House Of Commons
Tuesday, 23rd May, 1905.
The House met at Two of the Clock.
Mr Speaker's Absence
The House being met, the Clerk at the Table informed the House of the unavoidable absence of Mr. SPEAKER. owing to continued indisposition.
Whereupon Mr. JAMES WILLIAM LOWTHER, the Chairman of Ways and Means, proceeded to the Table, and, after Prayers, took the Chair as Deputy-Speaker, pursuant to the Standing Order.
Private Bill Business
Clyde Navigation Bill [Lords]; Dublin, Wicklow, and Wexford Railway Bill; Liverpool Corporation Bill. As amended, considered; to be read the third time.
Lautour's Divorce Bill [Lords] (by Order). Read a second time, and committed.
Local Government Provisional Orders (No. 11) Bill; Local Government Provisional Orders (No. 15) Bill; London Government Scheme (Hackney and Edmonton Unions) Bill; London Government Scheme (London and Middlesex) Bill. Read a second time, and committed.
Dublin United Tramways Bill. Reported, with Amendments; Report to lie upon the Table, and to be printed.
Malone's Divorce (Validation) Bill [Lords], and Lautour's Divorce Bill [Lords], Ordered, That a message be sent to the Lords to request that their Lordships will be pleased to communicate to this House Copies of the Minutes of Evidence and Proceedings, together with the Documents deposited in the cases, of Malone's Divorce (Validation) Bill [Lords], and Lautour's Divorce Bill [Lords].
Ordered, That it be an Instruction to the Select Committee on Divorce Bills that they do hear Counsel and examine Witnesses for Malone's Divorce (Validation) Bill [Lords], and Lautour's Divorce Bill [Lords], and also that they do hear Counsel and examine Witnesses against the Bills if the parties concerned think fit to be heard by Counsel and produce Witnesses.—( Mr. Attorney-General.)
Railway Bills (Group 7)
Mr. BOND reported from the Committee on Group 7 of Railway Bills; That, for the convenience of parties, the Committee had adjourned till Thursday, at Twelve of the clock.
Report to lie upon the Table.
Standing Orders
Resolutions reported from the Select Committee—
1. "That in the case of the Great Central Railway Bill [Lords], the Standing Orders ought to be dispensed with. That the parties be permitted to proceed with their Bill."
2. "That, in the case of the Rhymney and Aber Valleys Gas and Water Company's Bill [Lords], the Standing Orders ought to be dispensed with. That the parties be permitted to proceed with their Bill."
Resolutions agreed to.
Private Bills (Group E)
Sir HENRY AUBREY-FLETCHER reported from the Committee on Group E of Private Bills; That, for the convenience of parties, the Committee had adjourned till Thursday, at Eleven of the clock.
Report to lie upon the Table.
Message From The Lords
Malone's Divorce (Validation) Bill [Lords], and Lautour's Divorce Bill [Lords]. That they communicate Minutes of Evidence and Proceedings taken upon the Second Reading of Malone's Divorce (Validation) Bill [Lords], and of Lautour's Divorce Bill [Lords], as desired by this House, with a request that the same may be returned,
That they have agreed to—Epping Gas Bill, without Amendment.
Higham and Hundred of Hoo Water Bill, with an Amendment.
Loughborough Corporation Bill; Norwich Union Life Insurance Society Bill; Great Eastern Railway Bill, with Amendments.
That they have passed a Bill, intituled, "An Act to enable the Weaver Navigation Trustees to improve their lift at Anderton, and to raise further moneys; and to confer further powers upon the Cheshire County Council with reference to such moneys; and for other purposes." [Weaver Navigation Bill [Lords.]
Also, a Bill, intituled, "An Act for rendering valid certain Letters Patent granted to Adolph Leven in respect of an invention for Improvements in appliances for protection against Projectiles." [Leven's Patent Bill [Lords.]
And, also, a Bill, intituled, "An Act to regulate the capital of the Darien Gold Mining Company, Limited; and for other purposes." [Darien Gold Mining Company Bill [Lords.]
Weaver Navigation Bill [Lords]; Leven's Patent Bill [Lords]; Darien Gold Mining Company Bill [Lords]. Read the first time; and referred to the Examiners of Petitions for Private Bills.
Petitions
Education (Provision Of Meals) Bill
Petition from Douglas Water, in favour; to lie upon the Table.
Liquor Traffic Local Veto (Scotland) Bill
Petition from Glasgow, in favour; to lie upon the Table.
Women's Enfranchisement Bill
Petition from Hull, in favour; to lie upon the Table.
Returns, Reports, Etc
Colonial Reports (Annual)
Copy presented, of Colonial Report, No. 447 (Bermuda, Annual Report for 1904) [by Command]; to lie upon the Table.
Australia And New Zealand
Copy presented, of Correspondence relating to Merchant Shipping Legislation in Australia and New Zealand [by Command]; to lie upon the Table.
Light Railways Act, 1896
Copy presented, of Report of the Proceedings of the Board of Trade up to the 31st December, 1904, and of the Proceedings of the Light Railway Commissioners up to the same date [by Act]; to lie upon the Table, and to be printed. [No. 169.]
Experiments On Living Animals
Return presented, relative thereto [Address 16th May; Mr. Cochrane]; to lie upon the Table, and to be printed. [No. 170.]
Suez Canal (Commercial, No 2, 1905)
Copy presented, of Returns of Shipping and Tonnage passing through the Suez Canal 1902, 1903, and 1904 (by Command]; to lie upon the Table.
Trade Reports (Annual Series)
Copies presented, of Diplomatic and Consular Reports, Annual Series, Nos. 3379 and 3380 [by Command]; to lie upon the Table.
Questions And Answers Circulated With The Votes
Uganda Poll-Tax Ordinance
To ask the Secretary of State for the Colonies whether his attention has been called to the Poll-Tax Ordinance, 1905, published in the Uganda Official Gazette of April 1st, 1905, which enacts that a poll-tax of two rupees per annum shall be payable in the same manner as the hut tax by each adult male native, and that any person who has not the means to pay the two rupees in cash shall in lieu thereof work for the period of one month; and whether His Majesty's Government has sanctioned this system of forced labour. (Answered by Mr. Secretary Lyttelton.) My attention has been called to the Ordinance in question, which has been sanctioned by His Majesty's Government. The payment of any taxes appears to me to involve compulsory labour except in the case of those who have savings or accumulated capital available to discharge them.
Importation Of Intoxicating Liquor Into The Lagos Hinterland
To ask the Secretary of State for the Colonies whether he is aware that the importation of intoxicating liquor into the Lagos hinterland, and its sale there, and particularly in the city of Ibadan, has largely increased of latter years; whether this is due to the facilities provided by the Government railway for the carriage and storage of spirits, among such facilities being a much lower freight on spirits between Lagos and Ibadan than the cost of carriage by road and the erection of special stores for spirits at various places on the line; and, if so, whether he is prepared to take any steps to remove these facilities, and to discourage the importation of liquor, and particularly of overproof spirit, into the Lagos hinterland. (Answered by Mr. Secretary Lyttelton.) As regards the importation of liquor into the Lagos hinterland by road, systematic records have only recently been instituted on this subject; but, as regards the spirits carried by the railway, the general manager in his last published report says that the demand shows little or no upward tendency, and that the rail-borne traffic bears an infinitesimal ratio of the total imports. The importation of overproof spirit into Abeokuta and Ibadan is prohibited. The duty on spirits imported into Lagos has recently been increased to 3s. 6d. a gallon, and it may be added that the duty was 8d. a gallon in 1891. The total imports of spirits into Lagos has considerably decreased in the last two years. In the circumstances there does not appear to be any necessity to take any steps in the direction suggested, by the hon. Member.
Advertisements In The Colonial Office Waiting-Room
To ask the Secretary of State for the Colonies if he will explain why the walls of the waiting-room at the Colonial Office are crowded with placards, including an advertisement of special tours to Jamaica, by Messrs. Elder, Dempster, and Co.'s boats, a time-table of the firm's West African service, photographs of the steamships "Targerah" and "Nigeria," belonging to this firm, illustrations of their buoys, two drawings of the Lagos Office of the Bank of West Africa, a drawing of Messrs. Elder, Dempster, and Co.'s steamer "Porto Novo," and an advertisement almanac of the African Oil Mills, Limited; and will he say whether these advertisements were placed with his sanction in the waiting-room of the Colonial Office, in which there are no advertisements of other firms. (Answered by Mr. Secretary Lyttelton.) The waiting-room in question is that used by visitors having business to transact in connection with the West and East African Colonies and Protectorates, and it is for their convenience, as travellers to and from these countries, that such placards are exhibited in the waiting-rooms of the Colonial Office. The West African waiting-room is not exceptionally treated, nor is any preference shown to particular firms, and the placards referred to by the hon. Member are not the only ones in that room.
Compulsory Vaccination Of Pupil Teachers In Scotland
To ask the Secretary for Scotland whether he is aware that Miss Haines was appointed a pupil teacher by the Peterhead Burgh School Board in the month of July last, and commenced her duties in the following September, but has recently been informed that her appointment cannot be confirmed until it can be certified that she has been successfully vaccinated; and will he explain why this rule has been imposed. (Answered by Mr. Scott Dickson.) It is the fact that in accordance with a general rule to that effect the Department have refused to confirm Miss Haines' appointment on the ground that she has not been vaccinated. The rule was imposed in the interests of the health of the children.
Corner In Pig-Iron At Middlesborough
To ask the Secretary to the Board of Trade whether he is aware, that the action of certain capitalists of Middles-borough has resulted in a corner in pig-iron, which is disorganising the iron and other dependent industries throughout the North of England; and, seeing that, under the same gambling systems, the late corners in cotton and other commodities were operated, whether His Majesty's Government will consider the advisability of promoting legislation, in conjunction with other Governments, to prevent these constant upheavals in trade. (Answered by Mr. Bonar Law.) I am aware that the iron trade has recently been affected by a rise in the price of pig-iron, attributed to speculative purchases of Cleveland pig-iron warrants in anticipation for a demand by the United States. I understand, however, that this temporary rise of prices is now at an end. As regards the last part of the Question, I am unable to add anything to the Answers which have been given to similar Questions by the hon. Member.
Norton (Isle Of Wight) Outfall Sewer
To ask the Secretary to the Board of Trade whether he is aware that on October 6th, 1903, the Board of Trade gave permission to the Isle, of Wight Rural District Council to construct an outfall sewer upon the foreshore, at Norton, near Yarmouth, Isle of Wight, in connection with the Freshwater and Totland sewerage scheme, upon condition that the length of pipe from high water mark to the point of discharge should be 1,300 feet and that the pipe was to be laid under the surface of the shore and sea-bed for the first 1,000 feet and partly under the surface of the sea-bed for the remaining 300 feet; and whether, seeing that the contractor has laid the pipe above the surface of the sea-bed, what steps the President of the Hoard of Trade proposes to take to compel the contractor to carry out the drainage according to the plan approved by his Board, in view of the danger to the sanitary condition of Freshwater and Totland, and the obstruction caused to in-shore navigation. (Answered by Mr. Bonar Law.) The Board of Trade on the 11th instant called the attention of the rural district council to the facts as stated in the Question, and inquired what steps the council propose to take in order to bring the works into conformity with the plans sanctioned by the Board. The Board are now awaiting the reply of the council. They are, however, not aware that any danger to the sanitary condition of Freshwater and Totland could arise from the pipe as now laid.
Increased Annual Leave And Annual Increments For Assistant Clerks (Ab- Stractor Class)
To ask the Secretary to the Treasury whether he will consider the advisability of increasing the annual increment and annual leave to assistant clerks of the abstractor class in the various Departments. (Answered by Mr. Victor Cavendish.) Heads of Departments were notified this month of improvements in the annual leave and in the annual increments which the Treasury has decided to grant to the class of assistant clerks.
Medical And Dental Practitioners Struck Off Register For Misconduct
To ask the Secretary of State for the Home Department if he will state how many medical and dental practitioners have been struck off the register during the last ten years for infamous or disgraceful conduct; and in how many instances the names of practitioners have been restored to the register during the same period. (Answered by Mr. Secretary Akers-Douglas.) I have asked the General Medical Council to furnish me with this information, and when it is received I shall be happy to communicate it to the hon. Member.
Materials Used In The Manufacture Of Beer —Board Of Inland Revenue Cautions
To ask Mr. Chancellor of the Exchequer if he will state the materials used in the manufacture of beer in respect of which a caution as to their use has been issued, and those materials whose employment has been forbidden. (Answered by Mr. Austen Chamberlain.) As regards the two years ending April 30th, 1905, the following is a list of the materials used in the manufacture of beer in respect of which a caution as to their use has been issued by the Board of Inland Revenue:—Heading Powders, etc.—Minoka juice, Dublin stout heading, optacreme, clarifoam, cortex quillaia pulvis. Preservatives, etc.—Alginol, universal preservative tablets, phylax, salicylic acid, kalia meta sulphite, antacid neutralisers, gypsum, magnesia sulphate. Hop Substitutes, etc.—Optanin, Bradley's hop supplement, Estcourt's hop supplement. In the following cases the use of the article was objected to by the Board of Inland Revenue:—Flavouring Essences: malt, yeast foods, glucose, invert sugar, etc., containing arsenic. Peptomides, containing arsenic and copper. Stoutine, Baines combined heading and beer preservative, optacreme, ecumin, moussine, clarifoam, heading powders and liquids, containing quillaia extract. Saccharin, sucramine, and other compounds containing saccharin.
Erection Of New Buildings At Glasnevin— Irish Slates
To ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he is aware that the Commissioners of National Education in Ireland are inviting tenders for the erection of buildings at Glasnevin, and that a supply of Westmoreland slates is specified; and, seeing that Irish slates of first-class quality can be supplied at a much lower cost, whether arrangements will be made to allow of competition between the Irish and English article. (Answered by Mr. Walter Long.) The fact is as stated in the first inquiry, but the Commissioners inform me that their architect will be instructed to allow any contractor, who so desires, to submit an alternative tender for the supply of Irish slates. The Commissioners will further consider the matter when selecting a contractor for the works.
Compensation For Injuries To Volunteer Officers While On Duty
To ask the Secretary of State for War whether a Volunteer officer, injured in proceeding, in accordance with battalion orders, to attend a guard of honour, is entitled to compensation for injuries under the provisions of paragraph 617, Volunteer Regulations. (Answered by Mr. Secretary Arnold-Forster.) As the Answer depends on the nature of the guard of honour, and the authority by which the guard was ordered, it is not practicable to give a reply without further particulars on these points.
Insanitary Condition Of The Island Of Lewis—Date Of Second Reading Of The Congested Districts (Scotland) Bill
To ask the First Lord of the Treasury, in view of the statements contained in the report of the medical officer of health for Ross and Cromarty concerning the insanitary condition of the Island of Lewis, and the inability of the authorities to cope with the evils complained of until the Congested Districts (Scotland) Bill becomes law, will he state whether arrangements will be made to take the Second Reading of the Bill before Whitsuntide. (Answered by Mr. A. J. Balfour.) The Government are anxious to obtain the Second Reading of this Bill at an early date, and I can only regret an opposition to it which delays its progress.
Questions In The House
Unanswered Questions
called Mr. Deputy-Speaker's attention to the fact that a "starred" Question addressed to the Colonial Secretary, which was not reached on the previous day, had not, according to custom, been answered with the printed Papers. He had asked the Colonial Secretary why the walls of the waiting room at the Colonial Office were hung with advertisements of Messrs. Elder, Dempster, and Co., and he desired to know how he could obtain an Answer.
The hon. Member is entitled to ask the Colonial Secretary why the Answer has not been circulated.
Thank you, Sir.
asked the Colonial Secretary why the Answer to his Question had not been circulated. He attempted to read the Question in full but was stopped by Mr. Deputy-Speaker.
said it was a pure oversight that the Question was not answered. Owing to other events of a rather disturbing character that occurred the previous day, the matter escaped his attention, but he had sent to the Colonial Office for the Answer and it would be circulated with the next morning's Votes.
Torpedo School At Sheerness
I beg to ask the Secretary to the Admiralty whether it has been definitely decided to form a torpedo school at Sheerness; and, if so, when the formation of the school is to take place.
It has been decided to form a torpedo school at Sheerness, which it is hoped may be done very shortly.
School Of Gunnery—Removal To Chatham
I beg to ask the Secretary to the Admiralty whether the Admiralty has definitely decided to remove the school of gunnery from Sheerness to Chatham; and, if so, when the removal is to take place.
This removal has been decided on, but no definite date can yet be stated, as this depends upon how soon the new accommodation at Chatham can be available.
When is it expected that the school buildings will be finished?
I cannot tell; the arrangements are not quite settled.
Employment In Government Departments For Ex-Soldiers
I beg to ask the Secretary of State for War whether his attention has been called to a statement of Lord Roberts on May 15th to the effect that only nine places had been found for retired soldiers during the past twelve months in Government Departments; and what he proposes to do in the matter.
My hon. and gallant friend has already drawn my attention to the number of vacancies among messengers in public offices, other than the War Office, which have been filled by pensioners last year. He may rest assured that I have not lost sight of the matter and that I am taking steps towards ensuring increased civil employment in the direction suggested.
Cost Of Military Prisons
I beg to ask the Secretary of State for War if he can state the total cost, including buildings, upkeep, staff, and administration, of military prisons at home and abroad, exclusive of India.
The total cost, as provided in Estimates 1905–6, may be taken at about £65,000.
Fortifications Of London
I beg to ask the Financial Secretary to the War Office how much has been expended out of the money provided by Military Works Bills on the fortification of London.
A sum of £85,200 has been expended on the mobilisation centres around London, to which the hon. Member doubtless alludes, out of the loans provided by the Military Works Acts.
India—The Recent Earthquake—Goorka Losses
I beg to ask the Secretary of State for India whether, in view of the special terms under which Goorkas are enlisted in the Indian Army, he can state what steps, if any, the Government of India propose to take in order to compensate them for the losses sustained in the recent earthquake.
It is not correct to say that Goorkas are enlisted on special terms so far as any claim to compensation is concerned, but recommendations for special consideration to those who have suffered have been submitted by the Commander-in-Chief in India, and the decision of the Government of India will shortly be notified.
Mosquitos And Yellow Fever—Mexican Remedy
I beg to ask the Secretary of State for India if he is aware that the efforts of the Mexican Government and the Superior Board of Health at Mexico to stamp out yellow fever and all malarial diseases by exterminating the mosquito by the adoption of certain scientific methods have met with considerable success; and whether, having regard to the fact that malarial fevers are constantly prevailing in parts of India, he will cause inquiries to be made in connection with the Mexico experiment with the object of giving it a trial in India.
I have seen a pamphlet on the subject by the Superior Board of Health at Mexico; and propose to send a copy of it to the Government of India. Experiments of a somewhat similar kind have for some time past been in progress in India, and the experts conducting them are doubtless aware of what is being done in the same direction in other parts of the world.
Congo Commission Of Inquiry
I beg to ask the Under-Secretary of State for Foreign Affairs if he knows when the publication of the Report of the Congo Commission of Inquiry may be expected, and the reasons given by the Congo Government for the delay; and whether, having regard to the correspondence with His Majesty's Government which preceded the issue of the Commission, any steps can be taken by His Majesty's Government to hasten the publication of the Report and evidence, in order that its value may be judged.
The three members of the Congo Inquiry Commission have, we understand, only just reassembled at Brussels after a brief holiday, and are now engaged in preparing their Report. His Majesty's Government will not fail to urge upon the Congo Government the importance of early publication.
Income-Tax Statistics
I beg to ask Mr. Chancellor of the Exchequer if he can state, for the financial years 1903, 1904, and 1905, the total amount of income-tax discharged by the Commissioners of Income-Tax on fines applied as productive capital under Rule 5, of No. 2 Schedule A, s. 60, 5 and 6 Victoria, e. 35.
There is no separate record of amounts discharged under this head. It may, however, be said that the number of cases of the kind in any one year is very few.
Underground Cable To Glasgow
I beg to ask the Postmaster-General whether the electric cables for the pipes which are now laid between Carlisle and Glasgow are likely to be drawn in, and the telegraphic communication completed with Glasgow, before the stormy period of the equinoctial gales; and whether it is in contemplation to extend the underground cables to Dundee and Aberdeen.
The orders for the Carlisle to Glasgow cable were given at the earliest possible moment in this financial year, and were placed with three different makers in order to expedite delivery, but they will not be completed by the equinox. It is not in contemplation to extend the underground line to Dundee and Aberdeen at present.
Freight On Paper To New Zealand
To ask the Secretary to the Board of Trade whether he is aware that the freight for paper by the New Zealand Shipping Company from Rotterdam to New Zealand via London is 29s. per ton, whilst the freight for the same goods by the same line from London is 40s. per ton; whether he can state if this shipping company receives any subvention for the carrying of mails; whether any explanation can be offered of the fact that it costs less to send goods from London to Rotterdam, back again to London, and thence to New Zealand, than from London to New Zealand direct; whether he is aware that the difference represents over ten per cent, on the cost price of the cheaper kinds of paper; and whether he has instituted or will institute an inquiry into the effect of such discrimination on British trade.
(1) The Board of Trade, are informed by the New Zealand Shipping Company that the rate of freight on paper from London to New Zealand ranges from 28s. 9d. to 55s per ton according to quality, and that the rate from Rotterdam to New Zealand is as stated, viz., 29s. per ton. (2) The Board of Trade understand that the company receives no subvention for the carrying of mails, and the company regard this as placing them at a disadvantage as compared with German lines. (3) The Board of Trade are aware that freights from the United Kingdom to Australia direct are often higher than those from the United Kingdom via a Continental port. The reason is alleged to be that there is keener competition in the latter case. (4) I regret that the result of this competition is that the rates are lower from the Continent than from the United Kingdom, but I do not think that any useful purpose would be served by such an inquiry as is suggested by the hon. Member.
New Government Buildings In Parlia- Ment Street
I beg to ask the hon. Member for Chorley, as representing the First Commissioner of Works, whether there has been any cessation in the external work of the Government buildings at the south end of Parliament Street; and when approximately it is expected that the scaffolding will be removed.
The Answer to the first part of the Question is in the negative. The scaffolding will probably be ready for removal in about a year's time.
Untenanted Houses In Galway City
I beg to ask Mr. Attorney-General for Ireland whether, in view of the fact that sections of town property in Galway City are covered with ruined houses that the landlords will neither sell nor let, that such properties, although situate in some of the best streets of Galway, are free from municipal taxation, and also constitute a disfigurement of the city, and in view of the need for sites upon which to build habitations for the working classes, he will consider the advisability of introducing legislation dealing with the subject.
I have no information as to the facts stated in the Question, but, in any event, it is not the intention of the Government to introduce legislation on the subject this session.
Case Of Sergeant Major Murphy, Con- Naught Rangers
I beg to ask Mr. Attorney-General for Ireland is he aware that the boy, P. D. Williams, who is the principal witness in the charge against Sergeant-Major Murphy of the Connaught Rangers, has been arrested for desertion from his regiment which took place on 1st February last; and, if so, can he state who ordered the arrest of Williams, pending the hearing of the charge against Murphy, who is the sergeant-major of the regiment to which Williams belongs; is Murphy at present doing duty as sergeant-major; and, if not, when did he cease to act, and where is he at present.
The reply to the first inquiry is in the affirmative. The arrest was made at the instance of the military authorities. I cannot say whether Sergeant-Major Murphy is at present doing duty, but he is with his regiment at Mullingar, whereas the witness Williams is retained at Dundalk.
Waterville Steam Laundry
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he is aware that it is proposed to start a steam laundry at Waterville; and whether, in view of the employment that would be there by given, the Congested Districts Board would be prepared to advance a loan towards the erection of the necessary buildings and machinery.
The Board have decided that they cannot make a loan for the purpose mentioned.
Kerry Technical Instruction Schemes
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he has received a copy of the resolution, passed by the County Kerry Technical Instruction Committee on the 4th inst., to the effect that it would be impossible to continue to work satisfactorily technical schemes in that county if arrangements are not made between the Department and the Congested Districts Board to give grants towards the county schemes in respect of technical schemes in congested districts; and whether he will take steps to secure to the congested districts of the county the advantages of the county technical instruction schemes.
The resolution has been received. I informed the hon. Member on April 11th † that the Department's funds, under the county scheme, are applicable to congested districts and non-congested districts alike, but that the Congested Districts Board have no funds to contribute to the county scheme. I fear I can add nothing to that reply.
