country. The tax was increased in order to meet a portion of the expenses of the iniquitous and inglorious war in South Africa, in connection with which British prestige had been dragged in the mire. The Chancellor of the Exchequer had stated that the increase of the income tax last year had yielded practically nothing so far as Ireland was concerned, and it was very probable that the same result would occur this year. If the Committee were disposed to act in a fair spirit towards Ireland they would agree to this very reasonable Amendment. Another objection to the tax was the inquisitorial way in which the provisions of the statute were carried out. The practice in many parts of Ireland was year by year to increase the assessment upon which the tax was demanded until the person aggrieved was forced to appeal, and a great number of people, especially ladies with small private incomes, paid much more than they ought rather than subject themselves and their accounts to the examination of the officials. He had been told that if a person desired to pay only his fair proportion of the income tax he must keep either a perfect set of books or no books at all. Unfortunately, the Irish people in many cases did not keep a perfect set of books, and they had not yet arrived at that state of excellence in which no books at all were kept. The consequence was that the poorer classes of the income tax payers were hit very hardly by this imposition, and, bearing in mind the cause of the increase, the Nationalist Members would protest against the tax on every possible occasion.

Question put.

The Committee divided:—Ayes, 61; Noes, 308. (Division List No. 303.)

AYES.

Abraham, William (Cork, N. E.)

Hemphill, Rt. Hon. Charles H.

O'Donnell, John (Mayo, S.)

Barry, E. (Cork, S.)

Jordan, Jeremiah

O'Donnell, T. (Kerry, W.)

Boland, John

Joyce, Michael

O'Dowd, John

Boyle, James

Leamy, Edmund

O'Kelly, Conor (Mayo, N.)

Burke, E. Haviland-

Lewis, John Herbert

O'Malley, William

Campbell, John (Armagh, S.)

Lundon, W.

O'Mara, James

Carew, James Laurence

MacNeill, John Gordon Swift

O'Shaughnessy, P. J.

Condon, Thomas Joseph

M'Cann, James

Power, Patrick Joseph

Crean, Eugene

MacDermott, Patrick

Reddy, M.

Cullinan, J.

M'Fadden, Edward

Redmond, John E.(Waterford)

Daly, James

M'Govern, T.

Redmond, William (Clare)

Delany, William

Mooney, John J.

Roche, John

Dillon, John

Murnaghan, George

Sheehan, Daniel Daniel

Doogan, P. C.

Murphy, John

Sullivan, Donal

Duffy, William J.

Nannetti, Joseph P.

Thompson, Dr E C (Monagh'n, N

Farrell, James Patrick

Nolan, Joseph (Louth, South)

Tully, Jasper

Ffrench, Peter

O'Brien, Kendal (Tipperary Mid

White, Patrick (Meath, North)

Field, William

O'Brien, Patrick (Kilkenny)

Flynn, James Christopher

O'Brien, P. J. (Tipperary, N.)

TELLERS FOR THE AYES—

Gilhooly, James

O'Connor, James (Wicklow, W.)

Sir Thomas Esmonde and Captain Donelan.

Hammond, John

O'Connor, T. P. (Liverpool)

Hayden, John Patrick

O'Doherty, William

NOES.

Acland-Hood, Capt. Sir Alex. F.

Chamberlain, Rt. Hon. J. (Birm.

Fison, Frederick William

Agnew, Sir Andrew Noel

Chamberlain, J. Austen (Worc'r

Fitzmaurice, Lord Edmond

Allan, William (Gateshead)

Channing, Francis Allston

Fletcher, Sir Henry

Allen, Chas. P. (Glouc., Stroud)

Chaplin, Rt. Hon. Henry

Foster, Sir Walter (Derby Co.)

Archdale, Edward Mervyn

Cochrane, Hon. Thos. H. A. E.

Fuller, J. M. F.

Arkwright, John Stanhope

Collings, Rt. Hon. Jesse

Galloway, William Johnson

Arnold-Forster, Hugh O.

Colomb. Sir John Charles Ready

Gladstone, Rt. Hn. Herbert J.

Arrol, Sir William

Colston, Chas. Edw. H. Athole

Goddard, Daniel Ford

Atkinson, Rt. Hon. John

Compton, Lord Alwyne

Godson, Sir Augustus Frederick

Bagot, Capt. Josceline FitzRoy

Corbett, A. Cameron(Glasgow)

Gordon, Hn. J. E. (Elgin & Nairn

Bailey, James (Walworth)

Corbett, T. L. (Down, North)

Gordon, J. (L'ndonderry, South

Bain, Col. James Robert

Cox, Irwin Edward Bainbridge

Gore, Hon. G R C Ormsby-(Salop

Baird, John George Alexander

Craig, Robert Hunter

Gorst, Rt. Hn. Sir John Eldon

Balcarres, Lord

Cranborne, Viscount

Goulding, Edward Alfred

Balfour, Rt. Hon. A. J. (Manc'r)

Cross, Alexander (Glasgow)

Gray, Ernest (West Ham)

Balfour, Capt. C. B. (Hornsey)

Crossley, Sir Savile

Green, Walford D. (Wednesbury

Balfour, Rt Hn Gerald W. (Leeds)

Cust, Henry John C.

Greene, Sir E. W (B'rySEdm'nd)

Balfour, Major K. R. (Christch.)

Dalkeith, Earl of

Greene, Henry D. (Shrewsbury)

Banbury, Frederick George

Dalrymple, Sir Charles

Greene, W. Raymond- (Cambs.)

Bathurst, Hon. Allen Benjamin

Davenport, W. Bromley-

Grenfell, William Henry

Beach, Rt. Hn. Sir M. H. (Bristol)

Davies, Alfred (Carmarthen)

Gretton, John

Bell, Richard

Davies, Sir Horatio D. (Chatham

Greville, Hon. Ronald

Bentinck, Lord Henry C.

Davies, M. Vaughan-(Cardigan)

Griffith, Ellis J.

Bhownaggree, Sir M. M.

Denny, Colonel

Haldane, Richard Burdon

Bignold, Arthur

Dewar, John A. (Inverness-sh.)

Hall, Edward Marshall

Bigwood, James

Dewar, T. R. (T'rHamrts, S Geo.

Hambro, Charles Eric.

Blundell, Col. Henry

Dickson-Poynder, Sir John P.

Hamilton, Rt Hn Lord G (Midd'x

Bond, Edward

Digby, John K. D. Wingfield

Hamilton, Marq of (L'nd'nderry

Brassey, Albert

Dimsdale, Sir Joseph Cockfield

Hanbury, Rt. Hn. Robert Wm.

Brigg, John

Dorington, Sir John Edward

Harcourt, Rt. Hon. Sir Wm.

Broadhurst, Henry

Douglas, Rt. Hon. A. Akers

Harmsworth, R. Leicester

Brodrick, Rt. Hon. Sir John

Douglas, Charles M. (Lanark)

Harris, Frederick Leverton

Brunner, Sir John Tomlinson

Duncan, J. Hastings

Haslett, Sir James Horner

Bull, William James

Durning-Lawrence, Sir Edw.

Hay, Hon. Claude George

Burns, John

Dyke, Rt. Hon. Sir William Hart

Hayne, Rt. Hon. Charles Seale-

Butcher, John George

Egerton, Hon. A. de Tatton

Hayter, Rt. Hon. Sir Arthur D.

Buxton, Sydney Charles

Elibank, Master of

Helder, Augustus

Caldwell, James

Elliot, Hon. A. Ralph Douglas

Helme, Norval Watson

Carlile, William Walter

Fardell, Sir T. George

Henderson, Alexander

Carson, Rt. Hon. Sir Edw. H.

Fellowes, Hon. Ailwyn Edward

Hermon-Hodge, Robert Trotter

Causton, Richard Knight

Ferguson, R. C. Munro (Leith)

Hoare, Sir Samuel (Norwich)

Cavendish, R F. (N. Lancs.)

Fergusson, Rt Hon Sir J (M'nc'r)

Hobhouse, C. E. H. (Bristol, E.)

Cavendish, V. C. W. (Derbyshire

Fielden, Edward Brocklehurst

Holland, William Henry

Cawley, Frederick

Finch, George H.

Hope, J. F. (Sheffield, Brightside

Cecil, Evelyn (Aston Manor)

Finlay, Sir Robert Bannatyne

Hornby, Sir William Henry

Cecil, Lord Hugh (Greenwich)

Fisher, William Hayes

Horniman, Frederick John

Houldsworth, Sir Wm. Henry

Morrell, George Herbert

Sassoon, Sir Edward Albert

Hoult, Joseph

Morrison, James Archibald

Scott, Chas. Prestwich.(Leigh)

Howard, J. (Kent, Faversham)

Morton, Arthur H. A. (Deptford

Scott, Sir S. (Marylebone, W.)

Hudson, George Bickersteth

Morton, E. J. C. (Devonport)

Seely, Charles Hilton (Lincoln)

Hutton, Alfred E. (Morley)

Mount, William Arthur

Seton-Karr, Henry

Hutton, John (Yorks, N. R.)

Mowbray, Sir Robt. Gray C.

Sharpe, William Edward T.

Jessel, Captain Herbert Merton

Muntz, Philip A.

Shaw, Chas. Edw. (Stafford)

Johnston, William (Belfast)

Murray, Rt. Hon. A. G. (Bute

Sinclair, Capt John (Forfarshire

Johnstone, Heywood (Sussex)

Murray, Chas. J. (Coventry)

Sinclair, Louis (Romford)

Joicey, Sir James

Murray, Col. Wyndham (Bath)

Smith, Abel H. (Hertford, East)

Jones, William (Carnarvonshire

Newdigate, Francis Alexander

Smith, H.C(North'mb. Tynesi'e

Kearley, Hudson E.

Newnes, Sir George

Smith, James Parker (Lanarks.)

Kemp, George

Nicholson, William Graham

Smith, Hon. W. F. D. (Strand)

Kennaway, Rt. Hon. Sir John H.