Domiciliary Visits By Police At Athenry
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether the police, who have recently entered the houses of families in the neighbourhood of Athenry, have done so without first obtaining the permission of the owners; whether the police were furnished with special warrants or orders to enter the houses of certain individuals, or whether the police patrol exercises a discretion to enter the house of any person they think fit to enter; what instructions are given to police as to the action they are to take in the event of any resistance being offered to their entrance, and are they instructed to immediately leave the house if ordered by the owner to do so; and were there any criminal charges against the persons whose houses have been entered by the police.
The police have recently entered the houses of certain persons with their implied permission, as anybody else would enter. No express permission was asked for, and no objection was made to their entrance
or presence; had any such objection been made, they would have at once yielded to the objection, unless they had come to execute a warrant or had legal justification for remaining. No special warrants were issued nor special orders given on the occasions referred to. A patrol is sometimes instructed to make inquiries at a particular house and to enter it for that purpose, and sometimes it is left to their own discretion to enter for such purpose. The doors are often found open; they are never forced; and any objection, as I have said, to the police entering or remaining in the house would be at once yielded to. No criminal charges were made against any of the persons whose houses were entered.† See (4) Debates, cxliv., 1275.
Did the police visit any of the landlords' houses on the occasion?
I cannot say, Sir; but the police in England have often visited my house.
Is it proposed to continue to allow the police who patrol this district to exercise this discretion of entering the houses of any peasant during the night?
If I had reason to think that the police entered the houses of the people against their wishes I would give instructions that the practice should be discontinued; but no such information has reached me.
Did the police enter the right hon. Gentleman's house after 10.30 at night without his permission?
My permission has never been asked, but the house has been visited late at night.
Do you leave your door open?
I wish to know how the permission he infers was "implied." Was any effort made before opening the door and walking in to know if the occupants of the house were willing?
I am informed that the police constantly visit the houses of the residents in the district in which they are stationed, and that they are on the best possible terms with the population. No objection was raised to these visits on the part of the inhabitants. If, however, I had any reason to believe that the police exercised their powers in an improper way I would take care to see that regulations were issued to prevent it.
Will the right hon. Gentleman say, for the information of English Members, what object the police serve in invading the privacy of those homes with or without permission?
I assume that the police have a general duty in regard to the protection of life and property in their district.
What was the purpose for which the police visited the house of the right hon. Gentleman?
The hon. Member must give notice of that Question.
Horse Disease In County Waterford
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether his attention has been called to a resolution adopted at the last meeting of the Waterford County Council, with reference to the spread among the horses in the county Waterford of the disease known as the South African disease; and whether the Government will bear the entire cost of horses destroyed by orders of the veterinary inspectors in the county Waterford, with the view of exterminating this disease, which was introduced into Waterford by artillery horses sent there on the conclusion of the war in South Africa.
The resolution referred to suggests that a general order for the slaughter of diseased horses should be issued, but the Department of Agriculture consider that the requirements of the case have been met by the local order which has been issued, and which is applicable to the particular out-break. A further local order will be framed if necessary. The reply to the last inquiry is in the negative.
Is it not the fact that the disease was introduced into Waterford by Army horses?
I do not, know whether that is the case or not.
The Secretary for War has admitted it.
Carntall School-Mistress' Action
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he is aware that in a case concluded in the Chancery Division, Dublin, on the 18th inst., at the suit of Miss Rose Sweeney, manual instructress of the National School, Carntall, county Tyrone, who sought an injunction and damages against Mr. William Coote, grand master of the local Orange lodge for conspiring to procure her dismissal from her position in the school, Mr. Justice Barton gave judgment in favour of the plaintiff, with costs; and whether, under the circumstances, he will see that Mr. Coote's action is brought under the notice of the Lord Chancellor with a view to his removal from the commission of the peace.
The judgment in this case was only delivered a few days ago, and there has been no time yet to fully consider it or ascertain whether there may be an appeal.
Is this the same gentleman who was charged with a similar offence in relation to the same school some months ago, and who paid heavy damages in older to avoid a public trial?
In the event of an appeal, will care be taken that the Crown Solicitor for county Tyrone and the Solicitor-General for Ireland do not appear for a man who has been found guilty by a competent Court of an attempt to intimidate a peasant Catholic girl?
I cannot answer a Question of that kind.
Let the Irish Solicitor-General, who is present, answer for himself.
Cannot the right hon. Gentleman answer my Question?
I cannot.
I will raise the matter on the Estimates.
Is it intended to prosecute this man on a charge of boycotting?
Is this one of the cases returned as an agrarian outrage?
I do press for a reply to my Question to the Solicitor-General for Ireland.
You had better give notice of it.
When will this ruffian be removed from the commission of the peace?
Order, order!
Knocklane (Sligo) Grazing Ranch
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he is aware that the Congested Districts Board purchased a grazing ranch at Knocklane, Magherow, county Sligo, and that instead of dividing the ranch amongst the fishermen and the occupiers of non-economic holdings in the vicinity the Board has let it for grazing; and will he see that this ranch is divided up as soon as possible.
The Board have agreed to purchase these lands, but cannot divide them until they become legally vested in the Board. The necessary proceedings will take some months, and in the meantime the lands have been let for grazing.
The Police And The Member For East Galway
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he will now give the House the report which he has received from the county inspector in reference to the action of police at Cappatagle on 7th inst. in regard to the Member for the Division.
I can only read this Answer, which has already been circulated, by the permission of the House. I have received the following report from the county inspector of Constabulary, to whom this Question was referred:— "No violence was used by the police. Mr. Roche persisted in maintaining that he had a right to address his constituents and he was moved away from the crowd by my orders. I had first informed him that the meeting was proclaimed and that I had a copy of a proclamation which I would give him. I gave it to him when he had been moved about twenty-five yards away. He was not dragged, nor was he moved off his feet. One policeman held him by each arm. District-Inspector Heard did not order his men to drag Mr. Roche down. I was the very first person to go to Mr. Roche and tell him he could not address the meeting, and when he began to argue that he had arranged two months before to address his constituents I took hold of his coat and pulled him off the stile, about eighteen inches from the ground, on which he was standing. Mr. Heard, I think, also caught his coat and said he must come down. No roughness was used, when pulled he stepped off. I then told him he must move on and told the crowd to disperse. He was moved on as I have already mentioned. He was not moved fifty yards, not quite thirty yards. I heard him say, 'Is the county inspector here'? I did not tell the police to let him go. When they had moved him from the crowd they loosed their hold of his arms. There were no reporters present or regular representatives of the Press. Mr. Roche says he held on to the platform. There was no platform. There was a proclamation posted on the wall opposite Mr. Roche, not twelve feet from him. Mr. Roche must have been well aware the meeting was proclaimed. He had been staying the night with Father Fahy, and I myself had told Father Fahy of the proclamation. The police did nothing that was not perfectly consistent with their duty in preventing the holding of the meeting, and no violence was used to Mr. Roche nor any rough treatment that could be construed as violence."
Mountmellick Action For False Arrest
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he is aware that, in a case lately heard in the King's Bench, Dublin, before Mr. Justice Kenny, at the suit of a man named Carroll, against Constables Masterson and Cryan, Royal Irish Constabulary, Mountmellick, for alleged false arrest, and imprisonment, and assault, the jury found for plaintiff on all issues, and assessed damages at £100; and whether he will state, as Constable Masterson has been suspended from duty, what course he proposes to adopt with reference to Constable Cryan.
Judgment was only delivered in this case a few days ago. The Inspector-General has the matter under consideration, but, I have not yet received his report.
Irish Agrarian Outrages
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether his attention has been called to the fact that, during the year 1904, a total of 206 agrarian outrages were reported to the Inspector-General of Constabulary in Ireland, including twenty-eight incendiary fires; eleven killing, cutting, or maiming cattle; 124 cases of intimidation; thirteen injury to property; twelve firing into dwellings; and that in 188 cases offenders were neither convicted nor made amenable; can he explain why such a large proportion of offenders escaped the consequences of their acts; and whether he will take steps to strengthen the powers of the constabulary in discovering the perpetrators of these outrages, and bringing them to justice.
My hon. friend has correctly stated the facts, which are set out in the Return of Agrarian Offences recently presented to Parliament. The immunity from punishment of so many of the offenders arises to some extent from the fact that many of the offences are committed under the cover of darkness, and that in cases of threatening letters and notices it is difficult to prove the handwriting of the offender. I think, however, that the chief cause of this immunity is an unfortunate and unwise reluctance on the part of the victims of intimidation to come forward and give evidence against the guilty persons. It is quite obvious that constabulary action alone cannot completely overcome these difficulties, but if the sufferers would only seek the protection of the law, and if those members of the community who are entitled to share in the administration of justice would do their duty, I believe that disorder would be effectually grappled with. There is no ground for any imputation against the constabulary.
In how many of the cases of alleged intimidation did the people send the intimidatory notices to themselves?
Seeing that there are 188 cases In which no one has been made amenable, can the right hon. Gentleman say how many of the offences wore committed by the police themselves?
None.
Was any person injured in any of these manufactured outrages?
How many of the cases of cattle-maiming and killing were the work of Sergeant Sheridan?
Does the right, hon. Gentleman contemplate any further reduction of the Royal Irish Constabulary.
Charge Against Constable Reddy, Royal Irish Constabulary
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland can he say what was the result of the recent investigation held at Mountmellick by order of the Inspector-General of Constabulary into the charge made against Constable Reddy of using offensive and insulting expressions towards respectable residents of the town; and whether, seeing that this policeman was obliged to make a public apology before the County Court Judge at Mountmellick within the past twelve months, in a case in which he was charged with assaulting and using insulting language towards a resident in the town (which offence was alleged to have been committed outside complainant's door), he proposes that the services of Constable Reddy should be retained in Mountmellick.
Constable Reddy was found to have made an unbecoming observation, but it appeared to have been made jestingly and in reply to a remark addressed to him. He has been cautioned by the Inspector-General as to his future behaviour. In the second case referred to, an action was taken against the constable for a technical assault, which consisted in his seizing a man whom he found hiding in a gateway at night. There was no charge of using insulting language on that occasion. The County Court Judge justified the constable's conduct, but suggested that he should apologise, which he did. It is not intended to transfer the constable at present.
Land Purchase Agreements
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he is aware that Clause 9, Form P, under the Land Purchase Act, 1903, gives no protection to the tenant from the day he signs the agreement until the sale is sanctioned by the Land Commission; and that one or two years may elapse from the date of the agreement and the confirmation of the sale, the tenant in the meantime being liable for his old rent not withstanding his having agreed to pay interest to the Land Commission at £3 10s. per cent.; and whether, seeing that Clause 8 in Form F gives protection to the tenant between the date of his agreement to purchase and completion of sale, some similar protection can be given to the tenant in Clause 9 of Form P.
Form P is an undertaking signed by the tenant that he will purchase his holding from the Land Commission in case they purchase the estate of which it forms part. The signing of this undertaking does not alter the legal position of the tenant unless and until the Land Commission buy the estate. No ground, therefore, exists for making the arrangement suggested in the concluding query.
But why the difference?
Because in the one case there is a definite and in the other only a conditional agreement.
But have not the Estates Commissioners a right to either accept or reject the agreement?
No
I will ask the Attorney-General whether under Form F protection is given and inspection must take place?
The hon. Member is probably wrong, but I had better have notice.
Well, I am not paid a big salary like the right hon. Gentleman, but I am sure I am right.
Youghal Auxiliary Asylum
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether his attention has been called to an inquest held to inquire into the circumstances attending the death of Michael Healy, an inmate of the Youghal Auxiliary Asylum, which took place on the 12th inst.; and whether, in view of the fact that the jury in their verdict urged a separate hospital for inmates suffering from infectious disease, and that the frequency of deaths from consumption and contagious disease is caused by the absence of isolation of such patients from other inmates, it is still intended to retain such cases in the auxiliary asylum.
It is the fact that the jury made a recommendation to the effect stated. The patient died of consumption, a disease which has only in recent years been recognised to be of an infectious nature. I am informed that, so far, a few of the largest asylums only have attempted to isolate such cases, but doubtless, as experience is gained, the question will receive further consideration.
Belfast Police And Medical Attendance
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he can now state the result of the Inspector-General's inquiry as to why members of the Royal Irish Constabulary in C District, Belfast were obliged to seek medical attendance at their own expense other than that provided for the purpose.
The Inspector-General found that no sufficient grounds of complaint against the medical attendant existed.
In view of the facts that came out, will the right hon. Gentleman agree, to pay the expenses of the constabulary? Will the expenditure the men have incurred be refunded to them?
I will consider that.
Irish Judicial Officers
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he can state if any communications, verbal or written, have passed during the past twelve months between the Lord Chancellor of Ireland, and any Irish County Court Judges or Recorders on the subject of their retirement from the bench.
No, Sir.
Do I understand that no communications have passed, whether direct or indirect, oral or written?
That is the information given me by the Lord Chancellor.
I am afraid the right hon. Gentleman has been again misinformed.
Newman Estate, County Cork
I beg to ask the Chief Secretary to the Lord-Lieutenant of Ireland whether he is aware that, in connection with the sale of the Newman Estate, Dromore, Mallow, county Cork, it is proposed by the landlord to exclude from the scheme the holding of a tenant, Mr. T. O'Callaghan, D.C., although he holds under a judicial tenancy and is prepared to purchase on the same terms as the other tenants; and whether, in view of the fact that this case does not come under any of the sub-heads (a), (b), (c), and (d), which deal with the exclusion of holding in the Interim Report of the Estates Commissioners, the Commissioners will decline to sanction the advance in connection with this estate unless this tenant be included in the general arrangement.
The first part of the Question was answered on 21st February last. † As to the second part; the sub-heads referred to are merely examples of sufficient reasons for exclusion, and not a complete statement of such reasons. The advance to the landlord has been made.
Sneem Mail Delivery
I beg to ask the Postmaster-General whether he is aware that the mails used to be delivered at Sneem at 9.45 am., but that they are now only delivered at noon, and that it is consequently impossible for traders to reply to letters until the following day; and whether arrangements could be made, so that the mail car should leave Head-ford at an earlier hour, and thereby ensure an earlier delivery of letters at Sneem.
I will have inquiry made on the subject of the mails to Sneem and inform the hon. Member of the result.
† See (4) Debates cxli., 761.
Irish Lights Commissioners—New Appointments
I beg to ask the Secretary to the Board of Trade whether additional appointments are about being made under the Board of Irish Lights Commissioners; and, if so, will he state at whose suggestion those appointments are being made, what expense they will entail, and will the additional expense come within the purview of the House of Commons.
Two additional appointments under the Commissioners of Irish Lights have recently been made. An assistant inspector of lights at a salary of £250 rising by annual increments of £15 to £350 per annum; a typewriting clerk at a salary of £60 rising by annual increments of £6 to £96 per annum. The appointments were proposed by the Commissioners of Irish Lights and were sanctioned by the Board of Trade after being considered by a special Committee appointed by them for the purpose. The additional expense will not come within the purview of the House of Commons, as it will fall upon the General Lighthouse Fund and not upon any Parliamentary Vote.
Foreign Pilots In British Waters
I beg to ask the First Lord of the Treasury whether, in view of the risk arising from the fact that fifty-nine foreign pilots are employed on our coast, he will consider the advisability of granting pilotage certificates for English waters to British subjects only.
It is quite true that a certain number of foreigners are allowed to be pilots in our waters, although there are no foreign pilots registered in other countries. I have great sympathy with those who think that, if we admit foreign pilots in our waters foreign countries ought to admit British pilots to their waters. The matter is engaging the attention of the Government, but I ought to add that I do not think the circumstances are productive of any serious national danger.
Has any complaint ever been made of the way in which they discharge their duties?
I gather that the complaint would come when this country was at war with some country to whom these foreign pilots belonged.
Scottish Churches Dispute—Position Of The Solicitor-General For Scotland
I beg to ask the First Lord of the Treasury whether, in view of the impending legislation promised by the Government on the questions in dispute between the United Free Church and the legal Free Church, it is with his knowledge and sanction that the Solicitor-General for Scotland appeared in the Court of Session, on Tuesday, May 16th, as counsel for the legal Free Church.
The Solicitor-General for Scotland was interested in this case before he was Solicitor-General, and it would be a hardship to his clients to abandon the case which he has undertaken. It is perfectly consistent with the Treasury Minute that the Scottish law officers should undertake practice when it does not interfere with public duties. It is conceivable that cases might arise where there would be conflict. But the Solicitor-General ought not to have, and will not have, any part in the drawing up of the Bill which the Government propose to introduce before Whitsuntide.
Is it in the interests of the legislation which the right hon. Gentleman is about to introduce for the purpose of settling this serious ecclesiastical difficulty that a member of the Government should be closely associated with one of the parties?
I think this is a matter well understood in Scotland and Scottish practice. I confess that I think it is an unfortunate thing, but clearly the Solicitor-General is not to blame.
He ought to have given it up when he was appointed.
They never give up anything.
The only persons who would suffer if he were to withdraw would be his clients.
Will the right hon. Gentleman undertake that the Solicitor-General shall not appear in other cases?
I agree that he ought not to take on fresh cases dealing with impending legislation.
The Colonial Conference Vote Of Censure
I beg to ask the Prime Minister a Question of which I have given him private notice—whether, in view of the confusion created by recent declarations of Ministers with regard to fiscal policy, and in particular with regard to the proposed Colonial Conference, he will give a day on which we may bring forward a vote of censure on the Government.
Before my right hon. friend answers this Question, I crave the leave of the House to ask him one other Question—whether, in the possible event of his giving facilities for another discussion, he will make an appeal to the Leader of the Opposition to offer at all events some expression of regret for the obstruction and insulting language levelled against a Cabinet Minister of the Crown for fifty minutes last evening.
On a point of order, Mr. Deputy-Speaker, I ask you whether it is in order to attribute insulting language to the Leader of the Opposition.
I do not think that expression was very happily chosen. There was a great deal of clamour and noise, but there were no expressions which I think could be called insulting—at all events, none which reached my ears. There were some expressions which were of a somewhat offensive character, no doubt, but not what would be called insulting.
I will withdraw the word then, Sir, and substitute the word you used from the Chair— "offensive."
I confess I was somewhat surprised at the note which the right hon. Gentleman has sent me, wherein he talks about the confusion created by recent declarations of Ministers. There were two Ministers prepared to clear up that confusion, if it existed; they were prevented from doing so by the disgraceful scene which took place last night, and I did not notice that the right hon. Gentleman took any steps to prevent that disgraceful scene. I have, so far as I am concerned, no objection to giving time for the further discussion of the matter, interrupted in the manner which I have just described, provided that we have some undertaking that the debate shall take place under ordinary conditions of decency and fair play.
Will the Prime Minister give that undertaking?
Selection (Standing Committees)
Mr. HALSEY reported from the Committee of Selection; That they had discharged the following Members from the Standing Committee on Law, and Courts of Justice, and Legal Procedure, in respect of the Town Tenants (Ireland) Bill: Mr. Soares and Mr. Mooney; and had appointed in substitution: Mr. Herbert Samuel and Mr. Murphy.
Mr. HALSEY further reported from the Committee of Selection; That they had discharged the following Member from the Standing Committee on Law, and Courts of Justice, and Legal Procedure: Sir George Fardell.
Reports to lie upon the Table.
Finance Bill
Considered in Committee.
(In the Committee.)
[Mr. JEFFREYS (Hampshire, N.) in the Chair.]
Clause 1:—
moved as an Amendment to reduce the tea duty from 6d. to 4d. He was, he said, very pleased that it had fallen to his lot to move that reduction, because if there was one tax to which he objected more than any other it was the tea duty. They had long been anxious for a free breakfast table, but so long as the present Government remained in office the vision of a free breakfast table receded more and more into the dim and distant future. When one considered the incidence of the tea tax he was driven to the conclusion that it was not defensible. It affected the rich infinitely less than it affected the poor. Very few wealthy people had suffered from the heavy duties which had been placed on tea by the Chancellor of the Exchequer, but, on the other hand, there could be no doubt that the poorest classes had suffered to a very considerable extent. On the preceding day one of the hon. Members for Ireland complained very bitterly of the effect which the tea tax had on the peasantry of that country, and anyone who knew anything about the poorer classes was bound to admit the existence of the grievance. In his own constituency there were a large number of agricultural labourers who consumed considerable quantities of tea, and this tax had proved to them a very heavy burden. Many of these unfortunate people were in receipt of out relief, and it was well to bear in mind that the increase of the tea duty had not been followed by a proportionate addition to their out relief. This was a class of people who lived very largely on tea and bread and butter, and they were consequently the chief sufferers by the tax. Again, the Colonies had been hit very severely by it. Of course, the burden was borne by the consumer and not by the producer, but when a tax was put upon an article one effect was to reduce the consumption of it and in that way the producers were hit. It was an extraordinary fact that a Government which was always boasting of its interest in the Colonies should have chosen that particularly thick stick with which to beat them. No doubt the money was required by the Government, but the necessity arose to a not inconsiderable extent from the inefficiency of the War Office. If the recent speech of the Prime Minister meant anything at all, it meant that there should be a reduction in the War Office Estimates, but instead of that they had an increase of £1,000,000.
Order, order! The hon. Member is not entitled to go into that.
said he did not propose to deal with the Prime Minister's speech. He was only pointing out it was because of the increase in the Estimates that this tea duty was imposed. He would like, however, to ask the Chancellor of the Exchequer how he reconciled his action in imposing this tea duty with the fiscal views he was known to hold? Did he consider that the tea tax was the best tax which could be imposed in the light of those views?
Amendment proposed—
"In page 1, line 20, to leave out the word sixpence and insert the word 'fourpence.'"—(Mr. Soares.)
Question proposed, "That the word "sixpence' stand part of the clause."
said he was prepared to support the Amendment. Having failed on the previous day to get Ireland excluded from the operation of the tea duty, he certainly felt justified in trying to get it reduced to as low a figure as possible. He had never heard any solid argument in or out of the House in favour of the taxation of tea at such a high rate. The hon. Member who last spoke had suggested that there might be something to be said in its favour if it were an ad valorem duty. Having regard to the fact that tea at 1s. Per 1b., such as was consumed by the very poorest of the poor, bore exactly the same duty as the higher priced teas, he did think no valid argument could be advanced for keeping it at its present level. Undoubtedly a duty of 6d. per 1b. was out of all proportion to the value of the article. Poor people had to consider every penny they spent, and when a protective duty to the extent of at least 50 per cent. was put upon their tea, they were driven to drink bad and deleterious preparations. In the days of the late Mr. Gladstone, who was one of the greatest Finance Ministers this country ever had, they very nearly approached their ideal of a free breakfast table, but since then they had travelled very far in an opposite direction. In the interests of the poorest classes of the country, and especially of the poor of Ireland, he supported the reduction of a tax which pressed the most heavily on the shoulders of those least able to bear it.
said he wished to press the Amendment on the attention of the Chancellor of the Exchequer, and to support his hon. friend in his endeavour to get the tea duty back to the point at which it stood before the war tax was put on. They had had increased taxes put upon beer, spirits, tobacco, tea, sugar, and other articles of consumption, and he thought the Chancellor of the Exchequer would agree with him that the first tax of which there should be a remission was the tax on tea. Indeed, the right, hon. Gentleman had already realised that by reducing the duty on tea by 2d. He thought the time had come when they ought to make a protest against these war taxes being retained, especially those taxes which had been placed on the necessities of life. He was not speaking particularly of the taxes on beer and spirits, about the removal of which he was not specially concerned, but in regard to the taxes on tea and sugar he thought they ought to take every opportunity of pressing on the Chancellor of the Exchequer the importance and necessity of at once removing them. Of course they would be told by the right hon. Gentleman that there was a certain amount of revenue to be raised, and a certain amount of expenditure to be met, and that, therefore, it was necessary to look round to see where he could get the money. But he would suggest to the right hon. Gentleman that it would be better for him to direct his attention to the necessity for a reduction of expenditure. That was the best possible economy, and it would prove the easiest way of making a reduction in the taxation which was becoming such a great burden on the people.
said there could be no advantage in attempting to discuss on each individual Motion the far wider questions which were raised by the Bill, and he would therefore confine his remarks to this particular Amendment. This was a Motion to double the amount of the remission on the tea duty he had proposed. He had this year a much smaller sum than he could have wished for to devote to the remission of taxation, and, for reasons which he had already I explained, he chose the tea duty as the subject of remission, and he was bound to say that under this Bill the proportion of taxation was more favourable to the indirect taxpayer than it had been for a long time. He did not, however, attach much importance to that matter, though in the remission of the year and the amount he had available for remission, it seemed to him obvious that this tax was the best subject for that operation. It was complained that the tax stood above what it was before the war. Sir Stafford Northcote had once laid down the very true dictum that no progress could be made with paying off the burden of a great war except by retaining some proportion, at any rate, of the war taxes. But his defence did not rest on that only. His predecessor, the right hon. Gentleman the Member for West Bristol, had pointed out that the difficulty of the Chancellor of the Exchequer was not to provide for the great and heavy expenses of a war which had lasted longer than any one had anticipated that it would, but to make provision for the increased expenditure that would remain in peace. For the expenditure of the present day they needed the money provided for in this Bill. They could not dispense with the money that would be involved in the further remission asked for, and it was quite impossible for him to accept the Amendment. It had been suggested by the hon. Member for North Cork that the tea duty should be an ad valorem duty. There was a great deal that was attractive in the idea, but there were great difficulties in its practical application. No one in the tea trade would give him the slightest encouragement in any effort he might make to convert the tea duty into an ad valorem duty, their view being that it would cause much disturbance and interruption; in the trade as well as injustice to dealers and producers of different qualities of tea. An association which had been pictorially very active in this City recently, had not scrupled to use the arguments for a high ad valorem duty; but when a gentleman went to ascertain whether they were in favour of an ad valorem duty, they disclaimed all sympathy with the idea, although they had adopted this as the most effective method of stating their case against the tax. He did not think that was either very honest or very creditable to them. It was said by hon. Members opposite that the Irish people always drank good tea. If that were so, the effect of an ad valorem duty must be pro tanto to encourage them to drink inferior tea and discourage the drinking of the better class teas. On the other hand, if it did not change their taste—and so far as the Irish were concerned he did not think it would—it would impose a heavier tax upon them. He did not feel called upon to answer the Question of the hon. Member for Barnstaple as to how he reconciled the tea tax with his views on fiscal policy. That was not material to the issue before the House. He could only add that he saw no way in which the revenue necessary for the expenditure of the country could be better raised: than the proposals he had put before the House.
said the right hon. Gentleman had rather objected to his hon. friend's action in raising on that discussion the question of national expenditure, but, in his opinion, that was the only opportunity which Members of the House of Commons had of raising that important question and of pointing out that all these extra taxes on tea, sugar, tobacco, and spirits were entirely due to the increased expenditure to which the Government had put the country in connection with the late war. With regard to the tea duty they ought to bear in mind that the late Chancellor of the Exchequer, the right hon. Gentleman the Member for Bristol, said that that was specifically a war tax. The unfortunate thing, however, was that although the war was now over the tax was still retained. The Chancellor of the Exchequer had told them that it was necessary to retain a certain amount of taxation in order to pay off the debt incurred in time of war, but unfortunately that was not what the Government were now doing. They were not paying off the extra burdens imposed in time of war, and, therefore, he contended that the tea tax, as it was presumably put on as a war tax, ought now to be dropped. The right hon. Gentleman had referred to the question of the importance to be attached to the proportion which direct taxation bore to indirect taxation. Well, he was bound to confess that he could not agree entirely with the right hon. Gentleman in the conclusions which he had drawn from those figures, but that question they would be able to discuss later on. The right hon. Gentleman had informed the House that he had a better way of raising revenue. Surely it was inconsistent on his part to make a proposal to the country which he believed to be not the best for the consumer and the taxpayers of the country. It was not a position in which he would like to find himself. But apparently the right hon. Gentleman had taken it in order to retain office. The Government were bound by the pledges they had given.