Nicol, Donald Ninian

Soames, Arthur Wellesley

Kenyon, Hon. Geo. T. (Denbigh)

Norman, Henry

Soares, Ernest J.

Kenyon-Slaney, Col. W. (Salop.

Nussey, Thomas Willans

Stanley, Edward jas. (Somerset

Keswick, William

O'Neill, Hn. Robert Torrens

Stanley, Lord (Lancs.)

King, Sir Henry Seymour

Orr-Ewing, Charles Lindsay

Stirling-Maxwell, Sir John M.

Knowles, Lees

Palmer, Walter (Salisbury)

Stock, James Henry

Lambert, George

Parkes, Ebenezer

Strutt, Hon. Chas. Hedley

Lambton, Hon. Frederick Wm.

Partington, Oswald

Talbot, Lord E. (Chichester)

Lawson, John Grant

Paulton, James Mellor

Tennant, Harold John

Layland-Barratt, Francis

Pearson, Sir Weetman D.

Thomas, David Alfred (Merthyr

Lee, Arthur H. (Hants, Fareham

Pease, J. A. (Saffron Walden)

Thornton, Percy M.

Legge, Col. Hon. Heneage

Peel, Hn. Wm. Robert Wellesley

Tollemache, Henry James

Leng, Sir John

Penn, John

Tomlinson, Wm. Edw. Murray.

Leveson-Gower, Fred. N. S.

Perks, Robert William

Tufnell, Lieut. Col. Edward

Lockwood, Lt.-Col. A. R.

Pilkington, Lieut.-Col. Richard

Valentia, Viscount

Loder, Gerald Walter Erskine

Platt-Higgins, Frederick

Wallace, Robert

Long, Col. Charles W. Evesham

Plummer, Walter R.

Warde, Colonel C. E.

Long, Rt. Hon. W. (Bristol, S.)

Powell, Sir Francis Sharp

Warr, Augustus Frederick

Lowe, Francis William

Pretyman, Ernest George

Wason, John Cathcart(Orkney

Lowther, C. (Cumb. Eskdale)

Priestley, Arthur

Weir, James Galloway

Loyd, Archie Kirkman

Pryce-Jones, Lt.-Col. Edward

Welby, Sir Chas. G. E.(Notts.

Lucas, Col. Francis (Lowestoft)

Purvis, Robert

White, George (Norfolk)

Lyttelton, Hon. Alfred

Quilter, Sir Cuthbert

White, Luke(York, E. R.)

Macartney, Rt. Hn. W. G. Ellison

Rankin, Sir James

Whitley, J. H. (Halifax)

Macdona, John Cumming

Rasch, Major Frederic Carne

Whitmore, Charles Algernon

MacIver, David (Liverpool)

Ratcliff, R. F.

Whittaker, Thomas Palmer

Maconochie, A. W.

Rea, Russell

Williams, Colonel R. (Dorset)

M'Arthur, Charles(Liverpool)

Reid, James(Greenock)

Williams, Osmond (Merioneth)

M'Arthur, William (Cornwall)

Remnant, James Farquharson

Willox, Sir John Archibald

M'Calmont, Col. H. L. B. (Cambs.

Renshaw, Charles Bine

Wills, Sir Frederick

M'Iver, Sir Lewis(Edinburgh W

Rentoul, James Alexander

Wilson, A. Stanley (Yorks, E. R.

Majendie, James A. H.

Richards, Henry Chorles

Wilson, Henry J. (Yorks, W. R.)

Malcolm, Ian

Ridley, S. Forde(Bethnal Green

Wilson, John(Falkirk)

Mansfield, Horace Rendall

Rigg, Richard

Wilson, John (Glasgow)

Massey-Mainwaring, Hn. W. F.

Ritchie. Rt. Hn. Chas. Thomson

Wilson, J. W.(Worcestersh. N.)

Maxwell. W.JH.(Dumfriesshire

Roberts, John H. (Denbighs.)

Wodehouse, Rt. Hn. E.R.(Bath)

Mellor, Rt. Hn. John William

Robertson, Herbert (Hackney)

Woodhouse, Sir JT(Huddersf'd)

Melville, Beresford Valentine

Robson, Wm. Snowdon

Wortley, Rt. Hon. C. B. Stuart-

Mildmay, Francis Bingham

Rolleston, Sir John F. L.

Wylie, Alexander

Molesworth, Sir Lewis

Round, James

Wyndham, Rt. Hon. George

Montagu, Hn. J. Scott(Hants.

Royds, Clement Molyneux

Younger, William

Moon, Edward Robert Pacy

Russell, T. W.

Moore, William (Antrim, N.)

Sackville, Col. S. G. Stopford-

TELLERS FOR THE NOES —

Morgan, David J(Walthamstow

Samuel, S. M. (Whitechapel)

Sir William Walrond and Mr. Anstruther.

Morgan, Hn. Fred(Monm'thsh)

Sandys, Lt.-Col. Thos. Myles

Question proposed, "That Clause 10, as amended, stand part of the Bill."