I must remind the hon. Gentleman that the subject of discussion is the tea duty.
said his point was that the Chancellor of the Exchequer had informed the country that he knew a better way of raising the revenue than by means of the tea tax, and they were entitled to ask him what that way was. The Opposition were not responsible for the Chancellor of the Exchequer's inability to take off the 2d. put on as a war tax, and were entitled to protest against its continuance now that the war was over.
said the Chancellor of the Exchequer had endeavoured to justify the tax on tea, by his statement that he required the money, but on that ground they could justify any other tax by saying that so much money was required. The answer to that was that the expenditure of the country ought to be kept within reasonable limits. It should be borne in mind in regard to the duty on tea that a great proportion of the tea received in this country was now obtained from our own Colonies, and as the Chancellor of the Exchequer was closely allied to those Members in the House who believed in the preferential treatment of the Colonies, this extra 2d. per 1b. in excess of the duty prior to the war was probably being retained to give to the Colonies in exchange for some advantage which it was suggested they could give to us but which was purely mythical. It certainly did appear unwise on the part of the Chancellor of the Exchequer to keep up the extra duty on tea, a duty which was imposed for the purposes of the war, and the necessity for which ought no longer to be existent. In his opinion the duty was unfair, it was unnecessary, and had pressed extremely heavily upon the working people of the country. They heard a good deal now-a-days about the unemployed, and about people who were starving in all parts of the country, and it certainly did seem to him to be unwise that they should keep up a tax upon tea equivalent to 100 per cent. of its value whilst at the same time they had to legislate to find employment for the people who paid this tax. He thought, therefore, there were very considerable and strong reasons for rejecting the proposal of the Government.
said the Chancellor of the Exchequer had complained that those who tad proposed the reduction of the tea duty had not suggested any alternative, but he thought that there was an alternative which might well have been used, and that was a revision of the duties upon licences.
Order, order! That is scarcely relevant to the tea tax. At present the Committee is only asked to decide as to the imposition of the tea duty.
said he had respectfully to submit that in discussing whether the tax on tea should be 4d. or 6d. they were entitled to suggest an alternative method of raising the money, and he was attempting to do so. He was simply pointing out that there was an injustice in the present scale of licence duties, and if the Government would only level up those duties and make them to accord with the views which the Government expressed when the Licensing Bill was before the House they would produce the necessary revenue, and it would be unnecessary to tax the tea consumers of the country.
said the Chancellor of the Exchequer had stated that for his part he attached very little significance to any equality between direct and indirect taxation in the allocation of revenue, but he seemed to think that hon. Members on the opposite side of the House attached very great importance to that subject. As one who had had to trouble the House two or three times on the point, he could assure the right hon. Gentleman that none of them attached the smallest importance to any equality in the total sum raised by indirect or direct taxation. What they did attach importance to was the weight of taxation resting upon individuals, and they held that that weight of taxation should not be greater on the average poor man than it was upon the average rich man. They wanted a Committee of inquiry which would give them some authoritative information upon this question. Those of them who had honestly and laboriously made inquiries had come to the conclusion that the actual burden of taxation was heavier on the working classes than upon the middle and rich classes, and, so long as the contrary was not proved by an official inquiry they should feel it their duty to vote against the present unfair system of indirect taxation. It was a sound principle that each man should pay according to his; ability to pay, and as that principle was not observed in our system of finance, it was their duty to vote against maintaining the tea duty at its present level. The right hon. Gentleman had justified this tax by saying that after the war it was necessary to keep on war taxation in order to meet additional charges which the war had necessitated. The present Government had increased the expenditure of the country by £49,000,000, and out of that total only £4,000,000 or £5,000,000 could properly be attributed to the war. The other £45,000,000 or £44,000,000 had nothing whatever to do with the war; and therefore it was absurd to justify this expenditure by saying that it was necessitated by the war. For these reasons he hoped his hon. friend would press his Amendment to a division.
said he hoped the Chancellor of the Exchequer would not allow this debate to close without giving the House some assurance on the points brought forward by his hon. friend Without discussing the whole question of war taxation, surely they were entitled to ask the right hon. Gentleman whether, it was his intention to regard the present taxation as a permanent peace taxation. The Chancellor of the Exchequer had made many statements on this subject, and they wished to know whether if he occupied his present official position next year, he would keep in mind the pledge which had been given to the House, that the tax they were considering was a war tax which ought to be repealed with the least possible delay. With regard to the tea duty he was pleased that the Chancellor of the Exchequer dealt with it as he did, and he ventured to say that that was one of the principal reasons why the Budget was so generally popular, because the great mass of the people benefited by it. It was felt that there was a stronger claim for relief in regard to tea than any other article. The right hon. Gentleman, in introducing the Budget, admitted that he was largely influenced in the course he took by the fact that his proposal would benefit the Colonies. That showed that, after all, there was something in agitation, and there was very little doubt that, but for the vigorous agitation which had been carried on by the Colonies, the importance of the reduction he had made would not have been brought home to him. The Chancellor of the Exchequer had told them about his enormous sympathy with the Colonies, and surely that was a reason why he ought still further to reduce the taxation upon tea. The case put that afternoon was absolutely reasonable. The Chancellor of the Exchequer could not do anything which would be more gratefully received by all classes than to still further reduce this tax. If the Chancellor of the Exchequer would accept this Amendment he thought they would be able to find some other direction from which to raise the money which would be more acceptable to the House. While they were grateful to the Chancellor of the Exchequer for small mercies they were not unwilling to accept others. This duty was one of the first things which ought to claim his attention. Of course they could not expect the Chancellor of the Exchequer to give them any outline of his policy in regard to a future Budget, but if he would tell them that he was fully alive to the justice of what they were demanding it would be received with satisfaction by the Committee. Some very distinguished authorities were absolutely at loggerheads as to the actual bearing of direct and indirect taxation, and they were to some extent in the dark as to the actual facts. Therefore he suggested that the right hon. Gentleman should listen to the appeal made by his hon. friend and consent to the appointment of this Committee. This had been asked for several times, and he could easily select certain financial experts in the House, thus showing some indication of a desire to meet the reasonable request which had been made from the Opposition side of the House.
said he wished to support the appeal which had been made by his hon. friend for the appointment of this Committee. He thought there ought to be no tax at all upon tea. From a temperance point of view, and because tea was a necessity of life which came from other countries, it ought not to be taxed, more particularly when it was so largely consumed by the working classes. The ratio of indirect taxation was only 50 per cent. in the case of the English taxpayer, whereas in Ireland, with a much poorer population who drank more tea in proportion than the people of Great Britain, the ratio of indirect taxation was 72 per cent. A labourer in Ireland earning 15s. a week paid as much in indirect taxation as a labourer in England earning 25s. to 30s. a week. He hoped the right hon. Gentleman would not adopt a non possumus attitude, because there was a very large amount of public feeling in favour of lessening taxation on tea, and the right hon. Gentleman must be aware that he owed to the country and to the House some recognition for receiving his Budget so quietly, not withstanding the large expenditure which it entailed. He hoped the right hon. Gentleman would agree to the appointment of this Committee.
appealed to the Chancellor of the Exchequer to say whether he would consider the propriety of appointing a Select Committee or a Departmental Committee to inquire as to the way the tea tax affected the various classes of the community. On his side of the House they would like to see a Committee appointed to consider the whole question of the incidence of direct and indirect taxation. He was quite in favour of everybody contributing to the funds of the State, and he thought they should do so in proportion to their means. Such a Committee as had been suggested by his hon. friends might ensure a recommendation which would do away with the taxes on necessary articles of life. He believed tea was a necessary article to the working classes as they at present lived in this country. The tax pressed unduly on the working classes, and especially the class he represented. To agricultural labourers with 12s. a week the tax upon tea was a very great burden, and it was more than their means justified.
said he could not undertake to deal at once with the suggestion of the hon. Gentleman opposite. Nobody who had spoken had contended that an inquiry into the tea tax alone would be of any value. What hon. Members really desired was an inquiry into the circumstances of the whole system of taxation. Those who had given any attention to the subject at all knew that probably a more difficult question to solve could not be submitted to any body of individuals, and the suggestion really was to devolve upon a Committee, he did not know exactly how denominated, duties essentially pertaining to this House—those of seeing that their system of taxation was just and fair. Hon. Gentlemen had some idea that possibly a Committee of that kind could demonstrate to the satisfaction of everybody and place beyond dispute the exact incidence of their present system of taxation. He believed that to be impossible. Great minds, learned men, deep students, had devoted a great deal of attention to that subject, but he was not aware that anyone had arrived at conclusions satisfactory to any other expert, and certainly not to conclusions which were generally acceptable. The task which would be propounded to a Committee would be, he thought, an impossible one, and unless they could show him there was practical work to be done, which he had not yet appreciated, he could not agree to appoint such a Committee as suggested. Of course, if the mover had a definite idea which he would care to discuss with him, he would be pleased to do so. He submitted, with all respect, that it was extremely difficult for a Minister or for the House to discuss a Bill of the present kind if on every clause, and at every stage, wide issues such as would be raised on a Second or Third Reading were raised again and again. He did not believe it had ever been attempted to be done before, and he ventured to submit it did not tend to the efficient discharge of business.
said the Chancellor of the Exchequer was not quite fair to the House in giving this lecture as to how the debates should be conducted. This was the first Motion on which they could deal with direct and indirect taxation, and the hon. Members who had spoken had conducted the debate with due regard to the rules of the House. With regard to the appointment of a Committee, he thought that all the Chancellor of the Exchequer had said had rather strengthened the suggestion made by his hon. friends. The right hon. Gentleman had admitted that he had not been able to come to a satisfactory conclusion on the question at issue, and that itself was a reason why he should agree to the appointment of a Committee. Great advantage had been derived from the Report of the Royal Commission on Local Taxation. Certainly the Government had not dealt with the question as it might have done, but in the evidence, and in the conclusions which the Commission had laid before the House they had a valuable mine of information. He submitted that the same advantages would follow if the right hon. Gentleman consented to the appointment of the Committee which in this case had been asked. He wished to press on the attention of the right hon. Gentleman that the tea duty of 6d. now proposed included 2d. which was put on for war taxation. While it would not be fair to ask the right hon. Gentleman to outline his future policy with regard to finance, or what he intended to do in his next Budget, he might inform the House as to his views with regard to the tea tax remaining at 6d. in time of peace. The tax was equal to 75 per cent, of the value of the article, and that, he submitted, was far too high a percentage in time of peace. The Committee would certainly appreciate the statement if the right hon. Gentleman could really tell them that he did not consider 6d. the normal duty to be imposed on tea, and that he would take the first opportunity of bringing it back to the old level of 4d. which existed before the war.
said the Chancellor of the Exchequer was exceedingly well advised in declining to remit this question to a Committee. What the difference was between direct and indirect taxation no man had ever been able to pronounce with certainty. One school of economists held that one kind of tax was direct, while another school held that it was indirect. The different schools of economists were not agreed, and therefore it would not be reasonable to expect the Chancellor of the Exchequer to agree where the doctors so considerably differed. Could any hon. Member say whether a licence was a direct or an indirect tax? He got no answer. In the rough-and-ready classification adopted by the ordinary financier at the Treasury it was classed a direct tax, but he himself held that it was absolutely indirect because the licensee put the charge on the price of the beer. Customs duties were generally held to be indirect, but he held that in one respect they were very direct. This was a very complicated question which a Committee could not solve. He went further.
You are travelling away from the Amendment before the Committee.
said this was a Ways and Means Bill for raising money to meet the supply of the year. In his opinion it did not afford a field on which economists should assert themselves in moving the reduction of taxation. It was in Supply that should be done. Once they had agreed to the grant they must find the ways and means. [An HON. MEMBER: No.] He admitted that there might be different methods. When hon. Members came forward with a proposal to take two pence off the tea duty they should be prepared with an alternative.
We have been ruled out of order on that point.
said he did not rule the hon. Member out of order. He thought it was pertinent when a reduction was moved to show that there were other means of raising the money. Many hon. Members opposite were as anxious as he was to reduce the expenditure of the country, but he wished to impress upon them that this was not the best opportunity. It should be done not only in Supply, but when Works Bills were brought before them. Every one of these Bills ought to be strangled remorselessly. He very much doubted whether any reduction of taxation would be in the true interest of economy this year. The present need was to get rid of the load of debt, and that implied rather increased taxation.
said the hon. Gentleman had misunderstood the purpose for which the Committee was proposed. They were dealing now with the tea duty, and the argument that the tax was heavier on the poorer than the wealthier classes. The question of the whole incidence of these taxes should come before the Committee. He was assured that the consumer paid the tea duty. Of course, such a Committee as had been suggested would have to exclude from its purview the coal tax; but it would be its business to assess the proportion of taxation which ought to be borne by certain articles——
The hon. Gentleman is out of order in pursuing that line of argument.
said that he ventured to move last year that the tea duty should be reduced from 8d. to 6d. per pound, and he was glad that the Chancellor of the Exchequer had taken his advice. But there was another piece of advice he had given the right hon. Gentleman which had not been adopted. He felt assured that if the right hon. Gentleman had appointed a Committee on the incidence of taxation, the Committee might have approached more nearly than now to a solution of this great problem, which was to adjust taxation so that it should fall on the shoulders of those who could bear it with the least inconvenience. The Chancellor of the Exchequer had, on his advice last year, made this reduction on the tea duty; but he wished that the right hon. Gentleman could have carried it further, because the very poor who bought their tea in very small quantities would not derive much benefit from the reduction. He was glad to hear the Chancellor of the Exchequer, when he introduced the Budget Bill, say that this reduction would be beneficially felt in every household in the United Kingdom. That was sound economic doctrine, because it was undoubtedly the consumer who had to pay this impost, although the foreign producer gained a certain benefit. He ought to say that in the case of tea it was the colonial producer in India and Ceylon. Undoubtedly the tendency of a large tax on a particular article was to diminish consumption. It should be remembered that India was a miserably poor country, and anything which diminished employment in India diminished the chances of these poor natives of obtaining a decent existence. India was the most thickly populated portion of His Majesty's dominions. It had been afflicted with plague and famines, and all the ills which afflicted humanity; and anything which could benefit that country would benefit this country. They heard a great deal about colonial preference and the desirability of doing anything we could for the benefit of the Colonies. He thought the right hon. Gentleman the Chancellor of the Exchequer had conferred, by this reduction of the tea duty, a practical benefit on India. In Ceylon the tea industry had been the industrial salvation of the island, the population of which was the most loyal in the whole Empire. Ceylon, twenty years ago, was in a state of bankruptcy, and the tea cultivation saved it. The tea duty, imposed a few years ago, crippled that colony; and he
AYES.
| ||
| Agnew, Sir Andrew Noel | Blundell, Colonel Henry | Davenport, William Bromley |
| Allhusen, Augustus Hen. Eden | Bond, Edward | Denny, Colonel |
| Allsopp, Hon. George | Bowles, Lt.-Col. H. F (Middlesex | Dickson, Charles Scott |
| Anson, Sir William Reynell | Bowles, T. Gibson (King's Lynn | Dixon-Hartland, Sir F. Dixon |
| Arnold-Forster, Rt. Hon. Hugh O. | Brodrick, Rt. Hon. St. John | Doughty, Sir George |
| Arrol, Sir William | Brymer, William Ernest | Douglas, Rt. Hon. A. Akers- |
| Atkinson, Rt. Hon. John | Campbell, J. H. M. Dublin Univ. | Doxford, Sir William Theodore |
| Aubrey-Fletcher, Rt. Hon. Sir H. | Carson, Rt. Hon. Sir Edw. H. | Egerton, Hon. A. de Tatton |
| Bagot, Capt. Josceline FitzRoy | Cavendish, V. C. W. Derbyshire | Elliot, Hon. A. Ralph Douglas |
| Bailey, James (Walworth) | Cayzer, Sir Charles William | Fardell, Sir T. George |
| Bain, Colonel James Robert | Chamberlain, Rt. Hon. J. (Birm. | Fellowes, Rt. Hn. Ailwyn Edw. |
| Balcarres, Lord | Chamberlain, Rt. Hn. J. A. Worc. | Fergusson, Rt. Hn. Sir J. Manc'r |
| Balfour, Rt. Hn. A. J. (Manch'r | Chapman, Edward | Finch, Rt. Hon. George H. |
| Balfour, Capt. C. B. (Hornsey) | Clive, Captain Percy A. | Finlay, Sir R. B Inverness B'ghs |
| Balfour, Rt. Hon. G. W. (Leeds | Cochrane, Hon. Thos. H. A. E. | Fisher, William Hayes |
| Banbury, Sir Frederick George | Coddington, Sir William | Fison, Frederick William |
| Banner, John S. Harmood- | Cohen, Benjamin Louis | FitzGerald, Sir Robert Penrose |
| Barry, Sir Francis T. (Windsor) | Colston, Chas. Edw. H. Athole | Fitzroy, Hn. Edward Algernon |
| Bartley, Sir George C. T. | Cox, Irwin Edward Bainbridge | Flannery, Sir Fortescue |
| Beach, Rt. Hn. Sir Mich. Hicks | Craig, Chas. Curtis (Antrim, S.) | Flower, Sir Ernest |
| Bhownaggree, Sir M. M. | Cripps, Charles Alfred | Forster, Henry William |
| Bignold, Sir Arthur | Cross, Herb. Shepherd (Bolton) | Galloway, William Johnson |
| Bigwood, James | Dalkeith, Earl of | Gardner, Ernest |
| Bill, Charles | Dalrymple, Sir Charles | Garfit, William |
hoped the right hon. Gentleman the Chancellor of the Exchequer would, if not this year, the next, accept a further reduction of the tea duty. He trusted that, by measures of economy, it might be possible to have a further reduction next year of 2d. per 1b. on the tea duty. He had great pleasure in supporting the Amendment of his hon. friend, and he trusted that he would press it to a division.
said that this discussion had been largely academic, but he could not let pass the statement of the hon. Gentleman opposite who urged that such a tax as the duty tea fell wholly on the consumer. He was old enough to remember that the late Earl Russell said he was quite convinced that moderate indirect taxation fell in equal proportions on the producer and the consumer.
said he had only quoted the Chancellor of the Exchequer, and was following his lead. He was sorry that the right hon. Gentleman opposite did not also follow the Chancellor of the Exchequer.
Question put.