* said he had an Amendment on the Paper dealing with the important question of a graduated income tax, but a portion of that Amendment was not in order, and rather than present it to the House in that curtailed form, he thought it was better for him to address the House upon the clause as a whole. It was a question of great importance, because the revenue to be raised this year would amount to £33,800,000. He hardly thought that the House and the country fully realised the amount of taxation raised under this clause. It was half as much again as the Customs duties, and considerably more than the amount raised by Excise. The Chancellor of the Exchequer had stated that it was impossible for him to adopt a direct system of graduation, but he saw no reason why the right hon. Gentleman should not extend the existing system of graduation by exemption, which had worked so well in practice, and which, as far as he could see, could be very easily extended. This was no new principle, but one to which the House of Commons had repeatedly and deliberately given its sanction. It was said that the estate duty was imposed to redress the inequalities between the receivers of large and small incomes respectively. That object had been accomplished to a certain extent, but owing to the large additions made to the income tax circumstances had materially changed. In the year 1897–8 the income tax produced a little over £17,000,000 and the estate duty £11,000,000. Next year the income tax realised £18,000,000 and the estate duty £11,400,000. For 1900–1 the income tax produced £26,920,000 and the estate duty nearly £13,000,000. The Estimate for 1901–2 was £14,000,000 for the estate duty and the amount derivable from the income tax was put at £33,800,000. Three years ago the estate duty fell short of the income tax by £6,600,000, but in the current year it would fall short by something like £19,000,000. Under those circumstances a very great change had occurred in the relative incidence of the income tax and the estate duty, and this change was so great as to justify the Chancellor of the Exchequer in making great changes in the incidence of the tax itself. He was not asking the right hon. Gentleman to adopt any new principle whatever, for he asked simply for an extension and an enlargement of the old principle upon which they had been working with great success for some years past. He wished to extend the principle of abatement to a very deserving class of taxpayers with small incomes, upon whom this burden fell with considerable weight. The right hon. Gentleman reminded the merchants of the City of London the other day of the position of the poorer taxpayers, and he would now ask the right hon. Gentleman to translate those words of sympathy into deeds of justice. He did not wish to pile up taxes upon rich people simply because they were wealthy, but he did think that the capacity of each class to bear taxation ought to be carefully considered. This was not in any sense or degree a party question, and he hoped that right hon. and hon. Gentlemen on the other side of the House would do what they could to bring about a better state of things.

* : The hon. Member has very briefly and in a manner which I entirely appreciate dealt with this very important subject. I think the matter goes far beyond the suggestion which the hon. Member has made to the Committee. The hon. Member has referred to the extension of the system of abatements for which I was responsible some years ago, and has admitted that it confers a very material relief on the smaller payers of income tax. I was able to deal with the matter upon that occasion because it was a year in which it was not necessary for me to ask Parliament, for an increase of the income tax. I confess that I see the gravest objection in a year when it is necessary to ask for such an increase to commit what would be almost an act of financial immorality, by bribing the largest number of those who pay income tax to assent to an increase of the income tax which they would hardly at all feel themselves. If this matter is to be approached again—I do not at all deny that it may be necessary to approach it again—it ought to be approached in a year when it is not desired to make an increase in the income tax. The hon. Member himself has upon the Paper a proposal for dealing with it in a much broader way than that which he has suggested. He has suggested a, larger abatement of income tax to all incomes below £700, but that extension is not a very great one. At present a person possessing an income of £200 a year practically pays less than 3d. in the £ income tax, owing to the system of abatements; if he possesses. an income of £300 he pays about 6½d.; if he has an income of £400 he pays about 8¼d.; £500, about 9¾d.; £600, a little over 11d.; and£700, about½d. That is assuming the general rate of income tax to be 14d. in the£. These are substantial abatements, and though these rates are rather less than the abatements proposed in the scale of the hon. Member, I think the hon. Member will admit that they are not so very materially less as to afford any great reason for complaint. Then the hon. Member goes on to propose in his scale a further abatement on incomes between £700 and £2,000 a year. That proposal Would deprive the Exchequer of a very large portion of the yield of the income tax, because, thanks to the great diffusion of wealth in this country, a large amount of the income tax is paid by persons having incomes of between £700 and £2,000 a year. So far as it is possible to make a calculation on this matter, it has been calculated by the Inland Revenue officials that this year the hon. Member's scheme, if it could be worked out, would deprive the Revenue of something like from £7,000,000 to £10,000,000. No doubt the hon. Gentleman has tried to make up for the loss by imposing on the highest incomes as much as he thought should reasonably fall on them. He had, in fact, proposed to charge the highest incomes 2s. in the pound, when the average is 1s. 2d. That is clearly insufficient to make up the deficiency on the lower grades. The hon. Gentleman might say, "Oh, I will charge the higher incomes more," but he will find that that would land him in enormous difficulty. If the income-tax was to be graduated the process of self-assessment must be trusted to, and under that process, owing sometimes to fraud, but more commonly to ignorance or carelessness, most inaccurate returns are made. I have myself seen most remarkable cases. I have seen returns made by well-known men, men of the highest integrity and probity, which were absolutely inaccurate; and I am quite sure that there would be nothing more dangerous to the system than to adopt any plan which would increase the amount of self-assessment now necessary under Schedule D. I will not attempt to detain the Committee by going further into this matter, for I think that to a very great extent the inequality to which the hon. Gentleman refers was redressed by the Finance Act of 1894; but I quite admit that if a permanent income-tax of Is. 2d. were imposed it might be necessary to reconsider this question. If we had to do so I would suggest that it should not be done by any attempt at reconstruction of the income-tax. That, I believe, would be very dangerous. The principle adopted in 1894 should be adopted, of imposing some compensatory taxation to equalise the taxation of the richer with that of the poorer class of income-tax payers. I will not bind myself to any plan or policy in the matter. I will only repeat my protest against the idea of making such changes in the income-tax itself as were suggested in the Amendment and indicate my own belief that the matter must be approached in the way I have suggested.