The Committee divided:—Ayes, 217; Noes, 157.
| Godson, Sir Augustus Frederick | Macdona, John Cumming | Seely, Charles Hilton(Lincoln) |
| Gordon, Hn. J. E. Elgin & Nairn) | Maconochie, A. W. | Seton-Karr, Sir Henry |
| Gordon, Maj. E. (T'rHamlets) | M'Arthur, Charles (Liverpool) | Sharpe, William Edward T. |
| Gore, Hon. S. F. Ormsby | M'Iver, Sir Lewis (Edinburgh, W | Shaw-Stewart, Sir H. (Renfrew). |
| Goschen, Hon. George Joachim | Majendie, James A. H. | Sinclair, Louis (Romford) |
| Goulding, Edward Alfred | Malcolm, Ian | Skewes-Cox, Thomas |
| Graham, Henry Robert | Manners, Lord Cecil | Sloan, Thomas Henry |
| Gray, Ernest (West Ham) | Marks, Harry Hananel | Smith, H C (North'mb. Tyneside |
| Greene, Sir E. W (B'rySEdm'nds | Martin, Richard Biddulph | Smith, Rt. Hon. J. P. (Lanarks |
| Greene, Henry D.(Shrewsbury | Melville, Beresford Valentine | Spear, John Ward |
| Grenfell, William Henry | Meysey-Thompson, Sir H. M. | Spencer, Sir E. (W. Bromwich) |
| Halsey, Rt. Hon. Thomas F. | Mitchell, William(Burnley) | Stanley, Hon. Arthur (Ormskirk |
| Hamilton, RtHn LordG(Midd'x | Molesworth, Sir Lewis | Stanley, Edward Jas.(Somerset) |
| Hamilton, Marq of(L'nd'nderry | Montagu, G. (Huntingdon) | Stanley, Rt. Hon. Lord(Lancs.) |
| Hardy, L. (Kent, Ashford) | Moore, William | Stewart, Sir Mark J. M'Taggart |
| Hare, Thomas Leigh | Morpeth, Viscount | Stirling-Maxwell, Sir John M. |
| Haslam, Sir Alfred S. | Morrell, George Herbert | Stock, James Henry |
| Hay, Hon. Claude George | Morrison, James Archibald | Stroyan, John |
| Heath, Sir Jas. (Staffords.,N. W) | Morton, Arthur H. Aylmer | Strutt, Hon. Charles Hedley |
| Heaton, John Henniker | Mount, William Arthur | Taylor, Austin (East Toxteth) |
| Helder, Augustus | Mowbray, Sir Robert Gray C. | Thorburn, Sir Walter |
| Hickman, Sir Alfred | Muntz, Sir Philip A. | Thornton, Percy M. |
| Hogg, Lindsay | Murray, Col. Wyndham (Bath) | Tomlinson, Sir Wm. Edw. M. |
| Horner, Frederick William | Myers, William Henry | Tritton, Charles Ernest |
| Hoult, Joseph | Nicholson, William Graham | Tuff, Charles |
| Howard, Jn. (Kent, Faversham | Parker, Sir Gilbert | Tufnell, Lieut.-Col. Edward |
| Howard, J. (Midd., Tottenham | Pease, Herb. Pike (Darlington) | Walker, Col. William Hall |
| Hozier, Hn. James Henry Cecil | Percy, Earl | Walrond, Rt. Hn. Sir William H. |
| Hutton, John (Yorks., N. R.) | Pilkington, Colonel Richard | Warde, Colonel C. E. |
| Jebo, Sir Richard Claverhouse | Platt-Higgins, Frederick | Welby, Lt.-Col. A. C. E (Taunton |
| Jessel,Captain Herbert Merton | Powell, Sir Francis Sharp | Welby, Sir Charles G. E. (Notts.) |
| Kennaway, Rt. Hn. Sir John H. | Pretyman, Ernest George | Wharton, Rt. Hon. John Lloyd |
| Kenyon, Hon. Geo. T. (Denbigh) | Pryce-Jones, Lt.-Col. Edward | Whiteley, H. (Ashton und. Lyne |
| Kerr, John | Purvis, Robert | Whitmore, Charles Algernon |
| Kimber, Sir Henry | Pym, C. Guy | Williams, Colonel R. (Dorset) |
| Lambton, Hon. Frederick Wm. | Quilter, Sir Cuthbert | Willoughby de Eresby, Lord |
| Laurie, Lieut.-General | Randles, John S. | Wilson, John (Glasgow) |
| Law, Andrew Bonar (Glasgow) | Rankin, Sir James | Wilson-Todd, Sir W. H. (Yorks.) |
| Lawrence, Sir Jos. (Monmouth) | Reid, James (Greenock) | Wodehouse, Rt. Hn. E. R. (Bath |
| Lawson, Jn. Grant (Yorks., N. R | Renwick, George | Worsley-Taylor, Henry Wilson |
| Lee, A. H. (Hants., Fareham) | Ritchie, Rt. Hn Chas. Thomson | Wortley, Rt. Hon. C. B. Stuart |
| Legge, Col. Hon. Heneage | Roberts, Samuel (Sheffield) | Wrightson, Sir Thomas |
| Leveson-Gower, Frederick N. S. | Robertson, Herbert (Hackney) | Wylie, Alexander |
| Lockwood, Lieut.-Col. A. R. | Robinson, Brooke | Wyndham, Rt. Hon. George |
| Long, Col. Chas. W. (Evesham) | Rollit, Sir Albert Kaye | Yerburgh, Robert Armstrong |
| Long, Rt. Hon. W. (Bristol, S.) | Round, Rt. Hon. James | |
| Lowe, Francis William | Royds, Clement Molyneux | TELLERS FOR THE AYES—Sir |
| Loya, Archie Kirkman | Sackville, Col. S. G. Stopford | Alexander Acland-Hood and |
| Lucas, Col. Francis (Lowestoft) | Sadler, Col. Samuel Alexander | Viscount Valentia. |
| Lyttleton, Rt. Hon. Alfred | Samuel, Sir H. S. (Limehouse) |
NOES.
| ||
| Abraham, William (Rhondda) | Cameron, Robert | Elibank, Master of |
| Allen, Charles P. | Campbell, John (Armagh, S.) | Ellice,Capt E.C(SAndnw'sB'ghs |
| Ashton, Thomas Gair | Campbell-Bannerman, Sir H. | Ellis, John Edward (Notts.) |
| Atherley-Jones, L. | Causton, Richard Knight | Emmott, Alfred |
| Austin, Sir John | Channing, Francis Allston | Esmonde, Sir Thomas |
| Barry, E. (Cork, S.) | Cheetham, John Frederick | Field, William |
| Beaumont, Wentworth C. B. | Clancy, John Joseph | Findlay, Alex. (Lanark, N. E.) |
| Bell, Richard | Crean, Eugene | Fitzmaurice, Lord Edmond |
| Blake, Edward | Crombie, John William | Flavin, Michael Joseph |
| Boland, John | Dalziel, James Henry | Flynn, James Christopher |
| Brigg, John | Davies, M. Vaughan (Cardigan) | Gilhooly, James |
| Brown, George M. (Edinburgh) | Delany, William | Gladstone, Rt. Hon. Herb.John |
| Brunner, Sir John Tomlinson | Devlin, Chas. Ramsay (Galway | Goddard, Daniel Ford |
| Bryce, Rt. Hon. James | Dewar, John A. (Inverness-sh. | Grant, Corrie |
| Buchanan, Thomas Ryburn | Dillon, John | Grey, Rt. Hon. Sir E. (Berwick |
| Burke, E. Haviland | Dobbie, Joseph | Gurdon, Sir W. Brampton |
| Burt, Thomas | Donelan, Captain A. | Hayden, John Patrick |
| Buxton, Sydney Charles | Doogan, P. C. | Hemphill, Rt. Hon. Charles H. |
| Caldwell, James | Dunn, Sir William | Henderson, Arthur (Durham) |
| Higham, John Sharp | Mansfield, Horace Rendall | Schwann, Charles E. |
| Hobhouse, C. E. H. (Bristol, E. | Mooney, John J. | Shackleton, David James |
| Holland, Sir William Henry | Morgan, J. Lloyd (Carmarthen) | Shipman, Dr. John G. |
| Hope, John Deans (Fife, West) | Murphy, John | Sinclair, John (Forfarshire) |
| Hutchinson, Dr. Charles Fredk. | Nannetti, Joseph P. | Slack, John Bamford |
| Hutton, Alfred E. (Morley) | Nolan, Col. John P. (Galway, N.) | Spencer, Rt. Hn. C. R (Northants |
| Jacoby, James Alfred | Nolan, Joseph (Louth,South) | Stanhope, Hon. Philip James |
| Johnson, John | Norton, Capt. Cecil William | Stevenson, Francis S. |
| Joicey, Sir James | O'Brien, James F. X. (Cork) | Strachey, Sir Edward |
| Jones, Leif (Appleby) | O'Brien, K. (Tipperary, Mid.) | Sullivan, Donal |
| Jones, William (Carnarvonshire | O'Brien, Patrick (Kilkenny) | Taylor, Theodore C. (Radcliffe) |
| Joyce, Michael | O'Brien, P. J. (Tipperary, N.) | Tennant, Harold John |
| Kearley, Hudson E. | O'Connor, James (Wicklow, W. | Thomas, Sir A. (Glamorgan, E.) |
| Kilbride, Denis | O'Connor, John (Kildare, N.) | Thomas, D. Alfred (Merthyr) |
| Kitson, Sir James | O'Donnell, John (Mayo, S.) | Thomson, F. W. (York, W. R.) |
| Labouchere, Henry | O' Dowd, John | Toulmin, George |
| Lambert, George | O'Malley, William | Trevelyan, Charles Philips |
| Langley, Batty | Parrott, William | Villiers, Ernest Amherst |
| Lawson, Sir Wilfrid (Cornwall) | Partington, Oswald | Walton, Joseph (Barnsley) |
| Layland-Barratt, Francis | Pease, J. A. (Saffron Walden) | Wason, Eugene (Clackmannan) |
| Leese, Sir Jos. F. (Accrington) | Philipps, John Wynford | Wason, John Cathcart (Orkney) |
| Leng, Sir John | Power, Patrick Joseph | White, George (Norfolk) |
| Levy, Maurice | Pries, Robert John | White, Luke (York, E. R.) |
| Lewis, John Herbert | Priestley, Arthur | Whiteley, George (York, W. R.) |
| Lloyd-George, David | Rea, Russell | Whitley, J. H. (Halifax) |
| Lough, Thomas | Reddy, M. | Wilson, Fred. W.(Norfolk, Mid.) |
| Lundon, W. | Redmond, John E. (Waterford) | Wilson, John (Durham, Mid.) |
| MacNeill, John Gordon Swift | Richards, Thomas (W. Monm'th | Wilson, J. W. (Worcestersh.,N.) |
| MacVeagh, Jeremiah | Rickett, J. Compton | Young, Samuel |
| M'Crae, George | Roberts, John H. (Denbighs.) | Yoxall, James Henry |
| M' Fadden, Edward | Robertson, Edmund (Dundee) | |
| H'Hugh, Patrick A. | Roche, John | TELLERS FOR THE NOES—Mr. |
| M'Kean, John | Runciman, Walter | Soares and Mr. Cawley. |
| M'Killop, W. (Sligo, North) | Russell, T. W. | |
| M' Laren, Sir Charles Benjamin | Samuel, Herbert L. (Cleveland) |
Question put "That Clause 1 stand part of the Bill."
AYES.
| ||
| Agnew, Sir Andrew Noel | Carlile, William Walter | Fergusson, Rt. Hn. Sir J. (Manc'r |
| Allhusen, Augustus Hen. Eden | Carson, Rt. Hon. Sir Edw. H. | Finch, Rt. Hon. George H. |
| Allsopp, Hon. George | Cavendish, V. C. W. (Derbyshire | Finlay, Sir R. B (Inverness B'ghs |
| Anson, Sir William Reynell | Cayzer, Sir Charles William | Fisher, William Hayes |
| Arnold-Forster, Rt. Hn. Hugh O. | Chamberlain, Rt. Hon. J. (Birm. | Fison, Frederick William |
| Arrol, Sir William | Chamberlain, Rt Hn. J. A (Worc. | FitzGerald, Sir Robert Penrose |
| Atkinson, Rt. Hon. John | Chapman, Edward | Fitzroy, Hon. Edward Algernon |
| Aubrey-Fletcher, Rt. Hn. Sir H. | Clive, Captain Percy A. | Flannery, Sir Fortescue |
| Bagot, Capt. Josceline FitzRoy | Cochrane, Hon. Thos. H. A. E. | Flower, Sir Ernest |
| Bailey, James (Walworth) | Coddington, Sir William | Forster, Henry William |
| Bain, Colonel James Robert | Cohen, Benjamin Louis | Galloway, William Johnson |
| Balcarres, Lord | Colston, Chas. Edw. H. Athole | Gardner, Ernest |
| Balfour, Rt. Hn. A. J. (Manch'r | Cox, Irwin Edward Bainbridge | Garfit, William |
| Balfour, Capt. C. B. (Hornsey) | Craig, Chas. Curtis (Antrim, S.) | Godson, Sir Augustus Fredk. |
| Balfour, Rt. Hon. G. W. (Leeds | Cripps, Charles Alfred | Gordon, Hn. J. E. (Elgin & Nairn) |
| Banbury, Sir Frederick George | Cross, Herb. Shepherd (Bolton) | Gore, Hon. S. F. Ormsby |
| Banner, John S. Harmood- | Dalkeith, Earl of | Goschen, Hon. George Joachim |
| Barry, Sir Francis T. (Windsor) | Dalrymple, Sir Charles | Goulding, Edward Alfred |
| Bartley, Sir George C. T. | Davenport, William Bromley | Graham, Henry Robert |
| Beach, Rt. Hn. Sir Mich. Hicks | Denny, Colonel | Gray, Ernest (West Ham) |
| Bhownaggree, Sir M. M. | Dickson, Charles Scott | Greene, Sir E. W (B'ry S Edm'nds |
| Bignold, Sir Arthur | Dimsdale, Rt. Hn. Sir Joseph C. | Greene, Henry D. (Shrewsbury |
| Bigwood, James | Dixon-Hartland, Sir F. Dixon | Grenfell, William Henry |
| Bill, Charles | Doughty, Sir George | Hall, Edward Marshall |
| Blundell, Colonel Henry | Douglas, Rt. Hon. A. Akers- | Halsey, Rt. Hon. Thomas F. |
| Bond, Edward | Doxford, Sir William Theodore | Hamilton, Rt Hn Lord G (Midd'x |
| Bowles, T. Gibson (King's Lynn | Egerton, Hon. A. de Tatton | Hamilton, Marq of (L'nd'nderry |
| Brodrick, Rt. Hon. St. John | Elliot, Hon. A. Ralph Douglas | Hardy, L. (Kent, Ashford) |
| Brymer, William Ernest | Fardell, Sir T. George | Hare, Thomas Leigh |
| Campbell, J. H. M. (Dublin Univ. | Fellowes, Rt. Hn. Ailwyn Edw. | Haslam, Sir Alfred S. |
The Committee divided:—Ayes, 215; Noes, 157. (Division List No.171.)
| Hay, Hon. Claude George | Meysey-Thompson, Sir H. M. | Skewes-Cox, Thomas |
| Heath, Sir Jas. (Staffords., N. W | Mitchell, William (Burnley) | Sloan, Thomas Henry |
| Heaton, John Henniker | Molesworth, Sir Lewis | Smith, H C (North'mb. Tyneside |
| Helder, Augustus | Montagu, G. (Huntingdon) | Smith, Rt. Hon. J. P. (Lanarks |
| Hickman, Sir Alfred | Moore, William | Spear, John Ward |
| Hogg, Lindsay | Morpeth, Viscount | Spencer, Sir E. (W. Bromwich) |
| Horner, Frederick William | Morrell, George Herbert | Stanley, Hon. Arthur (Ormskirk |
| Houldsworth, Sir Wm. Henry | Morton, Arthur H. Aylmer | Stanley, Edward Jas. (Somerset |
| Hoult, Joseph | Mount, William Arthur | Stanley, Rt. Hon. Lord (Lancs. |
| Howard, Jn. (Kent, Faversham | Mowbray, Sir Robert Gray C. | Stewart, Sir Mark J. M'Taggart |
| Howard, J. (Midd., Tottenham | Muntz, Sir Philip A. | Stirling-Maxwell, Sir John M. |
| Hozier, Hon. James Henry Cecil | Murray, Col. Wyndham (Bath) | Stock, James Henry |
| Hutton, John (Yorks., N. R.) | Myers, William Henry | Stroyan, John |
| Jebb, Sir Richard Claverhouse | Nicholson, William Graham | Strutt, Hon. Charles Hedley |
| Jessel, Captain Herbert Merton | Parker, Sir Gilbert | Taylor, Austin (East Toxteth) |
| Kennaway, Rt. Hn. Sir John H. | Pease, Herb. Pike (Darlington) | Thorburn, Sir Walter |
| Kenyon, Hon. Geo. T. (Denbigh | Percy, Earl | Thornton, Percy M. |
| Kerr, John | Pilkington, Colonel Richard | Tomlinson, Sir Wm. Edw. M. |
| Kimber, Sir Henry | Platt-Higgins, Frederick | Tritton, Charles Ernest |
| Lambton, Hon. Frederick Wm. | Powell, Sir Francis Sharp | Tuff, Charles |
| Laurie, Lieut.-General | Pretyman, Ernest George | Tufnell, Lieut.-Col. Edward |
| Law, Andrew Bonar (Glasgow) | Pryce-Jones, Lt.-Col. Edward | Walker, Col. William Hall |
| Lawrence, Sir Jos. (Monmouth) | Purvis, Robert | Walrond, Rt. Hn. Sir William H |
| Lawson, Jn. Grant (Yorks., N. R | Pym, C. Guy | Welby, Lt.-Col. A. C. E (Taunton |
| Lee, A. H. (Hants., Fareham) | Quilter, Sir Cuthbert | Welby, Sir Charles G. E. (Notts. |
| Legge, Col. Hon. Heneage | Randles, John S. | Wharton, Rt. Hon. John Lloyd |
| Leveson-Gower, Frederick N. S. | Rankin, Sir James | Whiteley, H. (Ashton und.Lyne |
| Lockwood, Lieut.-Col. A. R. | Reid, James (Greenock) | Whitmore, Charles Algernon |
| Long, Col. Charles W. (Evesham) | Renwick, George | Williams, Colonel R. (Dorset) |
| Long, Rt. Hon. W. (Bristol, S.) | Ritchie, Rt. Hn. Chas. Thomson | Willoughby de Eresby, Lord |
| Lowe, Francis William | Roberts, Samuel (Sheffield) | Wilson, John (Glasgow) |
| Loyd, Archie Kirkman | Robertson, Herbert (Hackney) | Wilson-Todd, Sir W. H. (Yorks.) |
| Lucas, Col. Francis (Lowestoft) | Robinson, Brooke | Wodehouse, Rt. Hn. E. R. (Bath |
| Lyttelton, Rt. Hon. Alfred | Rollit, Sir Albert Kaye | Worsley-Taylor, Henry Wilson |
| Macdona, John Cumming | Royds, Clement Molyneux | Wortley, Rt. Hon. C. B. Stuart |
| Maconochie, A. W. | Sackville, Col. S. G. Stopford | Wrightson, Sir Thomas |
| M'Arthur, Charles (Liverpool) | Sadler, Col. Samuel Alexander | Wylie, Alexander |
| M'Iver, Sir Lewis (Edinburgh, W | Samuel, Sir H. S. (Limehouse) | Wyndham, Rt. Hon. George |
| Majendie, James A. H. | Seely, Charles Hilton (Lincoln) | Yerburgh, Robert Armstrong |
| Malcolm, Ian | Seton-Karr, Sir Henry | |
| Manners, Lord Cecil | Sharpe, William Edward T. | TELLERS FOR THE AYES—Sir |
| Marks, Harry Hananel | Shaw-Stewart, Sir H. (Renfrew) | Alexander Acland-Hood and |
| Martin, Richard Biddulph | Sinclair, Louis (Romford) | Viscount Valentia. |
NOES.
| ||
| Abraham, William (Rhondda) | Cheetham, John Frederick | Goddard, Daniel Ford |
| Allen, Charles P. | Clancy, John Joseph | Grant, Corrie |
| Ashton, Thomas Gair | Crean, Eugene | Grey, Rt. Hon. Sir E. (Berwick) |
| Asquith, Rt. Hn. Herbert Henry | Crombie, John William | Gurdon, Sir W. Brampton |
| Atherley-Jones, L. | Dalziel, James Henry | Harcourt, Lewis |
| Austin, Sir John | Davies, M. Vaughan (Cardigan) | Hayden, John Patrick |
| Barlow, John Emmott | Delany, William | Hemphill, Rt. Hon. Charles H. |
| Barry, E. (Cork, S.) | Devlin, Chas. Ramsay (Galway | Henderson, Arthur (Durham) |
| Beaumont, Wentworth C. B. | Dewar, John A. (Inverness-sh. | Higham, John Sharp |
| Bell, Richard | Dillon, John | Holland, Sir William Henry |
| Blake, Edward | Dobbie, Joseph | Hope, John Deans (Fife, West) |
| Boland, John | Donelan, Captain A. | Hutchinson, Dr. Charles Fredk. |
| Brigg, John | Doogan, P. C. | Hutton, Alfred E. (Morley) |
| Brown, George M. (Edinburgh) | Dunn, Sir William | Jacoby, James Alfred |
| Brunner, Sir John Tomlinson | Elibank, Master of | Johnson, John |
| Bryce, Rt. Hon. James | Ellice, Capt E. C (S Andrw's B'ghs | Joicey, Sir James |
| Buchanan, Thomas Ryburn | Ellis, John Edward (Notts.) | Jones, Leif (Appleby) |
| Burke, E. Haviland | Emmott, Alfred | Jones, William (Carnarvonshire |
| Burt, Thomas | Eve, Harry Trelawney | Joyce, Michael |
| Buxton, Sydney Charles | Field, William | Kilbride, Denis |
| Cameron, Robert | Findlay, Alex. (Lanark, N. E.) | Kitson, Sir James |
| Campbell, John (Armagh, S.) | Fitzmaurice, Lord Edmond | Labouchere, Henry |
| Campbell-Bannerman, Sir H. | Flavin, Michael Joseph | Lambert, George |
| Causton, Richard Knight | Flynn, James Christopher | Langley, Batty |
| Cawley, Frederick | Gilhooly, James | Lawson, Sir Wilfrid (Cornwall) |
| Channing, Francis Allston | Gladstone, Rt. Hn. Herbert John | Layland-Barratt, Francis |
| Leese, Sir Jos. F. (Accrington) | O'Connor, James (Wicklow, W. | Stanhope, Hon. Philip James |
| Leng, Sir John | O'Connor, John (Kildare, N.) | Stevenson, Francis S. |
| Levy, Maurice | O'Donnell, John (Mayo, S.) | Strachey, Sir Edward |
| Lewis, John Herbert | O' Dowd, John | Sullivan, Donal |
| Lloyd-George, David | O'Malley, William | Taylor, Theodore C. (Radcliffe) |
| Lough, Thomas | Parrott, William | Tennant, Harold John |
| Lundon, W. | Partington, Oswald | Thomas, Sir A. (Glamorgan, E.) |
| MacNeill, John Gordon Swift | Pease, J. A. (Saffron Walden) | Thomas, David Alfred (Merthyr |
| Mac Veagh, Jeremiah | Philipps, John Wynford | Thomson, F. W. (York, W. R.) |
| M'Crae, George | Pirie, Duncan V. | Trevelyan, Charles Philips |
| M'Fadden, Edward | Price, Robert John | Villiers, Ernest Amherst |
| M'Hugh, Patrick A. | Reddy, M. | Walton, Joseph (Barnsley) |
| M'Kean, John | Redmond, John E. (Waterford) | Wason, Eugene (Clackmannan) |
| M'Killop, W. (Sligo, North) | Richards, H. C. (Finsbury, E.) | Wason, John Cathcart (Orkney) |
| M'Laren, Sir Charles Benjamin | Rickett, J. Compton | White, George (Norfolk) |
| Mansfield, Horace Rendall | Roberts, John H. (Denbighs.) | White, Luke (York., E. R.) |
| Mooney, John J. | Robertson, Edmund (Dundee) | Whiteley, George (York, W. R.) |
| Morgan, J. Lloyd (Carmarthen) | Roche, John | Whitley, J. H. (Halifax) |
| Moulton, John Fletcher | Runciman, Walter | Whittaker, Thomas Palmer |
| Murphy, John | Russell, T. W. | Wilson, Fred. W.(Norfolk,Mid.) |
| Nannetti, Joseph P. | Samuel, Herbert L. (Cleveland) | Wilson, John (Durham, Mid.) |
| Nolan, Col. John P. (Galway, N. | Schwann, Charles E. | Young, Samuel |
| Nolan, Joseph (Louth, South) | Shackleton, David James | Yoxall, James Henry |
| Norton, Capt. Cecil William | Shipman, Dr. John G. | |
| O'Brien, James F. X. (Cork) | Sinclair, John (Forfarshire) | TELLERS FOR THE NOES—Mr. |
| O' Brien, K. (Tipperary, Mid.) | Slack, John Bamford | Russell Rea and Mr. Toulmin. |
| O' Brien, Patrick (Kilkenny) | Soares, Ernest J. | |
| O'Brien, P. J. (Tipperary, N.) | Spencer, Rt. Hn. C. R (Northants |
Clause 2:
said the words he proposed to leave out appeared to him to be mere surplusage or else words put in to create a very fine and subtle distinction between "increased" and "additional" duties. The clause said, "additional" duties and Customs imposed by Clauses 2, 3, 4 of the Finance Act of 1900, including the increased duties mentioned in the fifth clause of that Act. He deprecated this legislation by reference, and could not see why the first words of the clause were not sufficient of themselves. But even if they were not, he thought it would have been much better drafting to put in "additional and increased" duties. He begged to move.
Amendment proposed—
"In page 2, to leave out the words 'including the increased duties imposed by Section 5 of that Act.'"—(Mr. Whitley.)
Question proposed "That the words proposed to be left out stand part of the Clause."
pointed out that Clause 5 of the Finance Act of 1900 stood upon a different footing to Clauses 2, 3, and 4. Clause 5 enacted duties some of which were described as "additional" and some as "increased," and unless in the present Bill they included the reference to the increased duties the form of the clause would merely repeal the additional and not the increased duties in the original Act.
asked whether the duties mentioned in Clause 5 were not levied before 1900.
said those articles were taxed before 1900, but by that Act the spirit duty by which the duty on those articles was fixed was raised, and therefore it became necessary to increase the duty on those articles.
said he thought the right hon. Gentleman had rather thrown the blame back on the Act of 1900. The matter, he thought, could be remedied in the present Bill, if, as he understood, the first part of Clause 5 recited only the additions to the existing duties imposed an account of the war, whilst the second part of the clause recited the new duties, the additional duties, imposed.
said the hon. Member was quite accurate.
thought it was a pity that a method of this kind had been adopted, because it prevented the Committee from arriving at the actual amount of the duties imposed on these articles on account of the war, especially the minor articles. He hoped the right hon. Gentleman at some future time would see his way to treat these articles on the same basis as tobacco, beer, and spirits. He begged leave, after the right hon. Gentleman's explanation, to withdraw his Amendment.