said they were indebted to the right hon. Gentleman for devoting his speech to an Amendment which had not been moved. He was afraid that the right hon. Gentleman's supporters would not thank him for saying that it would be financially immoral to relieve the smaller class of income taxpayers.

* : I did not say that. I said that it would be financially immoral to do it in the year when it was necessary to ask for an increase in the income tax.

said he had seen letters from a large number of gentlemen who called themselves Conservatives, which appeared in the Standard newspaper, and they expressed themselves very strongly upon this point. He congratulated the Chancellor of the Exchequer upon having become a convert to the principle laid down by the late Chancellor of the Exchequer in his Bill of 1894. He supported the right hon. Gentleman the Member for West Monmouthshire upon that occasion, and he remembered that there was no more vehement opponent of that principle than the Chancellor of the Exchequer himself, for he, smote the Member for West Monmouthshire hip and thigh. The income tax was not an emergency tax, as when Sir Robert Peel introduced it; it was now a permanent tax, and the right hon. Gentleman had stated that if the ordinary expenditure of the country went on at its present rate it would have to remain at 1s. in the £. The Committee were therefore entitled to ask that some relief should be given to those who paid the tax upon the smallest incomes. In his great speech in 1853, Mr. Gladstone said—

"I do not at all deny that the ease of the professional man appeals to our sympathies. In my opinion it is one of the reasons which indicate that the tax ought to be a temporary tax."

There was a great difference between the professional man who earned his income from year to year and the man who derived his income from invested property. The tax fell upon him with especial severity, and he was entitled to a further abatement. He had to make provision for his family, otherwise when he died they would be left practically destitute. If he insured his life he at once imposed a considerable tax upon himself. In country districts a considerable amount of income tax was paid which ought not to be. People had to keep up a certain appearance, and they did not care to claim abatements, because it involved the examination of their accounts by people who lived in the district. Sir D. Barbour, in his Report with reference to the Transvaal, stated that in the colonies there was a strong dislike to an income tax. So there was in England. Nobody liked to pay income tax, but it had to be paid in order to meet the warlike expenditure of the country. Why, however, they should have to pay it in this country, while they did not in the colonies, he could not understand. But that did not affect the argument he had endeavoured to place before the right hon. Gentleman, and he hoped that the professional class would receive more liberal treatment than they had hitherto done.

I think my hon. friend who opened this discussion may be tolerably well satisfied with the answer he has received from the Chancellor of the Exchequer. I see nothing in the principle of a graduated income tax which can be objected to. It is founded on a sound principle— that those who have the larger means should pay the higher proportion. That is a principle which Parliament adopted—and which has been followed since by those who have been responsible for the finances of this country—in the changes that were made in the death duties of 1894. 1 have never been able hitherto to support a graduated income tax, for the reasons which have been stated by the Chancellor of the Exchequer as to the difficulty of collection. It is much more difficult to get a man to state every year the whole aggregate of his income than it is to ascertain it once in a lifetime. One of the reasons which have so largely increased the receipts from the income tax is the fact that people are not called upon to state all their income; the tax is collected at the source, and no doubt it is more adequately and efficiently collected in that way. We must be very careful not to disturb the framework of the income tax, which is one of the chief pillars of the revenue of this country, and if we take any course which makes it more odious or oppressive than it is at present, we shall endanger the whole tax. The right hon. Gentleman has said, what is painfully true, that in spite of all these objections, we are closely arriving at a stage when we must face all these difficulties, for the expenditure of the country is such that we shall have to resort to even the most objectionable taxes, collected in the most objectionable way, in order to meet the expenditure. The right hon. Gentleman said that if the income tax is to remain at 1s. 2d. in the pound, it would have to be reconsidered. I wish I could think that it would be reconsidered in the sense of giving greater abatements to the poorer people. I am afraid you will never be able to givegreater abatements than you give at present. What we have to look to is a higher scale for the richer people. That will be the tendency of the alteration of the income tax. You cannot afford, in consequence of the poverty which is created in the revenue by your expenditure, to give relief either by diminishing the tax or by increasing the abatements to the poorer classes. What you will have to do will be to impose new taxes, and to raise the taxes you have already. It cannot be repeated too often that in the last five years we have increased by £30,000,000 the normal expenditure of the country. That is the yield of the income tax at 1s. 2d. in the pound, and, if we are going on in the next five years at that rate, the doubling of the tax to 2s. 4d. would not meet the increased expenditure of the country. Therefore, when we are discussing this question, we must bear in mind that we must not be too particular about the oppressive character of the tax. What we have got to do is to collect such a revenue as nobody has hitherto ever contemplated and, as far as I can see, we shall go on increasing our expenditure, and, consequently, making taxation more oppressive year after year. Therefore, I only desire to say that, whatever may be the objections as to the difficulties of collection, I for one entertain no objection whatever in principle to the graduation of the income tax.

said that one very important class had not been mentioned in the debate, namely, the business and commercial men. The method adopted in regard to the imposition of the income tax upon this class was exceedingly peculiar. The business man received a form at the beginning of the year, and was expected to record the amount he would realise by his business transactions in the course of that year. No man could tell exactly how much he would make, but year after year the most excessive demands were made, with the result that the business men of Ireland paid the tax on incomes far in excess of the amount they were likely to realise. Many men preferred to pay on a higher scale than they were really liable to, rather than undergo the ordeal to which they were subjected if they appealed against their assessments. The whole system was a failure. The price of labour had increased considerably, and the difficulty of carrying on successful business enterprises grew greater every day. He had been asked by several leading merchants in Dublin to mention the unsatisfactory method adopted of assessing this tax. If a business man went before the assessor he had to bring forward his books, and he was contradicted upon everything, and the assessor did not believe him. He thought this was a point worthy of some attention from the right hon. Gentleman. He agreed that incomes derived from the personal labour of individuals ought not to be taxed so high as the incomes derived by rich men without any exercise of brain or body. This hypothetical method of assessing the income tax was an extraordinary one, and could not be supported by argument.

said the Committee would recognise that this was a very grave and important vote. He desired to express his concurrence with the remarks made by the Chancellor of the Exchequer in regard to the incidence of this tax in the future. He did not think there was any prospect of getting the income tax at a much lower rate for many years, and he thought some means would have to be found by which the incomes of the salaried classes would be relieved. He thought the right hon. Gentleman had made it clear that there was no possible way of carrying out a system of graduation, and he sympathised with the views which the Chancellor of the Exchequer had placed before the House.

said that to his mind the direction which any change in the income tax should take ought to be to raise the tax on the larger incomes. In this way a large income would be derived, and the tax could be very easily collected. Not a single word of objection to this increase in the income tax had come from the Government side of the House, and therefore he trusted that when the Chancellor of the Exchequer found it necessary to impose further taxation he would again increase the income tax, as apparently that was the form in which increased burdens were least objected to by hon. Gentlemen opposite.

was in full sympathy with the remarks which had been made with regard to the professional men. In Ireland within the last few months the authorities had instituted a regular system of inquisition of a very pronounced character. It was impossible for a trader to state at the beginning of the financial year how much his profits for the year would be, and it was no good his taking an average of the past three years, because probably he had been paying on a larger sum than that for which he was liable. The whole system was irrational and unbusinesslike. He fully agreed with the principle enunciated by the hon. Member for Flint Boroughs. The higher the income the easier it was to be ascertained, and the Income Tax Commissioners obtained the full amount with the least trouble and the greatest certainty.

Question put.

The Committee divided:—Ayes, 217; Noes, 58. (Division List No. 304.)

AYES.

Acland-Hood, Capt. Sir Alex F.

Fison, Frederick Wm.

M'Calmont, Col. HLB(Cambs.)

Agnew, Sir Andrew Noel

Fuller, J. M. F.

M'Iver, Sir L. (Edinburgh, W.

Archdale, Edward Mervyn

Goddard, Daniel Ford

M'Kenna, Reginald

Arkwright, John Stanhope

Godson, Sir Augustus Frederick

Majendie, James A. H.

Arnold-Forster, Hugh O.

Gordon, Hn. J. E. (Elgin & Nairn

Manners, Lord Cecil

Arrol, Sir William

Gordon, J. (Londonderry, South

Mansfield, Horace Rendall

Atkinson, Rt. Hon. John

Gore, Hn GR. C. Ormsby-(Salop

Massey-Mainwaring, Hn. WF.

Bagot, Capt. Josceline FitzRoy

Gore. Hn. S. F. Ormsby-(Linc.

Maxwell W. J. H Dumfries-sh.

Bain, Col. James Robert

Goulding, Edward Alfred

Melville, Beresford Valentine

Balcarres, Lord

Gray, Ernest (West Ham)

Mildmay, Francis Bingham

Balfour, Rt. Hn. A. J. (Manch'r)

Green, WalfordD. (Wednesb'y)

Molesworth, Sir Lewis

Balfour, Capt. C. B. (Hornsey)

Greene, Sir E W (B'ySEdm'nds)

Montagu, Hon. J. S. (Hants.)