Amendment, by leave, withdrawn.
said that by Section 2 of the Finance Bill an additional duty of 4d. a 1b. was placed on all tobaccos. Had it been placed on high-priced cigars he would not say anything more about it, but it was imposed on all kinds of tobaccos, especially those cheap tobaccos which were imported into Ireland, in respect to which lie thought the increased tax of 4d. ought to be repealed. By the extent to which the price of an article was increased the industry concerned in the manufacture of that article was penalised, and the growing industry of tobacco manufacture in Ireland had been seriously injured by the imposition of this additional duty. Ireland was not so rich in industries that she could afford to have any of them interfered with or handicapped, and he submitted that it would be perfectly easy by means of a sub-section to relieve the Irish tobacco industry of this imposition. A certain class of Irish tobacco was largely consumed by the working classes both of this country and of Ireland. Many working men would rather forego their breakfast or dinner than their pipe, and it was no abuse of language to say that to many of the poorer classes tobacco had become a necessity of life. It was one of the few alleviations of their lot of unremitting toil, and the working classes of Ireland felt it rather hard that this modest luxury and almost necessity should be taxed more heavily for the purpose of carrying on a great war to which they were always opposed. But the war had been over for nearly three years, and yet the taxes were maintained. He had not moved in reference to the Customs duties on beer and spirits; it was only right that they should bear their fair share of taxation, but he did claim an exemption in favour of Irish tobacco. The Chancellor of the Exchequer would probably give the stereotyped reply that money must be obtained. The amount involved, however, was so small, in comparison with the Budget as a whole, that he hoped the right hon. Gentleman would see his way to make the moderate concession asked for. He begged to move.
Amendment proposed—
"In page 2, line 8, at end to add the words, 'Provided, however, that the additional duty of fourpence the pound imposed by Section two of the Finance Act, 1900, shall not apply to un-manufactured tobacco imported into Ireland as from the first day of July, nineteen hundred and five.'"—(Mr. Flynn.)
Question proposed, "That those words be there added."
said he had just received a telegram from the tobacco manufacturers in his constituency asking him to support this Amendment. The manufacturing aspect of the question should not be lost sight of. It was the duty of the Chancellor of the Exchequer to co-operate with any attempt to prevent American trusts from monopolising the retail businesses in the country, and Irish manufacturers were seriously handicapped in their endeavours to compete with those trusts by the taxation they had to bear. The duty of 4d. operated gravely against the manufacture of tobacco, and the small allowance asked for by this Amendment would be of great assistance. He submitted that Ireland had an exceptional case for relief in this matter and that the growing of tobacco should be encouraged in every possible way in order the more successfully to cope with the foreign competition which was daily becoming more formidable.
joined his hon. friend in protesting against the continuance of this war taxation upon the poorest of the poor. The question was of importance from the point of view, not only of taxpayers generally, but of consumers of tobacco, English and Irish, in view of the fact that the Imperial Tobacco Company of America had secured practical control of the retail market. There was absolutely no competition, consequently no protection for the poor consumers, other than that supplied by the independent Irish tobacco manufacturers. But because the Irish manufacturers had to face the increased duty of 4d. the American combine were placing on the market an imitation of Irish roll tobacco at cost price in order to destroy the independent firms who had stood out from the combination. He believed in healthy competition and fair profits. The practical control of the tobacco trade by one syndicate was a serious matter for the working men of the country. Great credit was due to firms like Gallahers', who had had the wits, energy, and capital successfully so far to stand outside the ring, and the Chancellor of the Exchequer ought to encourage such firms in their endeavour, even at loss and injury to themselves, to give the people the benefit of healthy competition. He was sorry that the average English manufacturer did not show a more enlightened spirit, and this was only an example of the way in which they took a selfish and narrow view of this matter as opposed to the welfare of the masses. He appealed to the Chancellor of the Exchequer on the grounds he had stated, first, in the interests of the poorest of the poor, and, secondly, in the interests of those independent firms who had stood outside the combination, and who were placing a good article on the market. He thought such firms ought to be encouraged. The Imperial Tobacco Company had made up its mind to drive all independent men inside their trust or else ruin them by unfair competition. In the interests of Irish industries the Chancellor of the Exchequer ought to do something to protect them, and thus increase the amount of employment in Ireland.
said he agreed with the hon. Member that in the progress of our commercial life and the world's commercial life trusts and great combinations were beginning, and probably would continue, to play a much larger part than had been the case in the past. Consequently, it would be necessary for any Government to watch their operation, and to see whether any regulation was necessary to prevent great private combinations from becoming a public danger. He did not think that case had arisen yet, but the matter was one which any Government must keep under observation. Other countries had deemed it necessary to have such legislation in contemplation, and in some instances had actually passed legislation on this question. He thought in the near future they might have to direct their attention to the new state of things which had been created. He thought he could show to the hon. Member that the particular Amendment now before the House was not the proper method by which his object should be pursued, and that it would not attain the end at which he aimed. He had spoken of the trade which was of special interest to the Chancellor of the Exchequer because it furnished a large portion of the revenue. He had stated that the tobacco trade in Ireland was at the mercy of a foreign combination. He thought he was wrong in saying that any foreign combination seriously menaced that trade. No doubt there had been a fight between a foreign and a home combination, which arose out of the attempt made to invade our own market by a great foreign trust. There was a sharp battle, but not a very long one, and it resulted in the defeat of the foreign combination, which came to an agreement with the home combination practically to the extent that they should not invade our market. Whatever disturbance there now was in the trade was not due to a foreign combination, but was largely due to a domestic combination. The hon. Member was mistaken in supposing that the combination he alluded to included all the British firms. The Imperial Tobacco Company was a very powerful and a very large combination, but if the hon. Member made inquiries he would find that a very considerable number of firms still stood outside that combination in this country.
Yes, but they are trying to force them inside.
said there was still a considerable number of firms in England who had stood outside. The hon. Gentlemen's Amendment would favour Irish firms in regard to Irish trade, and one of his arguments was that it would enable them to resist this combination. He wished to point out that it would give no assistance to firms which stood outside the combination in the rest of the United Kingdom. The hon. Member who moved the Amendment pleaded for it on the ground that it would encourage Irish manufactures. He was glad to think that this was a most prosperous industry in Ireland, employing many hands, and he hoped it was profitable both to the country and to the people who carried it on. The Amendment would introduce a complication into their system which would be extremely difficult, because it would pick out for special favour one or two manufacturers to the detriment of all other manufacturers, whether forming part of the combination or not. As a matter of fact it would be protective in its nature as against the foreign manufacturers. He hardly needed to pursue that question, because, as they were all aware, the Government was not going to propound any changes of that character during the present Parliament. He was not insensible to the possible danger of these great industrial combinations, nor to the fact that they were a proper subject for the attention of the Government, because they might, in the course of their development render changes in our laws necessary which were not necessary when such great combinations were unknown. It was evident, however, that they could not deal with that question by a single small Amendment of this character, and he assured the hon. Member that it would not produce the result which he desired.
asked the right hon. Gentleman to answer his point as to the encouragement of tobacco-growing in Ireland.
said he was afraid that the question of tobacco-growing in Ireland would not be in order upon this Amendment.
No, it would not be in order.
said in regard to this matter they were not selfish and did not want any special treatment. What concession they made to the Irish manufacturers he was quite willing should be given to other manufacturers. He was glad to hear from the right hon. Gentleman that some manufacturers in this country stood outside the combination. He suggested that they should also give them exemption and encourage them to stay outside the combination. The Chancellor of the Exchequer must be aware that the Imperial Tobacco Company were already in possession of the greater part of the tobacco trade of the United Kingdom. The proper time to tackle this trust was not after it had ruined all its opponents by unfair competition, but before it had grown to a fully-developed tree.
said this Amendment was intended to provide an exemption in accordance with the provisions of the Act of Union. His hon. friend thought the Amendment should be used to help independent tobacco firms who stood outside the combination. He wished to point out that on the Second Reading of this Bill it was amply proved that Ireland could not be successful in its industries unless some abatement was made in the taxes imposed upon the country, and there was no tax upon which an abatement could more properly be allowed than on the tobacco tax. This was an article which was specially mentioned in the Act of Union. He was quite ready to admit that but for the Act of Union the argument of the Chancellor of the Exchequer and his predecessors would have a great deal of weight. It was said that the poor man in Ireland was no worse than the poor man in England in regard to this tax, and, that therefore there was no injustice. His answer to that was that the representatives of the Irish nation were in the Imperial Parliament because of the policy of the Act of Union. The present Chancellor of the Exchequer and his predecessor had repudiated the Act of Union, but it might interest the House to know that the Act contemplated an abatement to Ireland on this particular tax. One of the grounds on which the taxation on tobacco and a number of other articles was to be calculated was the relative value of the exports and imports of the different countries. He might mention in passing that they were unable to arrive at the relative value of the exports and imports because the figures could not be ascertained. The figures were absolutely denied to them, so that they were unable to say precisely how much they were overtaxed. He thought no more suitable abatement could be given in the case of Ireland than that proposed by his hon. friend who moved the Amendment. They were entitled to a more sympathetic answer than the Chancellor of the Exchequer had given. When
AYES.
| ||
| Abraham, William (Rhondda) | Hutchinson, Dr. CharlesFredk. | O' Kelly, Jas. (Roscommon, N.) |
| Athenley-Jones, L. | Hutton, Alfred E. (Morley) | O' Mara, James |
| Austin, Sir John | Jacoby, James Alfred | O'Shaughnessy, P. J. |
| Barlow, John Emmott | Johnson, John | Parrott, William |
| Boland, John | Joicey, Sir James | Philipps, John Wynford |
| Bolton, Thomas Dolling | Jones, William (Carnarvonshire | Power, Patrick Joseph |
| Burke, E. Haviland | Joyce, Michael | Rea, Russell |
| Burt, Thomas | Kilbride, Denis | Reddy, M. |
| Caldwell, James | Kitson, Sir James | Redmond, John E. (Waterford) |
| Cameron, Robert | Lawson, Sir Wilfrid (Cornwall) | Richards, Thomas (W. Monm'th |
| Campbell, John (Armagh, S.) | Leng, Sir John | Rickett, J. Compton |
| Cawley, Frederick | Levy, Maurice | Roberts, John H. (Denbighs.) |
| Channing, Francis Allston | Lough, Thomas | Roche, John |
| Clancy, John Joseph | Lundon, W. | Shackleton, David James |
| Dalziel, James Henry | Macnamara, Dr. Thomas J. | Shipman, Dr. John G. |
| Delany, William | MacVeagh, Jeremiah | Slack, John Bamford |
| Dillon, John | M' Fadden, Edward | Stanhope, Hon. Philip James |
| Dobbie, Joseph | M' Hugh, Patrick A. | Sullivan, Donal |
| Donelan, Captain A. | M'Kean, John | Thomas, Sir A. (Glamorgan, E.) |
| Doogan, P. C. | M'Killop, W. (Sligo, North) | Thomas, David Alfred (Merthyr |
| Duncan, J. Hastings | M'Laren, Sir Charles Benjamin | Toulmin, George |
| Dunn, Sir William | Mooney, John J. | Walton, Joseph (Barnsley) |
| Ellice, Capt E. C (S Andrw's B'ghs | Moss, Samuel | Wason, Eugene (Clackmannan) |
| Emmott, Alfred | Murphy, John | Wason, John Cathcart (Orkney) |
| Eve, Harry Trelawney | Nolan, Col. John P. (Galway, N.) | White, Luke (York, E. R.) |
| Field, William | Nolan, Joseph (Louth, South) | Whitley, J. H. (Halifax) |
| Findlay, Alex. (Lanark, N. E.) | O'Brien, James F. X. (Cork) | Wilson, Fred. W.(Norfolk,Mid.) |
| Goddard, Daniel Ford | O'Brien, K. (Tipperary, Mid.) | Wilson, John (Durham, Mid.) |
| Grant, Corrie | O'Brien, Patrick (Kilkenny) | Young, Samuel |
| Hayden, John Patrick | O'Brien, P. J. (Tipperary, N.) | |
| Hemphill, Rt. Hon. Charles H. | O'Connor, James (Wicklow, W.) | TELLERS FOR THE AYES—Mr. |
| Henderson, Arthur (Durham) | O'Connor, John (Kildare, N.) | Flynn and Mr. Flavin. |
| Higham, John Sharp | O'Donnell, John (Mayo, S.) | |
| Hope, John Deans (Fife, West) | O' Dowd, John | |
NOES.
| ||
| Agnew, Sir Andrew Noel | Ashton, Thomas Gair | Balfour, Rt. Hon. A. J. (Manch'r |
| Allhusen, Augustus Hen. Eden | Atkinson, Rt. Hon. John | Balfour, Capt. C. B. (Hornsey) |
| Allsopp, Hon. George | Aubrey-Fletcher, Rt. Hn. Sir H. | Balfour, Rt. Hon. G. W. (Leeds |
| Anson, Sir William Reynell | Bagot, Capt. Josceline FitzRoy | Balfour, Kenneth R. (Christch. |
| Arkwright, John Stannope | Bailey, James (Walworth) | Banbury, Sir Frederick George |
| Arnold-Forster, Rt. Hn. Hugh O. | Bain, Colonel James Robert | Banner, John S. Harmood- |
| Arrol, Sir William | Balcarres, Lord | Barry, Sir Francis T. (Windsor |
Ireland was declining in wealth and population, and when taxation was increasing, the least the House of Commons could do should be to give this paltry abatement.
said he should have liked not to press the Amendment to a division, but after the reply of the Chancellor of the Exchequer there was no other course open. Surely this war tax ought not to be continued in a country whose representatives opposed the war, especially when the war had been over for three years.
Question put.
The Committee divided:—Ayes, 97; Noes, 236. (Division List No. 172.)
| Bartley, Sir George C. T. | Guthrie, Walter Murray | Pirie, Duncan V |
| Beach, Rt. Hn. Sir Mich. Hicks | Hall, Edward Marshall | Platt-Higgins, Frederick |
| Beaumont, Wentworth C. B. | Halsey, Rt. Hon. Thomas F. | Powell, Sir Francis Sharp |
| Bhownaggree, Sir M. M. | Hamilton, Rt Hn Lord G (Midd'x | Pretyman, Ernest George |
| Bignold, Sir Arthur | Hamilton, Marq. of (L'nd'nderry | Pryce-Jones, Lt-Col. Edward |
| Bigwood, James | Hardy, L. (Kent, Ashford) | Purvis, Robert |
| Bill, Charles | Hare, Thomas Leigh | Pym, C. Guy |
| Blake, Edward | Haslam, Sir Alfred S. | Quilter, Sir Cuthbert |
| Blundell, Colonel Henry | Hay, Hon. Claude George | Randles, John S. |
| Bond, Edward | Heath, Sir Jas. (Staffords., N. W | Rankin, Sir James |
| Boscawen, Arthur Griffith | Helder, Augustus | Rasch, Sir Frederic Carne |
| Bowles, Lt-Col. H. F (Middlesex | Hermon-Hodge, Sir Robert T. | Reid, James (Greenock) |
| Bowles, T. Gibson (King's Lynn | Hickman, Sir Alfred | Renwick, George |
| Brodrick, Rt. Hon. St. John | Hogg, Lindsay | Ridley, S. Forde |
| Brymer, William Ernest | Horner, Frederick William | Ritchie, Rt. Hn. Chas.Thomson |
| Butcher, John George | Houldsworth, Sir Wm. Henry | Roberts, Samuel (Sheffield) |
| Campbell, J. H. M. (Dublin Univ. | Hoult Joseph | Robertson, Herbert (Hackney) |
| Carlile, William Walter | Howard, J. (Midd., Tottenham | Robinson, Brooke |
| Carson, Rt. Hon. Sir Edw. H. | Hozier, Hon. James Henry Cecil | Rollit, Sir Albert Kaye |
| Cavendish, V. C. W. (Derbyshire | Hudson, George Bickersteth | Royds, Clement Molyneux |
| Cayzer, Sir Charles William | Hunt, Rowland | Runciman, Walter |
| Chamberlain, Rt. Hon. J. (Birm. | Hutton, John (Yorks., N. R.) | Sadler, Col. Samuel Alexander |
| Chamberlain, Rt. Hn J. A (Wore. | Jebb, Sir Richard Claverhouse | Samuel, Sir H. S. (Limehouse) |
| Chapman, Edward | Kennaway, Rt. Hn. Sir John H. | Samuel, Herbert L. (Cleveland) |
| Clive, Captain Percy A. | Kimber, Sir Henry | Seely, Charles Hilton (Lincoln) |
| Cochrane, Hon. Thos. H. A. E. | Langley, Batty | Seton-Karr, Sir Henry |
| Cohen, Benjamin Louis | Laurie, Lieut.-General | Sharpe, William Edward T. |
| Colston, Chas. Edw. H. Athole | Law, Andrew Bonar (Glasgow) | Shaw, Charles Edw. (Stafford) |
| Corbett, A. Cameron (Glasgow) | Lawrence, Sir Jos. (Monmouth) | Shaw-Stewart, Sir H. (Renfrew) |
| Corbett, T. L. (Down, North) | Lawson, Jn. Grant (Yorks., N. R | Sinclair, Louis (Romford) |
| Cox, Irwin Edward Bainbridge | Lee, A. H. (Hants., Fareham) | Sloan, Thomas Henry |
| Craig, Chas. Curtis (Antrim, S.) | Legge, Col. Hon. Heneage | Smith, H C (North'mb. Tyneside |
| Cross, Herb. Shepherd (Bolton) | Leveson-Gower, Frederick N. S. | Smith, Rt. Hon. J. P. (Lanarks |
| Dalkeith, Earl of | Llewellyn, Evan Henry | Soares, Ernest J. |
| Dalrymple, Sir Charles | Lockwood, Lieut.-Col. A. R. | Spear, John Ward |
| Davenport, William Bromley | Long, Col. Charles W. (Evesham) | Spencer, Sir E. (W. Bromwich) |
| Davies, M. Vaughan (Cardigan) | Lowe, Francis William | Stanley, Edward Jas. (Somerset |
| Denny, Colonel | Loyd, Archie Kirkman | Stanley, Rt. Hon. Lord (Lancs. |
| Dickson, Charles Scott | Lucas, Col. Francis (Lowestoft) | Stewart, Sir Mark J. M'Taggart |
| Dimsdale, Rt. Hon. Sir Joseph C. | Lyttelton, Rt. Hon. Alfred | Stirling-Maxwell, Sir John M. |
| Dixon-Hartland, Sir F. Dixon | Macdona, John Cumming | Stroyan, John |
| Doughty, Sir George | Maconochie, A. W. | Strutt, Hon. Charles Hedley |
| Douglas, Rt. Hon. A. Akers- | M'Arthur, Charles (Liverpool) | Taylor, Austin (East Toxteth) |
| Doxford, Sir William Theodore | M'Iver, Sir Lewis (Edinburgh, W | Taylor, Theodore C. (Radcliffe) |
| Egerton, Hon. A. de Tatton | Majendie, James A. H. | Thorburn, Sir Walter |
| Fardell, Sir T. George | Malcolm, Ian | Tollemache, Henry James |
| Fellowes, Rt. Hn. Ailwyn Edw. | Marks, Harry Hananel | Tomlinson, Sir Wm. Edw. M. |
| Fergusson, Rt. Hn. Sir J. (Manc'r | Meysey-Thompson, Sir H. M. | Tritton, Charles Ernest |
| Finch, Rt. Hon. George H. | Middlemore, Jn. Throgmorton | Tuff, Charles |
| Finlay, Sir R. B (Inverness B'ghs | Mildmay, Francis Bingham | Tufnell, Lieut.-Col. Edward |
| Fisher, William Hayes | Mitchell, William (Burnley) | Tuke, Sir John Batty |
| Fison, Frederick William | Molesworth, Sir Lewis | Vincent, Col. Sir C. E H (Sheffield |
| Fitzmaurice, Lord Edmond | Montagu, G. (Huntingdon) | Vincent, Sir Edgar (Exeter) |
| Fitzroy, Hon. Edward Algernon | Montagu, Hn. J. Scott (Hants. | Walker, Col. William Hall |
| Flannery, Sir Fortescue | Moon, Edward Robert Pacy | Walrond, Rt. Hn. Sir William H. |
| Flower, Sir Ernest | Moore, William | Welby, Lt.-Col. A. C. E (Taunton |
| Forster, Henry William | Morgan, D. J. (Walthamstow) | Wharton, Rt. Hon. John Lloyd |
| Foster, Philip S. (Warwick, S. W. | Morgan, J. Lloyd (Carmarthen) | Whiteley, George (York, W. R.) |
| Galloway, William Johnson | Morrell, George Herbert | Whiteley, H. (Ashton und. Lyne |
| Gardner, Ernest | Morrison, James Archibald | Whitmore, Charles Algernon |
| Garfit, William | Morton, Arthur H. Aylmer | Willoughby de Eresby, Lord |
| Godson, Sir Augustus Frederick | Mount, William Arthur | Wilson, John (Glasgow) |
| Gordon, Hn. J. E. (Elgin & Nairn) | Mowbray, Sir Robert Gray C. | Wilson-Todd, Sir W. H. (Yorks.) |
| Gore, Hon. S. F. Ormsby | Muntz, Sir Philip A. | Wodehouse, Rt. Hn. E. R. (Bath |
| Goschen, Hon. George Joachim | Murray, Col. Wyndham (Bath) | Wolff, Gustav Wilhelm |
| Goulding, Edward Alfred | Myers, William Henry | Worsley-Taylor, Henry Wilson |
| Graham, Henry Robert | Nicholson, William Graham | Wrightson, Sir Thomas |
| Gray, Ernest (West Ham) | Norton, Capt. Cecil William | Wylie, Alexander |
| Greene, Sir E. W (B'ry S Edm'nds | O'Neill, Hon. Robert Torrens | Yerburgh, Robert Armstrong |
| Greene, Henry D. (Shrewsbury | Partington, Oswald | |
| Grenfell, William Henry | Pease, Herb. Pike (Darlington) | TELLERS FOR THE NOES—Sir |
| Greville, Hon. Ronald | Percy, Earl | Alexander Acland-Hood and |
| Gurdon, Sir W. Brampton | Pilkington, Colonel Richard | Viscount Valentia. |
Question proposed, "That the clause stand part of the Bill."
said he wished to move that Clause 2 should be left out of the Bill. That clause reimposed the war taxes on beer, spirits, and tobacco imposed in 1900. The House was beginning to be tired by the constant reiteration of these taxes put on ostensibly for a short period. The present Chancellor of the Exchequer had got to admit full responsibility for what had been done in that regard by his predecessors. The additional duties on beer, spirits, and tobacco, for the purposes of war expenditure had caused very great inconvenience to traders, and there was a pledge on the part of the predecessor of the right hon. Gentleman that they would not be permanently retained. If the Chancellor of the Exchequer had devoted his mind to getting rid of these additional taxes I he might have done so by this time. There was a definite pledge given that when special money was raised for a great emergency, as soon as that emergency was over the special taxation would cease; and yet the Chancellor of the Exchequer renewed these taxes every year. The nation had a right to expect some relief from the war taxation in time of peace. An effort ought to be made to practise economy. The truth was that the Government had seemingly forgotten their pledges in regard to this matter, and he asked the Chancellor of the Exchequer not to treat it in a perfunctory manner, but to tell the Committee when he could see his way to sweep away these war taxes. He did not think the Chancellor of the Exchequer was getting as much money from the duties on beer and spirits as he would get if the extra duties were taken off. The extra beer tax, which was now renewed, was practically 1s. per barrel. He would ask the Chancellor of the Exchequer how much his predecessor got from the beer tax in 1900, when the duty was 1s. per barrel lower, compared with what he got from that tax this last year. And what amount did the spirit tax produce before the additional 6d. per gallon was imposed, compared with that now received by the revenue. It was admitted that a tax could be raised above a point of productivity. He believed that great distress had been caused to the brewing trade by the extra tax on beer, and that the Chancellor of the Exchequer had lost revenue, rather than gained it, by the additional tax. The right hon. Gentleman should have taken warning from the experience of one of his predecessors who lost revenue by raising the wine duties by 25 per cent. He would be very glad if the Chancellor of the Exchequer would give some pledge that in a reasonable time these war taxes would be removed.
said he wished to ask the Chancellor of the Exchequer whether he could inform the Committee what effect these additional taxes had had upon the consumer. His impression was that these additional taxes on beer and spirits had led to the deterioration of the quality of these articles, and that the persons who sold these articles had to recoup themselves at the expense of the public. In the case of spirits especially, it led to the consumption of immature spirits which was provocative of violent crimes. Then the beer duty had also lowered the quality, which was to the detriment of the consumers. He was sorry that the present Chancellor of the Exchequer had given up the practice of his predecessors, in bringing forward these new taxes, in warning the House of the necessity of exercising the strictest economy. The right hon. Gentleman the Member for West Bristol lectured the House annually in the interests of economy; but the present Chancellor of the Exchequer accepted the existing high level of taxation, and did not propose any substantial reduction in taxation. The Amendment raised the whole question of war taxation; which would now appear to be annexed for the permanent requirements of the nation.
said he did not attach the same value as did his hon. friend to the annual lecture of the right hon. Gentleman the Member for West Bristol when Chancellor of the Exchequer. At one time, he himself was inclined to praise the right hon. Gentleman the Member for West Bristol as a sound financier; but all the right hon. Gentleman's statements evaporated in smoke. Only the other day the right hon. Gentleman delivered a vigorous address in the interests of economy; but why should he not make any effort in the House of Commons itself? He, himself, liked the method of the present Chancellor of the Exchequer better, although he regarded the right hon. Gentleman the Member for West Bristol as one of the ablest Members of the House. He objected to the continuance of war taxation, unless it was for the purpose of paying off war expenditure. War taxation should not, otherwise, be maintained in time of peace.
said that it would be a futile proceeding on his part to pretend to forecast the course of the revenue or expenditure, or to indicate in advance what might be the character of the Budget next year. He had not the figures for which the hon. Member for West Islington asked, but he could give them if a Question was put on the Paper. It was, however, certain that a tax might be raised to such a high point as to diminish its value as a revenue producing engine, though he did not believe that the disappointment experienced in recent years had been due to the level at which these taxes had stood. Other circumstances had arisen to influence their productive power, such as changes in the social habits of the people and bad conditions of trade in the last year or two. He was surprised to hear an expression of sympathy with the brewers from the hon. Member for West Islington, and he could only wonder what the hon. Member would have said if he had selected these duties on beer and spirits for reduction this year in the Budget. It was said that the beer-drinker now received a less desirable article than previously. He did not believe that there was any proof to support the suggestion that a more "thirst-producing" article was being manufactured and consumed in consequence of these war duties. What had actually happened was that the price of a glass of beer had remained the same, though the amount of water in it had been increased. In the case of beer and spirits, therefore, there was no reason to suppose that a slight rise in the tax had seriously affected the consumption, or that there had been a deterioration in quality in the sense of adulterating beer with the object of producing thirst in the consumer. It had, however, led to the sale of a greater proportion of lighter beer. He declined to make any hazardous prophecies as to circumstances he was unable to forecast, but he could not dispense with these duties in the present year.
said that the Government had no right, without adequate explanation, to continue taxes specifically put on for war purposes; and on that principle alone this clause ought to be opposed. The Government had no right to continue in time of peace taxes which were imposed for war purposes. He thought the Committee ought to take this opportunity of expressing its opinion on the larger principle, and on the fact that the right hon. Gentleman had not submitted this year any scheme or indicated any date when it might be anticipated that they might be relieved of this war taxation.
thought he had some reason for complaint that the figures for which he had asked, and which would have been of very great use in this debate, had not been given. He also complained that the Chancellor of the Exchequer had mixed up in his arguments two facts which ought to have been kept separate. The right hon. Gentleman had mixed up the elasticity of revenue with the promotion of consumption, which was quite a distinct matter. He asked the Committee to note that the right hon. Gentleman had not disproved his statement that the increase in these taxes had not had the desired effect, and that the violent action of the Government had simply resulted in the decline of revenue. With regard to those of his friends who might hesitate to support proposals of this kind, which would mean a reduction of the tax on beer and spirits, he would remind them that excessive taxation on those commodities did not promote increased temperance but simply made those who craved for liquor poor as well as drunken. In view of the answer he had received from the right hon. Gentleman he must press his Amendment.