Balfour, Rt. Hon. G. W.(Leeds)

Greene, H. D. (Shrewsbury)

Moore, Wm. (Antrim, N.)

Balfour, Maj. KR (Christchurch

Gretton, John

Morgan, D. J. (Walthamstow

Banbury, Frederick George

Greville, Hon. Ronald

Morgan, Hon. F. (Monm'thsh.

Beach, Rt. Hn. Sir M. H. (Bristol

Grey, Sir Edward (Berwick)

Morrell, George Herbert

Beaumont, Wentworth C. B.

Griffith, Ellis J.

Morrison, James Archibald

Bentinck, Lord Henry C.

Hambro, Charles Eric

Morton, Arthur H. A(Deptford)

Bignold, Arthur

Hamilton, Rt Hn Lord G (Mid'x)

Morton, Edw. J. C. (Devonport)

Blundell, Colonel Henry

Hanbury, Rt. Hon. Robt. Wm.

Mount, William Arthur

Bond, Edward

Harcourt, Rt. Hon. Sir Wm.

Mowbray, Sir Robert Gray C.

Brassey, Albert

Harris, Frederick Leverton

Murray, Rt. Hn. A. G. (Bute)

Brigg, John

Haslett, Sir James Horner

Murray, Charles J. (Coventry)

Brodrick, Rt. St. John

Hay, Hon. Claude George

Murray, Col. W. (Bath)

Brunner, Sir John Tomlinson

Hayne, Rt. Hon. Charles Seale

Nicholson, William Graham

Bull, William James

Helder, Augustus

Nicol, Donald Ninian

Butcher, John George

Helme, Norval Watson

Norman, Henry

Buxton, Sydney Charles

Hoare, Sir Samuel (Norwich)

Nussey, Thomas Willans

Caldwell, James

Hobhouse, C. E. H. (Bristol, E.

O'Neill, Hon. Robert Torrens

Cavendish, R. F. (N. Lancs.)

Hope, J. F (Sheffield, Brightside

Palmer, Walter (Salisbury)

Cavendish, V.C.W (Derbyshire

Horniman, Frederick John

Parker, Gilbert

Cecil, Evelyn (Aston Manor)

Hoult, Joseph

Parkes, Ebenezer

Cecil, Lord Hugh (Greenwich)

Howard, John(Kent, Faversh.)

Partington, Oswald

Chamberlain. Rt. Hon. J. (Birm.

Jessel, Capt. Herb. Merton

Paulton, James Mellor

Chamberlain, J. A. (Worc'r)

Johnston, Wm. (Belfast)

Pease, J. A. (Saffron Walden)

Channing, Francis Allston

Joicey, Sir James

Penn, John

Cochrane, Hon. Thos. H. A. E.

Jones, William(Carnarvonsh.)

Platt-Higgins, Frederick

Collings, Rt. Hn. Jesse

Kemp, George

Plummer, Walter R.

Colomb, Sir John Charles R.

Kenyon, Hon. Geo. T. (Denbigh)

Pretyman, Ernest George

Colston, Chas. Edw. H. A.

Kenyon, Slaney, Col. W. (Salop

Priestley, Arthur

Compton, Lord Alwyne

Keswick, William

Pryce-Jones, Lt.-Col. Edward

Corbett, A. Cameron(Glasgow)

Knowles, Lees

Purvis, Robert

Corbett, T. L. (Down, North)

Lambton, Hon. Frederick Wm.

Rankin, Sir James

Cox, Irwin Edward Bainbridge

Lawson, John Grant

Ratcliff, R. S.

Cranborne, Viscount

Layland-Barratt, Francis

Rea, Russell

Cross, Alexander (Glasgow)

Lee, A. H. (Hants., Fareham)

Reid, James (Greenock)

Crossley, Sir Savile

Leveson-Gower, Fredk. N. S.

Remnant, James Farquharson

Dalkeith, Earl of

Lewis, John Herbert

Ridley, S. F. (Bethnal Green)

Davies, Sir Horatio D. (Chath'm

Lockwood, Lt.-Col. A. R.

Ritchie, Rt. Hn. C. Thomson

Dewar, T. R. (T'rH'ml'ts, S.Geo.

Loder, Gerald Walter Erskine

Robertson, Herb. (Hackney)

Dickson-Poynder, Sir John P.

Long, Col.Chas.W. (Evesham)

Royds, Clement Molyneux

Douglas, Rt. Hon. A. Akers-

Long, Rt. Hn. Walter (Bristol, S.

Russell, T. W.

Durning-Lawrence, Sir Edwin

Lough, Thomas

Sackville, Col. S. G. Stopford

Egerton, Hon. A. de Tatton

Lowe, Francis William

Sandys, Lt.-Col. Thos. Myles

Elibank, Master of

Lowther, C. (Cumb., Eskdale

Saunderson. Rt Hn. Col. Edw. J.

Elliot, Hon. A. Ralph Douglas

Lucas, Col. F. (Lowestoft)

Scott, Sir S. (Marylebone, W.)