AYES.
| ||
| Agg-Gardner, James Tynte | Denny, Colonel | Law, Andrew Bonar (Glasgow) |
| Agnew, Sir Andrew Noel | Dickinson, Robert Edmond | Lawrence, Sir Joseph (Monm'th |
| Allhusen, Augustus Henry E. | Dickson, Charles Scott | Lawson, John Grant (Yorks. N R |
| Anson, Sir William Reynell | Dimsdale, Rt. Hn. Sir Joseph C. | Lee, Arthur H (Hants.,Fareham |
| Arkwright, John Stanhope | Dixon-Hartland, Sir Fred Dixon | Legge, Col. Hon. Heneage |
| Arnold-Forster, Rt. Hn. Hugh O. | Doughty, Sir George | Leveson-Gower, Frederick N. S. |
| Arrol, Sir William | Douglas, Rt. Hon. A. Akers- | Llewellyn, Evan Henry |
| Atkinson, Rt. Hon. John | Doxford, Sir William Theodore | Lockwood, Lieut.-Col. A. R. |
| Aubrey-Fletcher, Rt. Hn. Sir H | Duke, Henry Edward | Long, Col. Charles W (Evesham) |
| Bagot, Capt. Josceline FitzRoy | Dyke, Rt. Hn. Sir William Hart | Long, Rt. Hn. Walter (Bristol, S. |
| Bailey, James (Walworth) | Egerton, Hon. A. de Tatton | Lowe, Francis William |
| Bain, Colonel James Robert | Ellice, Capt E. C (S. Andrw's Bghs | Lowther, C. (Cumb., Eskdale) |
| Baird, John George Alexander | Elliot, Hon. A. Ralph Douglas | Loyd, Archie Kirkman |
| Balcarres, Lord | Fardell, Sir T. George | Lucas, Col. Francis (Lowestoft) |
| Balfour, Rt. Hon. A. J. (Manch'r | Fellowes, Rt Hn Ailwyn Edward | Lyttelton, Rt. Hon. Alfred |
| Balfour, Capt. C. B. (Hornsey) | Fergusson, Rt. Hn. Sir J (Manc'r. | Macdona, John Cumming |
| Balfour, Rt. Hn. G. W. (Leeds) | Finch, Rt. Hon. George H. | Maconochie, A. W. |
| Balfour, Kenneth R. (Christch. | Finlay, Sir R. B. (Inv'rn'ss B'ghs | M'Arthur, Charles (Liverpool) |
| Banbury, Sir Fredk. George | Fison, Frederick William | M'Iver, Sir Lewis (Edinburgh, W |
| Banner, John S. Harmood- | Fitzroy, Hn. Edw. Algernon | Majendie, James A. H. |
| Barry, Sir Francis T. (Windsor) | Flannery, Sir Fortescue | Malcolm, Ian |
| Bartley, Sir George C. T. | Flower, Sir Ernest | Marks, Harry Hananel |
| Beach, Rt. Hn. Sir Michael Hicks | Forster, Henry William | Melville, Beresford Valentine |
| Bhownaggree, Sir M. M. | Foster, Philip S (Warwick, S. W. | Meysey-Thompson, Sir H. M. |
| Bignold, Sir Arthur | Galloway, William Johnson | Middlemore, John Throgmorton |
| Bigwood, James | Gardner, Ernest | Mildmay, Francis Bingham |
| Bill, Charles | Garfit, William | Mitchell, William (Burnley) |
| Bingham, Lord | Godson, Sir Augustus Fredk. | Molesworth, Sir Lewis |
| Blundell, Colonel Henry | Gordon, Hn. J. E. (Elgin & Nairn) | Montagu, G. (Huntingdon) |
| Bond, Edward | Gore, Hon. S. F. Ormsby | Montagu, Hn. J. Scott (Hants.) |
| Boscawen, Arthur Griffith | Gorst, Rt.- Hon. Sir John Eldon | Moon, Edward Robert Pacy |
| Bousfield, William Robert | Goschen, Hn. George Joachim | Moore, William |
| Bowles, Lt.-Col. H. F. (Middles'x | Goulding, Edward Alfred | Morgan, D. J. (Walthamstow) |
| Bowles, T. Gibson (King's Lynn | Graham, Henry Robert | Morpeth, Viscount |
| Brodrick, Rt. Hon. St. John | Gray, Ernest (West Ham) | Morrell, George Herbert |
| Brown, G. M. (Edinburgh) | Greene, Sir E W (B'ry S Edm'nds) | Morrison, James Archibald |
| Brymer, William Ernest | Greene, Henry D. (Shrewsbury | Morton, Arthur H. Aylmer |
| Bull, William James | Grenfell, William Henry | Mount, William Arthur |
| Butcher, John George | Greville, Hon. Ronald | Mowbray, Sir Robert Gray C. |
| Campbell, J. H. M. (Dublin Univ. | Guthrie, Walter Murray | Muntz, Sir Philip A. |
| Carlile, William Walter | Hall, Edward Marshall | Murray Col. Wyndham (Bath) |
| Carson, Rt. Hn. Sir Edw. H. | Hamilton, Rt Hn Lord G (Midd'x | Myers, William Henry |
| Cavendish, V. C. W. (Derbyshire | Hamilton, Marq of (L'nd'nderry | Nicholson, William Graham |
| Cawley, Frederick | Hardy, Laurence (Kent, Ashf'rd | Parkes, Ebenezer |
| Cayzer, Sir Charles William | Hare, Thomas Leigh | Pease, Herbert P. (Darlington) |
| Cecil, Lord Hugh (Greenwich) | Haslam, Sir Alfred S. | Percy, Earl |
| Chamberlain, Rt. Hn. J. (Birm.) | Hay, Hon. Claude George | Pilkington, Colonel Richard |
| Chamberlain, Rt. Hn. J A (Worc. | Heath, Sir James (Staffords. N W | Platt-Higgins, Frederick |
| Chapman, Edward | Helder, Augustus | Powell, Sir Francis Sharp |
| Cheetham, John Frederick | Henderson, Sir A. (Stafford, W.) | Pretyman, Ernest George |
| Clive, Captain Percy A. | Hermon-Hodge, Sir Robert T. | Pryce-Jones, Lt.-Col. Edward |
| Cochrane, Hon. Thos. H. A. E. | Hickman, Sir Alfred | Purvis, Robert |
| Cohen, Benjamin Louis | Hogg, Lindsay | Randles, John S. |
| Colston, Chas. Edw. H. Athole | Hoult, Joseph | Rankin, Sir James |
| Corbett, A. Cameron (Glasgow | Howard, J. (Midd., Tottenham | Rasch, Sir Frederic Carne |
| Corbett, T. L. (Down, North) | Hozier, Hn. James Henry Cecil | Reid, James (Greenock) |
| Cox, Irwin Edw. Bainbridge | Hudson, George Bickersteth | Remnant, James Farquharson |
| Craig, Charles Curtis (Antrim, S. | Hunt, Rowland | Renwick, George |
| Cripps, Charles Alfred | Hutton, John (York, N. R.) | Ridley, S. Forde |
| Cross, Alexander (Glasgow) | Jebb, Sir Richard Claverhouse | Ritchie, Rt. Hn. Chas. Thomson |
| Cross, Herb. Shepherd (Bolton) | Kennaway, Rt. Hn. Sir John H | Roberts, Samuel (Sheffield) |
| Dalkeith, Earl of | King, Sir Henry Seymour | Robertson, Herbert (Hackney) |
| Dalrymple, Sir Charles | Lambton, Hon. Frederick Wm. | Robinson, Brooke |
| Davenport, William Bromley | Laurie, Lieut.-General | Rollit, Sir Albert Kaye |
Question put.
The Committee divided:—Ayes, 237; Noes, 160. (Division List No. 173.)
| Round, Rt. Hon. James | Stewart, Sir Mark J. M'Taggart | Whiteley, H. (Ashton und. Lyne |
| Royds, Clement Molyneux | Stock, James Henry | Whitmore, Charles Algernon |
| Sadler, Col. Samuel Alexander | Strutt, Hon. Charles Hedley | Willoughby de Eresby, Lord |
| Samuel, Sir H. S. (Limehouse) | Taylor, Austin (East Toxteth) | Wilson, John (Glasgow) |
| Sassoon, Sir Edward Albert | Thorburn, Sir Walter | Wilson-Todd, Sir W. H. (Yorks.) |
| Seely, Charles Hilton (Lincoln) | Tollemache, Henry James | Wodehouse, Rt. Hn. E. R. (Bath |
| Seton-Karr, Sir Henry | Tomlinson, Sir Wm. Edw. M. | Wolff, Gustav Wilhelm |
| Sharpe, William Edward T. | Tritton, Charles Ernest | Worsley-Taylor, Henry Wilson |
| Shaw-Stewart, Sir H. (Renfrew) | Tuff, Charles | Wortley, Rt. Hn. C. B. Stuart |
| Sinclair, Louis (Romford) | Tufnell, Lieut.-Col. Edward | Wrightson, Sir Thomas |
| Sloan, Thomas Henry | Tuke, Sir John Batty | Wylie, Alexander |
| Smith, H C (North'mb. Tyneside | Vincent, Col. Sir C E H (Sheffield) | Yerburgh, Robert Armstrong |
| Smith, Rt Hn J. Parker (Lanarks | Walker, Col. William Hall | |
| Smith, Samuel (Flint) | Walrond, Rt. Hn. Sir William H | TELLERS FOR THE AYES—Sir |
| Spencer, Sir E. (W. Bromwich) | Welby, Lt.-Col. A. C E. (Taunton | Alexander Acland-Hood |
| Stanley, Edw. Jas. (Somerset) | Welby, Sir Chas. G. E. (Notts.) | and Viscount Valentia. |
| Stanley, Rt. Hon. Lord (Lancs. | Wharton, Rt. Hon. John Lloyd |
NOES.
| ||
| Abraham, William (Rhondda) | Harcourt, Lewis | O'Brien, P. J. (Tipperary, N.) |
| Allen, Charles P. | Hayden, John Patrick | O'Connor, James (Wicklow, W. |
| Ashton, Thomas Gair | Hemphill, Rt. Hn. Charles H. | O'Connor, John (Kildare, N.) |
| Asquith, Rt. Hn. Herbert Henry | Henderson, Arthur (Durham) | O'Donnell, John (Mayo, S.) |
| Austin, Sir John | Higham, John Sharp | O'Dowd, John |
| Barlow, John Emmott | Hobhouse, C. E. H. (Bristol, E.) | O' Kelly, James (Roscommon, N |
| Barry, E. (Cork, S.) | Hope, John Deans (Fife, West) | O' Mara, James |
| Beaumont, Wentworth C. B. | Hutchinson, Dr. Charles Fredk. | O'Shaughnessy, P. J. |
| Bell, Richard | Hutton, Alfred E. (Morley) | Parrott, William |
| Blake, Edward | Jacoby, James Alfred | Partington, Oswald |
| Boland, John | Johnson, John | Pease, J. A. (Saffron Walden) |
| Bolton, Thomas Dolling | Joicey, Sir James | Phillipps, John Wynford |
| Brigg, John | Jones, William (Carnarvonsh.) | Pirie, Duncan V. |
| Brunner, Sir John Tomlinson | Joyce, Michael | Rea, Russell |
| Burke, E. Haviland | Kearley, Hudson E. | Reddy, M. |
| Burt, Thomas | Kennedy, Vincent P. (Cavan,W | Redmond, John E. (Waterford |
| Buxton, Sydney Charles | Kilbride, Denis | Reid, Sir R. Threshie(Dumfries |
| Caldwell, James | Kitson, Sir James | Richards, Thos. (W. Monmouth |
| Cameron, Robert | Lambert, George | Rickett, J. Compton |
| Campbell, John (Armagh, S.) | Langley, Batty | Roberts, John H. (Denbighs.) |
| Causton, Richard Knight | Law, Hugh Alex. (Donegal, W. | Robertson Edmund (Dundee) |
| Channing, Francis Allston | Lawson, Sir Wilfrid (Cornwall) | Robson, William Snowdon |
| Clancy, John Joseph | Layland-Barratt, Francis | Roche, John |
| Craig, Robert Hunter (Lanark) | Leng, Sir John | Runciman, Walter |
| Crean, Eugene | Levy, Maurice | Samuel, Herbert L. (Cleveland) |
| Cremer, William Randal | Lewis, John Herbert | Shackleton, David James |
| Crombie, John William | Lloyd-George, David | Shaw, Charles Edw. (Stafford) |
| Dalziel, James Henry | Lough, Thomas | Shipman, Dr. John G. |
| Davies, M. Vaughan (Cardigan | Lundon, W. | Sinclair, John (Forfarshire) |
| Delany, William | Macnamara, Dr. Thomas J. | Slack, John Bamford |
| Devlin, Chas. Ramsay (Galway | MacVeagh, Jeremiah | Soames, Arthur Wellesley |
| Dewar, John A. (Inverness-sh. | M'Arthur, William (Cornwall) | Spencer, Rt. Hn. C. R (Northants |
| Dilke, Rt. Hon. Sir Charles | M 'Crae, George | Stanhope, Hon. Philip James |
| Dillon, John | M'Fadden, Edward | Strachey, Sir Edward |
| Dobbie, Joseph | M'Hugh, Patrick A. | Sullivan, Donal |
| Doogan, P. C. | M'Kean, John | Taylor, Theodore C. (Radcliffe) |
| Duncan, J. Hastings | M'Kenna, Reginald | Tennant, Harold John |
| Dunn, Sir William | M'Killop, W. (Sligo, North) | Thomas, Abel (Carmarthen, E.) |
| Ellis, John Edward (Notts.) | M'Laren, Sir Charles Benjamin | Thomas, Sir A. (Glamorgan, E.) |
| Emmott, Alfred | Mansfield, Horace Rendall | Thomas, David A. (Merthyr) |
| Eve, Harry Trelawney | Mooney, John J. | Thomson, F. W. (York, W. R.) |
| Field, William | Morgan, J. Lloyd (Carmarthen) | Tillett, Louis John |
| Findlay, Alex. (Lanark, N. E.) | Moss, Samuel | Toulmin, George |
| Fitzmaurice, Lord Edmond | Moulton, John Fletcher | Trevelyan, Charles Philips |
| Flavin, Michael Joseph | Murphy, John | Ure, Alexander |
| Flynn, James Christopher | Nannetti, Joseph P. | Wallace, Robert |
| Fowler, Rt. Hon. Sir Henry | Nolan, Col. J. P. (Galway, N.) | Walton, Joseph (Barnsley) |
| GladStone, Rt. Hn. Herbert John | Nolan, Joseph (Louth, South) | Warner, Thomas Courtenay T. |
| Goddard, Daniel Ford | Norton, Capt. Cecil William | Wason, John Cathcart (Orkney |
| Grant, Corrie | O'Brien, James F. X. (Cork) | White, George (Norfolk) |
| Griffith, Ellis J. | O'Brien, K. (Tipperary, Mid.) | White, Luke (York, E. R.) |
| Gurdon Sir W. Brampton | ||
| Whiteley, George (York, W. R. | Wilson, Fred W. (Norfolk, Mid.) | TELLERS FOR THE NOES—Mr. |
| Whitley, J. H. (Halifax) | Wilson, John (Durham, Mid.) | Buchanan and Mr. Soares. |
| Whittaker, Thomas Palmer | Young, Samuel |
Clause 3:—
said the Amendment he was about to move raised much the same principle as his previous Amendment, and an equally good case could be made out for relief in connection with the Excise duties as with the impositions already dealt with. He submitted that it was not unreasonable to demand that an exemption should be allowed from the additional duty on whisky consumed in Ireland—for that was what the Amendment amounted to. Probably the hon. Baronet the Member for the Camborne Division would not agree with the suggestion that the duty on so wholesome and exhilarating a beverage as whisky should be struck off. But there was good and bad whisky.
What is good whisky?
said that good whisky was a pot-distilled spirit sufficiently matured to decompose the element known as fusel, and resulting in the fragrant, mellow liquor known as Irish malt whisky. A duty of 11s. per gallon on such an article was altogether opposed to any principle of fair play or justice. In 1853 the duty in Ireland was only 2s. 3d. as against 7s. 10d. in Great Britain, but between then and 1860 the duty was increased to 10s. in both countries, and now stood at 11s. Therefore, while the duty had increased in England and Scotland by 33 per cent., in Ireland the increase had been no less than 400 per cent. Could that be called fair treatment? He submitted that instance of the dual system of taxation to the consideration of the hon. Member for Durham. If whisky was to be drunk it was better that a good wholesome liquor should be consumed, but a high tax tended to bring on to the market a large quantity of immature, raw, and impure spirit, which produced intoxication, led to acts of violence, and often resulted in insanity. He regretted the form of the Bill precluded him from moving a larger reduction of the duty, but, especially as there could be no Customs difficulty in this connection, he hoped the Chancellor of the Exchequer would accede to the moderate suggestion he now made.
Amendment proposed—
"in page 2, line 15, at the end, to add the words, 'Provided, however, that the additional duty of sixpence per proof gallon imposed, by Section 7 of the Finance Act of 1900 shall not apply to spirits consumed in Ireland.'"—(Mr. Flynn.)
Question proposed, "That those words, be there added."
said this Amendment was one of a series placed on the Paper by the hon. Member for Cork, intended to raise the same point in different forms, and directed towards securing for Irish manufacturers or consumers a privileged position as compared with manufacturers or consumers of similar articles in other parts of the United Kingdom. The question of the establishment of different rates of Customs or Excise duties in the two countries had already been discussed at length on two occasions. He had never contended that such a differentiation was impossible, or denied that it had existed. But it must not be assumed from that that there was no objection to it, or that it would not be a troublesome and costly proceeding. The percentage of collection was much decreased by the unification of arrangements which now prevailed. If this proposal was carried out the disadvantages would be great and the benefit small. Even if the Committee thought that some article of consumption should be taxed at a lower rate in Ireland that in England, he could not think that it would be this article that they would select for preferential treatment.
said he could not follow the right hon. Gentleman when he said that the cost of collection would be very much increased. The Customs authorities knew where the spirit was going to and consequently there would be no difficulty. When the right hon. Gentleman introduced his Budget he spoke of the loss sustained by the revenue in regard to the spirit duties, which he attributed to a wave of sobriety which had been passing over the country. One thing which had caused great anxiety to medical men all over the kingdom was the extraordinary increase in the percentage of insanity; and a good deal of that insanity was alleged to have been caused by the consumption of raw and immature spirits. In most of our great manufacturing centres an epidemic of methylated-spirit drinking was breaking out. The fact that this tax stood at such a high rate led to the putting on the market of a spirit which must be bad for the consumers. If they put such a high tax on the spirit the vendor could not keep it long enough to enable him to get rid of the fusel oil. It was not the distiller who paid the increased price but the bonder. If a bonder had two sorts of whisky, one only two years old and the other ten years old, the ten year old whisky, when he came to pay the duty upon it, must be a dearer article than the whisky he had kept for two years only, and the result of that was
AYES.
| ||
| Austin, Sir John | Joyce, Michael | O' Donnell, John (Mayo, S.) |
| Barlow, John Emmott | Kennedy, Vincent P. (Cavan, W | O' Dowd, John |
| Barry, E. (Cork, S.) | Kilbride, Denis | O' Kelly, James (Roscommon, N |
| Blake, Edward | Lambert, George | O' Mara, James |
| Boland, John | Law, Hugh Alex. (Donegal, W. | O' Shaughnessy, P. J. |
| Campbell, John (Armagh, S.) | Lawson, Sir Wilfrid (Cornwall) | Parrott, William |
| Carvill, Patrick Geo. Hamilton | Leng, Sir John | Rea, Russell |
| Channing, Francis Allston | Lundon, W. | Reddy, M. |
| Clancy, John Joseph | Macnamara, Dr. Thomas J. | Redmond, John E. (Waterford |
| Crean, Eugene | MacNeill, John Gordon Swift | Rickett, J. Compton |
| Cremer, William Randal | MacVeagh, Jeremiah | Roche, John |
| Delany, William | M'Fadden, Edward | Slack, John Bamford |
| Devlin, Chas. Ramsay (Galway | M'Hugh, Patrick A. | Stanhope, Hon. Philip James |
| Dillon, John | M'Kean, John | Sullivan, Donal |
| Dobbie, Joseph | M'Killop, W. (Sligo, North) | Thomas, David A. (Merthyr) |
| Doogan, P. C. | Murphy, John | Ure, Alexander |
| Dunn, Sir William | Nannetti, Joseph P. | Wallace, Robert |
| Eve, Harry Trelawney | Nolan, Col. John P. (Galway, N.) | Walton, Joseph (Barnsley) |
| Field, William | Nolan, Joseph (Louth, South) | White, Luke (York, E. R.) |
| Flavin, Michael Joseph | Norton, Capt. Cecil William | Whitley, J. H. (Halifax) |
| Gilhooly, James | O'Brien, James F. X. (Cork) | Young, Samuel |
| Hayden, John Patrick | O'Brien, K. (Tipperary, Mid.) | |
| Hemphill, Rt. Hon. Charles H. | O'Brien, Patrick (Kilkenny) | TELLERS FOR THE AYES—Mr. |
| Hope, John Deans (Fife, West) | O'Brien, P. J. (Tipperary, N.) | Flynn and Mr. Mooney. |
| Jacoby, James Alfred | O'Connor, James (Wicklow, W. | |
| Joicey, Sir James | O'Connor, John (Kildare, N.) | |
that when they put a high duty on the bonder he must reduce the age of the whisky, and he had to sell it before it had had time to mature. Once they put a high tax on whisky they reduced the consumption in a way, but they also, at the same time, brought into the market more raw spirit. Medical men had asserted that one of the greatest causes of the increase of lunacy amongst the poorer classes was the consumption of this raw spirit. The time had come for the Chancellor of the Exchequer to put an end to this additional tax. The right hon. Gentleman the Member for West Bristol and the right hon. Gentleman the Member for Croydon had held out the same promise. He did not know whether the present Chancellor of the Exchequer called it a temporary tax or an additional tax. Surely it was about time that this additional tax, put on for a specific purpose which was now over, was taken off. It was a just claim that the tax in Ireland should be restored to the figure at which it stood before the war.
Question put.
The Committee divided:—Ayes, 73; Noes, 283. (Division List No. 174.)
NOES.
| ||
| Abraham, William (Rhondda) | Cust, Henry John C. | Hunt, Rowland |
| Agg-Gardner, James Tynte | Dalkeith, Earl of | Hutchinson, Dr. Chas. Fredk. |
| Agnew, Sir Andrew Noel | Dalrymple, Sir Charles | Hutton, John (Yorks. N. R.) |
| Allen, Charles P. | Davenport, William Bromley | Jebb, Sir Richard Claverhouse |
| Allhusen, Augustus Henry E. | Davies, M. Vaughan (Cardigan | Johnson, John |
| Anson, Sir William Reynell | Denny, Colonel | Jones, William (Carnarvonsh.) |
| Arkwright, John Stanhope | Dickinson, Robert Edmond | Kearley, Hudson E. |
| Arnold-Forster,Rt.Hn.Hugh O | Dickson, Charles Scott | Kennaway, Rt. Hn. SirJohn H. |
| Arrol, Sir William | Dilke, Rt. Hon. Sir Charles | King, Sir Henry Seymour |
| Ashton, Thomas Gair | Dixon-Hartland, Sir Fred Dixon | Kitson, Sir James |
| Atkinson, Rt. Hon. John | Doughty, Sir George | Lambton, Hon. Frederick Wm. |
| Aubrey-Fletcher, Rt.Hn.Sir H. | Douglas, Rt. Hon. A. Akers- | Langley, Batty |
| Bagot, Capt. Josceline FitzRoy | Douglas, Charles M (Lanark | Laurie, Lieut.-General |
| Bailey, James (Walworth) | Doxford, Sir William Theodore | Law, Andrew Bonar (Glasgow) |
| Bain, Colonel James Robert | Duke, Henry Edward | Lawson, John G. (Yorks. N. R.) |
| Baird, John George Alexander | Duncan, J. Hastings | Layland-Barratt, Francis |
| Balcarres, Lord | Dyke, Rt. Hn. Sir William Hart | Lee, Arthur H (Hants., Fareham |
| Balfour, Rt. Hn. A. J. (Manch'r. | Egerton, Hon. A. de Tatton | Legge, Col. Hon. Heneage |
| Balfour, Capt. C. B. (Hornsey) | Ellice, Capt E C (S. Andrw's Bghs | Leveson-Gower, Frederick N. S. |
| Balfour, Rt. Hn. G. W. (Leeds.) | Elliot, Hon. A. Ralph Douglas | Llewellyn, Evan Henry |
| Balfour, Kenneth R. (Christch. | Evans, Samuel T. (Glamorgan) | Long, Col. Chas. W. (Evesham) |
| Banbury, Sir Frederick George | Fardell, Sir T. George | Long, Rt. Hon. W. (Bristol, S.) |
| Barry, Sir Francis T. (Windsor) | Fellowes, Rt. Hn. Ailwyn Edw. | Lowther, C. (Cumb. Eskdale) |
| Bartley, Sir George C. T. | Fergusson, Rt. Hn. Sir J (Manc'r. | Loyd, Archie Kirkman |
| Beach, Rt. Hn. Sir Michael Hicks | Finch, Rt. Hon. George H. | Lyttelton, Rt. Hon. Alfred |
| Beaumont, Wentworth C. B. | Findlay, Alex. (Lanark, N. E.) | Macdona, John Cumming |
| Bell, Richard | Finlay, Sir R. B. (Inv'rn'ss B'ghs | Maconochie, A. W. |
| Bhownaggree, Sir M. M. | FitzGerald, Sir Robert Penrose | M 'Arthur, Charles (Liverpool |
| Bignold, Sir Arthur | Fitzmaurice, Lord Edmond | M'Iver, Sir Lewis (Edinburgh W |
| Bigwood, James | Fitzroy, Hn. Edward Algernon | Majendie, James A. H. |
| Bill, Charles | Flannery, Sir Fortescue | Malcolm, Ian |
| Bingham, Lord | Flower, Sir Ernest | Marks, Harry Hananel |
| Blundell, Colonel Henry | Forster, Henry William | Melville, Beresford Valentine |
| Bolton, Thomas Dolling | Foster, P. S. (Warwick, S. W.) | Meysey-Thompson, Sir H. M. |
| Boscawen, Arthur Griffith | Galloway, William Johnson | Middlemore, John Throgmorton |
| Bousfield, William Robert | Gardner, Ernest | Mildmay, Francis Bingham |
| Bowles, Lt.-Col. H. F. (Middlesex | Garfit, William | Molesworth, Sir Lewis |
| Bowles, T. Gibson (King's Lynn | Goddard, Daniel Ford | Montagu, G. (Huntingdon) |
| Brand, Hon. Arthur G. | Godson, Sir Augustus Fredk. | Montagu, Hn. J. Scott (Hants.) |
| Brigg, John | Gordon, Hn. J. E. (Elgin & Nairn | Moon, Edward Robert Pacy |
| Brodrick, Rt. Hon. St. John | Gorst, Rt. Hn. Sir John Eldon | Moore, William |
| Brown, Sir Alex H. (Shropsh.) | Goschen, Hn. George Joachim | Morgan, D. J. (Walthamstow) |
| Brown, G. M. (Edinburgh) | Goulding, Edward Alfred | Morgan, J. Lloyd (Carmarthen) |
| Brymer, William Ernest | Graham, Henry Robert | Morpeth, Viscount |
| Bull, William James | Gray, Ernest (West Ham) | Morrell, George Herbert |
| Burt, Thomas | Greene, Sir E W (B'ry SEdm'nds | Morrison, James Archibald |
| Butcher, John George | Greene, H. D. (Shrewsbury) | Morton, Arthur H. Aylmer |
| Caldwell, James | Grenfell, William Henry | Moss, Samuel |
| Campbell, J. H. M. (Dublin Univ. | Gretton, John | Mount, William Arthur |
| Carlile, William Walter | Greville, Hon. Ronald | Mowbray, Sir Robert Gray C. |
| Carson, Rt. Hon. Sir Edw. H | Griffith, Ellis J. | Muntz, Sir Philip A. |
| Cavendish, V. C. W. (Derbyshire | Gurdon, Sir W. Brampton | Murray, Col. Wyndham (Bath) |
| Cayzer, Sir Charles William | Guthrie, Walter Murray | Myers, William Henry |
| Cecil, Lord Hugh (Greenwich) | Hall, Edward Marshall | Newnes, Sir George |
| Chamberlain, Rt. Hn. J. (Birm. | Hamilton, Rt Hn Lord G (Midd'x | O'Neill, Hon. Robert Torrens |
| Chamberlain, Rt. Hn. J. A (Worc | Hamilton, Marq. of (L'nd'nderry | Palmer, Sir Walter (Salisbury) |
| Chapman, Edward | Hardy, Laurence (Kent, Ashf'rd | Parkes, Ebenezer |
| Clive, Captain Percy A. | Hare, Thomas Leigh | Partington, Oswald |
| Cochrane, Hon. Thos. H. A. E. | Haslam, Sir Alfred S. | Pease, Herb. Pike (Darlington) |
| Cohen, Benjamin Louis | Heath, sir James (Staffords. NW | Pease, J. A. (Saffron Walden) |
| Colston, Chas. Edw. H. Athole | Helder, Augustus | Percy, Earl |
| Compton, Lord Alwyne | Henderson, Sir A. (Stafford, W. | Philipps, John Wynford |
| Corbett, A. Cameron (Glasgow) | Henderson, Arthur (Durham) | Pilkington, Colonel Richard |
| Corbett, T. L. (Down, North) | Hermon-Hodge, Sir Robert T. | Pirie, Duncan V. |
| Cox, Irwin Edw. Bainbridge | Hickman, Sir Alfred | Platt-Higgins, Frederick |
| Craig, Chas. Curtis (Antrim, S.) | Higham, John Sharp | Plummer, Sir Walter R. |
| Craig, Robert Hunter (Lanark) | Hogg, Lindsay | Pretyman, Ernest George |
| Cripps, Charles Alfred | Hoult, Joseph | Pryce-Jones, Lt.-Col. Edward |
| Crombie, John William | Howard, J. (Midd., Tottenham | Purvis, Robert |
| Cross, Herb. Shepherd (Bolton | Hozier, Hn. James Henry Cecil | Randles, John S. |
| Cubitt, Hon. Henry | Hudson, George Bickersteth | Rankin, Sir James |
| Reid, James (Greenock) | Shipman, Dr. John G. | Walker, Col. William Hall |
| Remnant, James Farquharson | Sinclair, Louis (Romford) | Walrond, Rt. Hn Sir. William H |
| Renwick, George | Sloan, Thomas Henry | Wason, John Cathcart (Orkney) |
| Richards, Thos. (W. Monm'th) | Smith, H. C. (North'mb. Tynesde | Welby, Lt.-Col. A. C. E (Taunton |
| Ridley, S. Forde | Smith, Rt Hn J Parker (Lanarks) | Welby, Sir Charles G. E. (Notts.) |
| Ritchie, Rt. Hn. Chas. Thomson | Smith, Samuel (Flint) | Wharton, Rt. Hn. John Lloyd |
| Roberts, Samuel (Sheffield) | Soares, Ernest J. | Whiteley, George (York, W. R.) |
| Robertson, Herbert (Hackney) | Spear, John Ward | Whiteley, H. (Ashton und. Lyne |
| Robinson, Brooke | Stanley, Edw. Jas. (Somerset) | Whitmore, Charles Algernon |
| Rollit, Sir Albert Kaye | Stanley, Rt. Hn. Lord (Lancs.) | Willoughby de Eresby, Lord |
| Round, Rt. Hon. James | Stewart, Sir Mark J. M'Taggart | Wilson, F. W. (Norfolk, Mid.) |
| Royds, Clement Molyneux | Stirling-Maxwell, Sir John M. | Wilson, John (Durham, Mid.) |
| Runciman, Walter | Stock, James Henry | Wilson, John (Glasgow) |
| Sackville, Col. S. G. Stopford | Strutt, Hon. Charles Hedley | Wilson-Todd, Sir W. H (Yorks.) |
| Sadler, Col. Samuel Alexander | Taylor, Austin (East Toxteth) | Wodehouse, Rt. Hn. E. R. (Bath) |
| Samuel, Sir H. S. (Limehouse) | Taylor, Theodore C. (Radcliffe) | Wolff, Gustav Wilhelm |
| Samuel, Herbert L. (Cleveland) | Thomas, Abel (Carmarthen, E.) | Worsley-Taylor, Henry Wilson |
| Sassoon, Sir Edward Albert | Thorburn, Sir Walter | Wortley, Rt. Hon. C. B. Stuart |
| Scott, Sir S. (Marylebone, W.) | Tollemache, Henry James | Wylie, Alexander |
| Seely, Charles Hilton (Lincoln) | Tomlinson, Sir Wm. Edw. M. | Yerburgh, Robert Armstrong |
| Seton-Karr, Sir Henry | Tritton, Charles Ernest | |
| Shackleton, David James | Tuff, Charles | TELLERS FOR THE NOES—Sir |
| Sharpe, William Edward T. | Tufnell, Lieut.-Col. Edward | Alexander Acland-Hood |
| Shaw, Charles Edw. (Stafford) | Tuke, Sir John Batty | and Viscount Valentia. |
| Shaw-Stewart, Sir H (Renfrew) | Vincent, Col. Sir C E. H (Sheffield |
Question, "That the clause stand part of the Bill," put, and agreed to.
Clauses 4 and 5 agreed to.
Clause 6:—
said that his Amendment ought to be received with sympathy by the Chancellor of the Exchequer, There was a great deal of parrot talk with reference to equality of taxation, but hon. Members might not be aware that for half a century after the Union Ireland was exempted from the income-tax. In 1853 it was imposed for seven years; but more than fifty years had now elapsed; and yet it had not been repealed. Both Sir Robert Peel and Lord Palmerston had declined to extend the income-tax to Ireland. Mr. Gladstone, when Chancellor of the Exchequer, did. Lord Beaconsfield, however, spoke strongly against it; and his was admittedly one of the first names in the litany of hon. Gentlemen opposite. Other Englishmen had also expressed similar opinions. The repeal of the tax would not involve any change in Customs or Excise; and he, therefore, hoped the Chancellor of the Exchequer would consider the question. Every penny taken out of the country in the form of income-tax was a drain on Irish resources and on employment in Ireland.
Amendment proposed—
"In page 2, line 35, after the word 'charged, to insert the words 'in Great Britain.'"— (Mr. Flynn.)
Question proposed, "That those words be there inserted."
said that on each clause, as it had been discussed the Committee had been asked to accord to Ireland some advantage over the other parts of the United Kingdom. He had not been inclined to accept any other proposals, and it seemed to him that the income-tax payer had the least claim of all to preferential treatment. He could quite understand rich man living in Ireland if they could be exempt there from income-tax. Wealthy people would be inclined, perhaps, to put their fortunes in any refuge where they would be free from taxation; but he could see no ground for granting this remission to rich men because they happened to live in Ireland. They had been told that one of the defects in the present financial system as it affected Ireland was that so small a portion of the taxation came from the direct taxpayers, and yet the hon. Member would have him abandon the most important source of direct taxation.
said the right hon. Gentleman had repudiated the suggestion and the plea that Ireland was entitled to any exemption or abatement whatsoever, but he could not expect the Irish Party to agree with him in that. They took their stand on the fact that by the Act of Union they were so entitled. The right hon. Gentleman could not have it both ways. At the present time Ireland was exempt from the tax on armorial bearings and the house tax. They were either entitled to exemptions and abatements or they were not. If they were not why were they exempted in those two matters, and if they were entitled then the right hon. Gentleman's argument did not hold good. He claimed that they were entitled, and that the country was pressed down by the system of taxation forced upon it by Great Britain. It was not justice that a poor country like Ireland should be taxed in the same way as a rich country like Great Britain. Everyone in the House would acknowledge that the income-tax was one of the best tests of the capacity of a country to pay taxes, but while the proportion of income-tax paid was only one to thirty-two of that of Great Britain, in relation to taxation as a whole it was one to fifteen. Ireland was so poor a country that some exemption should be granted from the heavy taxation under which even Englishmen were groaning. If her proportion of taxation were reduced to the ratio of one to thirty-two it would be only just and fair, and in accordance with what was contemplated under the Act of Union.
The hon. Member is now repeating what he was saying when I called him to order.
said he would merely point out that the income-tax afforded one of the readiest means in existence of granting an abatement or exemption to Ireland. That country could be exempted from the income-tax just as she was exempted from the house tax, and every Irish representative would rejoice if such an exemption were made. It was a striking fact that for fifty-three years after the Union there was no income-tax at all; it was first levied in England for the specific purpose of lightening the burdens on English industries, and Sir Robert Peel did not allow it to be extended to Ireland. At the time of the great famine a sum of £2,000,000 was granted to the people of Ireland to meet the ravages of the famine, and Mr. Gladstone proposed the imposition of an income-tax for a certain number of years to repay that money to the Imperial Exchequer. But the amount had been repaid over and over again and still the tax remained. On every possible ground, moral and economic, Ireland was entitled to exemption or an abatement.
held that it could not be denied that the income-tax pressed with undue severity upon Ireland. Irishmen, however, objected not only to the tax itself but to the manner in which it was assessed. The whole subject, as it affected Ireland, deserved far more attention than it had hitherto received. In England there were local assessment committees acting in conjunction with an official assessor, but in Ireland there was an official appointed by the Government upon whose valuation—— And, it being half-past Seven of the clock, the Chairman left the Chair to make his Report to the House. The Clerk at the Table informed the House of the unavoidable absence of the Chairman of Ways and Means from the remainder of this day's Sittings. Whereupon Mr. Jeffreys, the Deputy-Chairman, took the Chair as Deputy-Speaker, pursuant to the Standing Order. Committee report Progress; to sit again this evening.
Evening Sitting
Finance Bill
Considered in Committee.
(In the Committee.)
[Mr. JEFFREYS (Hampshire, N.) in the Chair.]
Clause 6:—
Amendment proposed—
"In page 2, line 35, after the word 'charged, to insert the words 'in Great Britain.'"—(Mr. Flynn.)
Question again proposed, 'That those words be there inserted."
said he rose to support the Amendment because overtaxation in Ireland constituted an enormous commercial drain on the country. He called attention to the fact that the exemption that they now claimed was never questioned until half a century after the Act of Union, and even at the present moment there were taxes imposed in England that were not levied in Ireland. With regard to the income-tax, various Chancellors of the Exchequer had always opposed its imposition in Ireland by reason of the fact that Ireland was a poor country. It was, in fact, imposed by Mr. Gladstone, "the wizard of finance," as he was called, in 1853, and then it was only imposed as a temporary tax for the purpose of paying off the Consolidated Loan of £4,500,000 which was required to establish the Poor Law system in Ireland. Never since that time had the income-tax been remitted, although it was then understood, though it was never stated, that it was to be taken off at the end of seven years. He, himself, was in favour of direct rather than indirect taxation, but the difficulty in this case was that they had no means of judging the amount of indirect taxation that was paid in Ireland; they had no statistics of the duties on exports and imports on which to go, and they had never had a separate vote of credit for Ireland. Therefore they had been unable to judge the amount of indirect taxation. The only way they had of obtaining restitution from the Government in respect to over-taxation was by means of the incometax. The position he took up was that the condition of Ireland at the present time was infinitely worse than it was in 1853. They had less wealth and less population, and therefore, from an economic point of view, were in an infinitely worse position now than then. The point of view he wished to put before the House was that this was not to be considered as a question of money alone: it must be considered from a wider point of view; it must be considered from the point of view of fair play in the administration of financial matters between the two countries. When he imposed this tax Mr. Gladstone made what was practically a declaration of policy when he said in this House that the income-tax was not to be looked upon as a permanent charge upon Ireland, but was to be only regarded as a temporary measure imposed for the purposes of paying off the Consolidated Loan. He put it to the right hon. Gentleman that he had proved his case under the terms of the Union, and under the terms on which this tax was imposed on Ireland, and he appealed to the right hon. Member to say whether they had not at least justice on their side and solid commonsense reasons for claiming that its remission might be considered by the right hon. Gentleman. He contended that the income-tax paid by Ireland was disproportionate in amount to that paid by England and Scotland because there was a difference in the valuation in England and Scotland. In those countries there was a system whereby local assessment committees assisted the Government Department in assessing the tax, but in Ireland the whole responsibility for the valuation was placed in the hands of a non-elective Commissioner from whom there was hardly any appeal. If the Valuation Bill now before the House was passed into law Ireland would be the poorer by £1,000,000 a year. He did not wish to make this a Party question, because it was a purely economic and financial question. It was upon a question of taxation that England lost America, and it was only by resisting the income-tax that they could bring before the Chancellor of the Exchequer their grievances. Ho trusted before this debate closed some hon. Gentlemen representing Ireland on the opposite side of the House, whose constituents suffered from the same grievance as the rest of Ireland, would join in the protest they were making against the overtaxation of Ireland.
said he had dealt with this question in half-a-dozen speeches already, and he could only say now that even if it was admitted that Ireland was overtaxed, and that a remedy must be found, it was not likely that hon. Members would choose a remedy that would relieve the well-to-do in Ireland while leaving the less well-to-do to suffer from their present burdens.
said the Ulster Members had not taken part in this campaign for the exemption of Ireland from taxation because they believed in the Imperial destinies of the United Kingdom, and were prepared to bear their share of its burdens.
said when he advocated the remission of the income-tax he admitted he preferred direct to indirect taxation, but the only way in which they could resist overtaxation in Ireland was by attacking the income-tax, because the statistics did not enable them to judge of the value of the export and import duties. He agreed that
AYES.
| ||
| Austin, Sir John | Hayden, John Patrick | O'Shaughnessy, P. J. |
| Barry, E. (Cork, S.) | Hope, John Deans (Fife, West) | Parrott, William |
| Boland, John | Johnson, John | Power, Patrick Joseph |
| Burke, E. Haviland | Jones, William (Carnarvonshire | Reddy, M. |
| Burt, Thomas | Joyce, Michael | Redmond, John E. (Waterford |
| Caldwell, James | Kilbride, Denis | Roberts, John H. (Denbighs.) |
| Campbell, John (Armagh, S.) | Lawson, Sir Wilfrid (Cornwall) | Roche, John |
| Clancy, John Joseph | Leigh, Sir Joseph | Roe, Sir Thomas |
| Crean, Eugene | Lundon, W. | Slack, John Bamford |
| Cremer, William Randal | MacNeill, John Gordon Swift | Smith, Samuel (Flint) |
| Delany, William | MacVeagh, Jeremiah | Sullivan, Donal |
| Devlin, Chas. Ramsay (Galway | M'Fadden, Edward | Thomas, David A. (Merthyr) |
| Dillon, John | M 'Hugh, Patrick A. | Walton, Joseph (Barnsley) |
| Dobbie, Joseph | M'Kean, John | Wason, Eugene (Clackmannan) |
| Doogan, P. C. | Nolan, Col. John P. (Galway, N.) | White, Luke (York, E. R.) |
| Fenwick, Charles | Nolan, Joseph (Louth, South) | Wilson, Henry J. (York, W. R.) |
| Ffrench, Peter | O'Brien, K. (Tipperary, Mid.) | Wilson, John (Durham, Mid.) |
| Field, William | O'Brien, P. J. (Tipperary, N.) | Young, Samuel |
| Findlay, Alex. (Lanark, N. E.) | O'Connor, James (Wicklow, W. | |
| Flavin, Michael Joseph | O'Donnell, John (Mayo, S.) | TELLERS FOR THE AYES— |
| Gilhooly, James | O'Dowd, John | Captain Donelan and Mr. |
| Goddard, Daniel Ford | O'Malley, William | Patrick O'Brien. |
| Griffith, Ellis J. | O' Mara, James | |
NOES.
| ||
| Abraham, William (Rhondda) | Bell, Richard | Cochrane, Hon. Thos. H. A. E. |
| Agnew, Sir Andrew Noel | Bignold, Sir Arthur | Collings, Rt. Hon. Jesse |
| Allhusen, Augustus Hen. Eden | Bigwood, James | Colston, Chas. Edw. H. Athole |
| Anson, Sir William Reynell | Bond, Edward | Corbett, A. Cameron (Glasgow) |
| Arnold-Forster, Rt. Hn. Hugh O | Bousfield, William Robert | Corbett, T. L. (Down, North) |
| Arrol, Sir William | Brigg, John | Craig, Chas. Curtis (Antrim. S.) |
| Atkinson, Rt. Hon. John | Brodrick, Rt. Hon. St. John | Crombie, John William |
| Bailey, James (Walworth) | Brotherton, Edward Allen | Dalkeith, Earl of |
| Baird, John George Alexander | Bull, William James | Davenport, William Bromley |
| Balcarres, Lord | Cameron, Robert | Dewar, Sir T. R (Tower Hamlets) |
| Balfour, Rt.Hn.A. J.(Manch'r.) | Carson, Rt. Hon. Sir Edw. H. | Dickson, Charles Scott |
| Balfour, Rt Hn Gerald W (Leeds) | Cavendish, V. C. W. (Derbyshire | Doughty, Sir George |
| Banbury, Sir Frederick George | Chamberlain, Rt. Hn. J. A (Worc. | Douglas, Rt. Hon. A. Akers- |
| Banner, John S. Harmood- | Chapman, Edward | Doxford, Sir William Theodore |
| Bartley, Sir George C. T. | Cheetham, John Frederick | Duke, Henry Edward |
the income-tax payers were the persons who ought to pay most but there was no denying the fact that this was the only way to resist taxation.
said he was not astonished at the remarks which fell from the hon. Member opposite for he and many of those who sat with him, and even two hon. Gentlemen who sat on the Treasury Bench, were the lineal descendants of the traitors who sold the blood of their countrymen as well as their country at the time of the Union.