Evans, Samuel T. (Glamorgan)

Lyttelton, Hon. Alfred

Seely, Chas. Hilton (Lincoln)

Fellowes, Hon. Ailwyn Edward

Macartney, Rt. Hn. W. G. E.

Seton-Karr, Henry

Fielden, Edward Brocklehurst

Macdona, John Cumming

Sharpe, William Edw. T.

Finch, George H.

MacIver, David (Liverpool)

Sinclair, Louis (Romford)

Finlay. Sir Robert Bannatyne

M'Arthur, Charles (Liverpool)

Smith, Abel H. (Hertford, East)

Fisher, William Hayes

M'Arthur, William (Cornw'll)

Smith, HC(North'mb., T'neside

Smith, Jas. Parker (Lanarks.)

Tufnell, Lt. -Col. Edward

Wilson, John (Glasgow)

Smith, Hon. W. F. D. (Strand)

Valentia, Viscount

Wodehouse, Rt. Hn. E.R. (Bath

Stanley, Lord (Lancs.)

Warde, Colonel C. E.

Wortley, Rt. Hon. C.B. Stuart-

Stirling-Maxwell, Sir John M.

Warr, Augustus Frederick

Wylie, Alexander

Stock, James Henry

Wason, John Cathcart (Orkney)

Wyndham, Rt. Hon. George

Talbot, Lord E. (Chichester)

Welby, Sir Charles G.E. (Notts.

Younger, William

Talbot, Rt. Hn. J. G. (Oxf'dUni.

White, George (Norfolk)

Tennant, Harold John

White, Luke (York, E. R.)

TELLERS FOR THE AYES —

Thomas, David Alfred (Merthyr

Williams, Col. R. (Dorset)

Sir William Walrond and Mr. Anstruther.

Thornton, Percy M.

Willox, Sir John Archibald

Tollemache, Henry James

Wills, Sir Frederick

Tomlinson, Wm. Edw. Murray

Wilson, A. Stanley (York, E.R.)

NOES.

Abraham, Wm. (Cork, N. E.)

Hayden, John Patrick

O'Kelly, Conor (Mayo, N.)

Allen, Chas. P. (Glouc., Stroud)

Jordan, Jeremiah

O'Malley, William

Barry, E. (Cork, S.)

Joyce, Michael

O'Mara, James

Boland, John

Leamy, Edmund

O'Shaughnessy, P. J.

Boyle, James

Lundon, W.

Power, Patrick Joseph

Burke, E. Haviland-

MacNeill, John Gordon Swift

Reddy, M.

Campbell, John (Armagh, S.)

M'Dermott, Patrick

Redmond, John E. (Waterford)

Condon, Thomas Joseph

M'Fadden, Edward

Redmond, William (Clare)

Crean, Eugene

Mooney, John J.

Rigg, Richard

Cullinan, J.

Murnaghan, George

Sheehan, Daniel Daniel

Daly, James

Murphy, John

Soares, Ernest J.

Delany, William

Nannetti, Joseph P.

Sullivan, Donal

Dillon, John

Nolan, Joseph (Louth, South)

Thompson, Dr EC (Monagh'n, N

Doogan, P. C.

O'Brien, Kendal (T'pp'r'ry Mid.

Tully, Jasper

Duffy, William J.

O'Brien, Patrick (Kilkenny)

White, Patrick (Meath, N.)

Farrell, James Patrick

O'Brien, P. J. (Tipperary, N.)

Whitley, J. H. (Halifax)

Ffrench, Peter

O'Connor, James (Wicklow, W.

Field, William

O'Doherty, William

TELLERS FOR THE NOES—

Flynn, James Christopher

O'Donnell, John (Mayo, S.)

Sir Thomas Esmonde and Captain Donelan.

Gilhooly, James

O'Donnell, T. (Kerry, W.)

Hammond, John

O'Dowd, John

Clause 11:—

Question proposed, "That Clause 11 stand part of the Bill."

said he anticipated that the Chancellor of the Exchequer would now move to report progress. The right hon. Gentleman had made most unexpected progress with the Bill, and in view of the certainty that the measure would be disposed of at another sitting he asked the right hon. Gentleman not to proceed further, and allow them to go to bed.

* : I would ask the Committee to proceed a little further. I am prepared to accept the clause standing in the name of the hon. Member for West Islington, and I believe that the clause in the name of the hon. Member for East Toxteth is out of order. When we reach the end of the new clauses I will move to report progress and take the schedules to-morrow.

said he thought this course was most unreason- able. The Chancellor of the Exchequer had conducted this Bill in a most conciliatory spirit and most skilfully. He had conducted it through the House without applying the closure, but he thought he was a little unreasonable now, and he begged to move that progress be reported.

* : Well, I will not begin quarrelling now.

Committee report progress; to sit again to-morrow.

Education Bill

Order for Second Reading read, and discharged.

Bill withdrawn.

It being One of the clock, Mr. SPEAKER adjourned the House without Question put.

Adjourned at One of the clock.