Order, order!
Question put.
The Committee divided:—Ayes, 64; Noes, 162. (Division List No. 175.)
| Dyke, Rt. Hn. Sir William Hart | Langley, Batty | Royds, Clement Molyneux |
| Elliot, Hon. A. Ralph Douglas | Laurie, Lieut.-General | Rutherford, W. W. (Liverpool |
| Fellowes, Rt. Hn. Ailwyn Edw. | Law, Andrew Bonar (Glasgow) | Sackville, Col. S. G. Stopford |
| Fergusson, Rt. Hn. Sir J. (Manc'r | Lawson, John G. (Yorks. N. R. | Samuel, Herbert L. (Cleveland) |
| Finch, Rt. Hon. George H. | Lee, A. H. (Hants., Fareham) | Scott, Sir S. (Marylebone, W.) |
| Finlay, Sir R. B. (Inv'rn'ss B'ghs | Legge, Col. Hon. Heneage | Shackleton, David James |
| Fisher, William Hayes | Llewellyn, Evan Henry | Sharpe, William Edward T. |
| Fitzmaurice, Lord Edmond | Long, Rt. Hn. W. (Bristol, S.) | Shipman, Dr. John G. |
| Fitzroy, Hn. Edw. Algernon | Lyttelton, Rt. Hon. Alfred | Skewes-Cox, Thomas |
| Forster, Henry William | Maconochie, A. W. | Sloan, Thomas Henry |
| Foster, P. S. (Warwick, S. W.) | M'Arthur, Charles (Liverpool) | Smith, H. C (North'mb, Tyneside |
| Galloway, William Johnson | M'Iver, Sir Lewis (Edinburgh, W | Soares, Ernest J. |
| Gardner, Ernest | Majendie, James A. H. | Spear, John Ward |
| Gordon, Hn. J. E. (Elgin & Nairn | Malcolm, Ian | Stanley, Hn. Arthur (Ormskirk |
| Gordon, Maj Evans (T'r H'mlets | Melville, Beresford Valentine | Stanley, Rt. Hn. Lord (Lancs.) |
| Gorst, Rt. Hn. Sir John Eldon | Middlemore, John Throgmorton | Stock, James Henry |
| Gray, Ernest (West Ham) | Montagu, Hn. J. Scott (Hants.) | Strutt, Hon. Charles Hedley |
| Greene, Sir E W. (B'ry S Edm'nds | Morgan, D. J. (Walthamstow) | Taylor, Theodore C. (Radcliffe) |
| Greene, W. Raymond (Cambs.) | Morrell, George Herbert | Thornton, Percy M. |
| Grenfell, William Henry | Morrison, James Archibald | Tillett, Louis John |
| Gretton, John | Morton, Arthur H. Aylmer | Tomlinson, Sir Wm. Edw. M. |
| Gurdon, Sir W Brampton | Mowbray, Sir Robert Gray C. | Tritton, Charles Ernest |
| Hamilton, Marq. of (L'nd'nderry | Murray, Charles J. (Coventry) | Tuff, Charles |
| Haslam, Sir Alfred S. | Myers, William Henry | Walker, Col. William Hall |
| Heath, Sir James (Staffords. N W | Nussey, Thomas Willans | Walrond, Rt. Hn. Sir William H |
| Helder, Augustus | Palmer, Sir Walter (Salisbury) | Welby, Lt.-Col. A. C. E. (Taunton |
| Henderson, Sir A. (Stafford, W. | Parkes, Ebenezer | Welby, Sir Chas. G. E. (Notts.) |
| Henderson, Arthur (Durham) | Pease, Herbert P. (Darlington) | Whiteley, H. (Ashton und. Lyne |
| Hermon-Hodge, Sir Robert T. | Percy, Earl | Whittaker, Thomas Palmer |
| Hickman, Sir Alfred | Philipps, John Wynford | Willoughby de Eresby, Lord |
| Higham, John Sharp | Pirie, Duncan V. | Wilson, F. W. (Norfolk, Mid.) |
| Hogg, Lindsay | Platt-Higgins, Frederick | Wilson, John (Glasgow) |
| Hope, J. F. (Sheffield, Brightside | Plummer, Sir Walter R. | Wilson-Todd, Sir W. H. (Yorks.) |
| Hoult, Joseph | Pretyman, Ernest George | Worsley-Taylor, Henry Wilson |
| Hudson, George Bickersteth | Pryce-Jones, Lt.-Col. Edward | Wylie, Alexander |
| Hunt, Rowland | Purvis, Robert | |
| Jebb, Sir Richard Claverhouse | Randles, John S. | TELLERS FOR THE NOES—Sir |
| Kennaway, Rt. Hn. Sir John H. | Reid, James (Greenock) | Alexander Acland-Hood |
| Kenyon-Slaney, Rt. Hn. Col. W. | Renwick, George | and Viscount Valentia. |
| Kerr, John | Richards, Thos. (W. Monmouth) | |
| King, Sir Henry Seymour | Robertson, Herbert (Hackney) |
rose to move an Amendment to extend the principle of graduated income-tax. His proposal was that the rate in respect of incomes between £1,000 and £2,000 should be 1s., £700 up to £1,000, 10d.; —600 to £700, 9d.; £500 to £600, 8d.; £400 to £500, 6d.; £300 to £400, 4d.; and £200 to £300, 2d. The object he had in view was to have a debate upon the graduation of the income-tax. This was by no means the first time that this question had been raised in the House of Commons. He could assure the Chancellor of the Exchequer that a very large number of the members of his own Party outside the House were keenly interested in this matter, and if he saw the letters he received from Conservatives and Unionists who were in favour of this graduation he would be surprised. The principle had become an integral part of our fiscal policy, and he wished to see it carried further. Mr. Pitt once said that a man who could afford to keep two carriages should be charged on each at a higher rate than the man who could only afford one. That was a sound and equitable principle of taxation, but it was not put into operation until the passing of Sir William Harcourt's Estate Duty Act. The burden of taxation under the present system pressed more heavily upon the poor than upon the rich. When taxes were high the rich man had only to deprive himself of comforts and luxuries, but the poor man under those circumstances would have to deprive himself not only of comforts, but also of necessaries. He held that Customs duties were paid by persons of small means in greater proportion to their incomes than persons of large means. The Government had been asked to levy an ad valorem duty upon tea, tobacco, and the different classes of wines. At the present time they levied exactly the same duty upon the cheapest kind of tea, tobacco, and wines as they did upon the most expensive kinds, notwithstanding the enormous difference in the cost. Some change in this respect was absolutely necessary in order to adjust the pressure of taxation. Sir William Harcourt said—
The right hon. Gentleman the Member for West Bristol had declared that if the income-tax was to be maintained at anything like the high rate it was at when he spoke, it would be absolutely necessary to make some further change in the incidence of that taxation. Some hon. Members held that the Estate Duty Act had redressed the inequality between the taxation of the man of small income and the man of large income. But at the time of the passing of the Estate Duty Act the yield of the income-tax was £17,000,000, whereas it was about £30,000,000 now, so that in order to redress the balance a new estate duty must be passed or a graduated system of income-tax established. They had repeatedly asked that this question should be inquired into by a Committee. He could not see what earthly harm it would do to the Government to have this question of the incidence of taxation inquired into by an impartial Committee. He asked the Prime Minister last year whether he would not appoint such a Committee or make it one of the terms of reference to the Departmental Committee already appointed, and he replied that anybody with ordinary industry could ascertain the facts for himself. So far as his own industry went, he could say that the present system of levying income-tax was outrageous. The hon. Member for Cleveland had made some very industrious investigations, and his conclusion was that what the working man paid was equivalent to an income-tax of 1s. 7d. in the £, and that statement had never been contradicted upon any official authority. He thought it was simply monstrous that men receiving £800, £8,000, or £80,000 should, so far as the income-tax was concerned, be paying exactly at the same rate. He thought the time had come for the extension of a principle which had been admitted on all hands to be sound and equitable. The question was, How was that principle to be extended, how far was the operation to proceed, and what were the difficulties in the way? Sir William Harcourt had occasion to consider the question of a graduated income-tax in 1894, and he said£"If a tax is to be maintained at a high figure it is necessary that we should make some attempt to adjust its pressure so as to make it less intolerable to those least able to bear it. Everybody must agree that the pressure of the income-tax is most severe upon the class of men of small and moderate incomes."
What were the difficulties which so far had been raised to a graduated income-tax? First of all, they were told that there was the difficulty of testing the aggregation of a man's income. With regard to the individual himself, he thought there would be no difficulty in aggregating his income. If he did not know what his income was he ought to know. They compelled tens of thousands of people to aggregate their incomes in order to secure remissions. If that could be done in regard to small incomes why could it not be done in regard to larger incomes? The poor people had to do it, and why should there be any difficulty in aggregating larger incomes? As to testing the aggregation of incomes that was a task which did not present any insuperable difficulties. A man, for instance, might present his list of investments and the income he derived from them. How were they to test the correctness of that aggregation? His income would either consist of profits he derived from business or from investments. So far as the profits from business were concerned, the Inland Revenue authorities had just as full information now as they could reasonably expect to possess. It was their business to ascertain what the profits from a man's business amounted to now, and there would be no greater difficulty in testing that in the future than in the past. So far as income derived from banks and companies were concerned, there would be no difficulty whatever on the part of Somerset House in testing the returns, because they had there the lists of shareholders. The Chancellor of the Exchequer shook his head, but he could not see any insuperable difficulty in making an alphabetical list, which would only mean the employment of unskilled clerical labour of the lowest description, and there would be less difficulty about it than in compiling the London Directory. The work was of a purely clerical character, and he hoped the right hon. Gentleman would state in what respect there would be any great difficulty in testing the aggregation of a man's income so far as Somerset House was concerned. He recognised, however, the force of the objection which was entertained by hon. Members on both sides of the House that the present system of taxing the profits at the source was far more convenient than a system of aggregation of incomes, although he did not say that that objection was insuperable. He had some observations to make upon that. In the first place he thought it was desirable that people should know when they were taxed, and he was afraid that there was a good deal of extravagance due to the fact that people did not realise that they were taxed. In the case of indirect taxation many people did not realise that they were being taxed. He thought it would be a very good thing if the smaller income-tax payers were obliged to aggregate their incomes, and a system of directly graduated taxation would in the end be far more just to the individual taxpayer. He recognised the difficulties in the way of abolishing the collection of the tax at the source, for they were very serious, and very strong objections were entertained to it on both sides of the House. He was not, however, at all sure that those objections were insuperable, but they did exist. He wished to draw attention to the Amendment on the Paper standing in the name of the hon. Member for Elland, which entirely obviated the difficulty of collecting the tax at its source. His hon. friend the Member for Elland had an Amendment on the Paper proposing a different scheme of graduation, and he would not, therefore, press his own Amendment."I shall be asked the question if you are graduating the income-tax down on the lower scale, why not graduate it up on the larger incomes in proportion. There is nothing to be said against such a system; indeed, there is every argument in its favour. The difficulties which lie in the way are of an administrative and practical nature which, as yet, I have not been able to find means to overcome."
asked whether it would not be for the convenience of the Committee to take the whole discussion on one of the Amendments.
said it would, but he had understood the hon. Member was going to move his Amendment, otherwise his speech was out of order.
said that in that case he would move the Amendment of his hon. friend, namely, that the income-tax should be 10d., and that persons with incomes between £5,000 and £10,000 should pay an additional penny, and with incomes of over £10,000 an additional 2d. It was unnecessary for him to add very much to what he had already said with reference to this Amendment. He hoped the Chancellor of the Exchequer would feel that this question, which came up annually, deserved the careful consideration of the Government. It was felt by a large number of persons outside the House that the present incidence of the income-tax was not just, and that a greater share of the national burdens should fall on those who were receiving incomes of £5,000, £10,000, and £20,000 a year than was the case at the present time. That, after all, was the vital question which underlay this Amendment. Would the Government take its courage in both hands and make these great incomes bear a fair share of the national burdens? He did not want to see any class of the community casting off any portion of its fair share of taxation, but he felt that the present incidence of this tax was not equitable as between class and class, or between man and man. He trusted that next year they would see an advance made in the direction he had indicated. He begged to move.
Question proposed, "That the words 'one shilling' stand part of the clause."
said the object which his hon. friend and himself had was very much the same, although the two Amendments proposed different methods. They were constantly told in this connection that the authorities at the Treasury, and all past Chancellors of the Exchequer, were against them. In the last debate on the subject the Chancellor of the Exchequer cited the authority of Mr. Gladstone against the graduation of the income-tax, but it must be remembered that in Mr. Gladstone's time the income-tax held a very different position in national finance to what it did now. Then it was a small and temporary tax, regarded as an emergency war tax; now it was the pillar of our national finance, standing at 1s. in peace time with no apparent prospect of reduction. No doubt the official view of the Treasury was at present against the practicability of the graduation of the income-tax, but that opinion had hitherto been generally based on the impossibility of breaking up the present system of collection at the source. He was glad, therefore, his hon. friend had accepted his Amendment, the proposal of which was to leave the income-tax as it was now, except that it should be considerably reduced, but that, over and above the present tax, there should be an extra tax on large incomes levied on certain individuals who would have to state their incomes and declare them as they were, in some cases, declared at the present time. He should like to deal with a few of the objections which had been brought forward. The right hon. Gentleman said that to require men with large incomes to declare those incomes was inquisitorial, and that consequently it would lead to considerable irritation. It was worth while considering that part of the income-tax at present was levied on incomes which were arrived at by inquisition. In the case of Schedule D declarations had to be made as to professional incomes. The Chancellor in the speech he made recently quoted an informant who said he was amazed at the evasions that occurred in arriving at the incomes under Schedule D, yet that was not given as a reason for declaring that income-tax should not be imposed on those incomes. It was true that any system of taxation requiring this kind of declaration would cause irritation among the people who had to declare their incomes; but the unpopularity and inconvenience would be less in their case than the present heavy tax was on people of very small incomes, who were suffering very severely under the taxation, and whom they wished to relieve by this proposal. The Chancellor of the Exchequer relied most on the argument that it was not worth while undertaking the graduation of the income-tax, because as a matter of fact there would be a very small increase of revenue from it. Of course, it was a more or less speculative question how much revenue would be raised, and he did not want to go into the figures with the view of disputing them. They were speculative figures, even although drawn up by Treasury officials. The right hon. Gentleman came to the conclusion that a moderate graduated income-tax would result in an increase of £3,000,000 gross revenue, realising altogether £1,500,000 net revenue, and he asked the House whether it was worth while raising that amount from a tax of this kind. It was worth while mentioning that in so far as the income-tax was an emergency tax in case of war—to take the best concrete instance—it was obvious that we might place a heavy tax on big incomes in time of national necessity, and, therefore, it need not be assumed that for purposes of necessity a great deal more than £1,500,000 could not be got. Taking the calculation of the right hon. Gentleman as showing the ordinary normal advantage which we could get from a graduated income-tax he held that £1,500,000 increase was not so despicable. He believed that that was a very moderate estimate; but, even so, it was an amount worth having if they could get it in this legitimate and desirable way. The real importance of the proposal lay in the general feeling which was growing up against the high income-tax as it was. The last time the question was debated in the House some very strong things were said about the tax standing at a shilling in time of peace, and it was stated that unless some effort was made to reform the incidence of this tax it would create well-merited resentment in the country. The remedy suggested was indirect taxation, because it would not be felt. To his own mind that threw an interesting light on the action of the present Chancellor of the Exchequer in dealing with the question of a graduated income-tax. The graduation of the income-tax was one of the alternatives to protective taxation, one of the alternatives to the indirect taxation which existed now, and to the indirect taxation proposed by fiscal reformers. The action of the present Chancellor of the Exchequer had been peculiar compared to that of his two predecessors. They had practically on two successive occasions given a promise to the House that when the investigation was made by the Committee appointed to look into various matters connected with the income-tax the question of the practicability of graduation should also be included.
As a matter of fact my predecessor did not promise that. It was alleged the other day in the House that he did promise it.
said he practically promised it. He did not give a definite promise, but the right hon. Member for West Bristol did so.
I thought the hon. Member was referring to my immediate predecessor, the right hon. Gentleman the Member for Croydon.
said the occasion to which he was referring was when the right hon. Member for Croydon was Chancellor of the Exchequer, and when the right hon. Member for West Bristol was going to act as Chairman of the Committee appointed to inquire into questions concerning the income-tax. On that occasion his hon. friend withdrew an Amendment similar to that which he had on the Paper that day because the right hon. Member for West Bristol gave the House to understand that he would raise no objection to the question of graduation being inquired into by that Committee. The right hon. Member for Croydon did not indicate that he would refuse to allow that question to be sent to the Committee. These two right hon. Gentlemen, holding the Treasury view that graduation was practically undesirable, had both admitted that the question ought to be inquired into, but neither of them had banned graduation as a thing which was undesirable in itself if only it could be proved to be practicable. The present Chancellor of the Exchequer had taken abundant opportunity and trouble to prove that graduation was undesirable, not dealing with the question of practicability. He was hostile to the proposal, and probably saw that the more effective was the taxation of luxuries the less chance would there be for taxation of food. He begged to second that Amendment.
Amendment proposed—
"In page 2, line 30, to leave out the words, 'one shilling,' and insert the words, 'tenpence, and every person whose total income from all sources upon which income-tax is now paid exceeds five thousand pounds shall pay an additional tax upon the following scale:—Incomes over five thousand pounds up to ten thousand pounds at the rate of one penny; incomes over ten thousand pounds at the rate of twopence.'"—(Mr. J. H. Lewis.)
said when the hon. Gentleman took upon himself to explain the thoughts that influenced his actions, he travelled into a region of speculation far removed from the truth and the subject before the Committee. The subject of the graduation of the income-tax was interesting, but not novel. He had often heard it discussed, and if he continued to have the honour of a seat in the House he would probably hear it discussed in future, and in some happy distant time leaders of the Party sitting opposite would be defending the attitude now taken by himself, and pointing out the impracticability of the proposal. To the hon. Member who moved the Amendment he would say that the possibility of evasion and of deliberate fraud was extended with every extension given to the voluntary assessment of individuals for the tax. The smooth working of the gigantic financial engine depended on the tax being collected automatically, and the yield of the tax had steadily increased since the adoption of the practice of collection at its source with less dependence on individual payers. All his predecessors had taken the view that it was undesirable to disturb that practice. The proposal of the hon. Member for Elland was one to reduce the contribution of the direct taxpayer to the expenditure of the State. This would mean the reduction of the revenue for the present year, and the contribution would have to be made good out of indirect sources of taxation. The suggestion also was that a fresh impost should be placed upon every one who was in possession of an income over £5,000. A proposal of this kind must fulfil at least three conditions—(1) that such a scheme should be possible and feasible; (2) that it should produce a substantial gain to the revenue; (3) that this gain should be purchased at a reasonable cost of inconvenience and trouble, not merely to the revenue authorities, but to the general bodies of taxpayers. He did not believe that this plan would fulfil in practice any one of these conditions. The opinion of his predecessors had been referred to. One hon. Member had stated that his right hon. friend the Member for Croydon had pledged himself to refer this question to a Committee for inquiry. That was not the case. He had the authority of his right hon. friend the Member for Croydon for saying that he was not in favour of graduation, and did not intend to refer the question to the Committee that was to have been appointed by him. He admitted that the right hon. Member for West Bristol did at one point of the session of 1902 contemplate a reference of this question to a Committee, but no opinion of his would be found indicating that the proposal was either practicable or possible. These opinions were not confined to one side of the House. The late Sir William Harcourt said that he had carefully considered the subject, and had arrived at the conclusion that there could not be a graduated income-tax unless the whole sources of income were inquired into, and that would be so unpopular that it could not be maintained. The right hon. Member for West Bristol was equally strong in his opposition to graduation. He concurred with the view of the late Sir William Harcourt that to call on every one to declare his income would be to make just that kind of inquisition into private affairs which had prevented the income-tax from being adopted in many foreign countries, while it would be certain to destroy our power to maintain it in this country. A calculation which he submitted to the Committee last year showed that a moderate graduation would only produce a very moderate result. The income-tax affected a great deal of movable property; and if the tax were graduated to the amount which had been suggested, there would be an enormous inducement on persons to remove their income outside the area of taxation. There was a great deal of income that could be treated in that way without any fraudulent evasion, but by legitimate measures. [OPPOSITION cries of "How?"] People could remove their property abroad and so escape the tax. It would be quite impossible to aggregate accurately the incomes of these persons, while the hon. Member allowed nothing for the cost of creating a new system of collection and a new procedure by which this additional revenue was to be collected under the new method of assessment. If the tax were doubled, and the maximum raised to 2s., it would result in nothing but infinite disturbance and dislocation to business, in addition to great friction between the revenue officials and the citizens from whom the tax was collected. It would be an inadequate return for all the sacrifices which had to be made in the so-called interest of relief to the taxpayer, while it would afford no consolation for the disturbance that would be created. He admitted that an income-tax of a shilling was too high in a time of peace, and he was anxious to lower it. But it was by lowering, and not by tampering with the methods of its collection that they could remove inequalities and injustices, and so make the tax, as it should be, a great and convenient instrument in our national finance, capable of rapid, almost instantaneous, expansion in any great emergency.
said that his hon. friend did not profess that the particular scheme of graduation he had submitted was ideally perfect. What was wanted was that the House should agree to the principle of graduation. He, himself, had never concealed his opinion that there was very great difficulty in graduating the income-tax beyond a certain figure; but in the last few years opinion on the subject had advanced considerably, and he believed that there was now a general feeling, both in the House and in the country, that there ought to be a practical inquiry into the question whether, assuming the principle of graduation, it could be carried out in detail with due regard to the income-tax as a great engine of finance. The Chancellor of the Exchequer had quoted Mr. Gladstone as being against the principle of a graduated income-tax; but he would point out that the right hon. Member for West Bristol had pledged himself to an inquiry into this matter.
said that his right hon. friend the Member for West Bristol had, he believed, changed his attitude in regard to this question. When he contemplated the reference of the matter to a Committee, the right hon. Gentleman explained that he himself did not believe in the graduation of the income-tax.
said he admitted that the late Chancellor of the Exchequer had always said that he did not see how a graduated income-tax could be carried out practically, but that he did think that it would be of advantage that a Committee should be appointed to make full inquiry into the matter. That was also the position taken up by his right hon. friend the Member for Berwick.
said he always had taken a considerable interest in this subject. Previous to the passing of the Death Duties Act he felt that the poor paid a larger share than the rich of taxation, and that that was inevitable under the present system. The hon. Gentleman who seconded the Amendment had made a somewhat aggressive attack upon rich people. He was not one of them himself, but he did not think this question should be approached with the idea of attacking people who flung away money in luxuries. The real question was, What would be the effect of a graduated income-tax on the Exchequer? That was a point which should be very carefully gone into. He had got a Return which threw a good deal of light on the subject. Under Schedule D there were half a million of people whose incomes ranged from £150 up to £50,000, and there was the startling fact that those who had a gross income of £50,000 and upwards were only fifteen in number.
asked if the hon. Gentleman would tell the Committee how these aggregates were arrived at.
said it was the Return of those who were assessed under Schedule D of the income-tax in 1901. It was quite true that those persons might have other sources of income besides that included under Schedule D. Now the gross income of those persons tabulated in the return amounted to only £1,500,000, and if they were to tax those persons who had over £50,000 another shilling, it would simply yield £70,000 or £80,000 more, so that unless they put on a very high differential tax the Exchequer would only receive a comparatively small sum. If any graduated system were tried the tax on large incomes would have to be made so large to get in any return as to amount practically to confiscation. After all, the men who made large incomes had made the country rich and prosperous and provided employment for the people, and he could not think it would be wise or politic to make it almost a crime for a man to be successful in business. He agreed that it was most desirable that all those who were rich should contribute handsomely and liberally to the taxation of the country, but if they took the whole income of every person over £50,000 referred to in the schedule he had mentioned, they would not receive an amount equal to what a one shilling tax produced upon incomes of £160 to £200 a year. From the standpoint of public policy it was not advisable to discourage men from being successful in trade and commerce. The whole question of taxation and the burden of the income-tax were subjects which required careful consideration. To his mind the burden was enormous at the bottom of the scale. He felt that the great increase in the expenditure of the country was a matter of very great concern. He was not so much concerned about the burden of the rich as those who were at the bottom of the scale who paid income-tax on incomes of £160 to £200, for these were the men who paid more taxation in proportion to income than any other class. He thought, however, the payment of income-tax was a matter that needed inquiry. In many cases people paid in an unfair proportion. Further, he had always advocated that there should be a separation between spontaneous and industrial income. In his opinion the tax would not be made fairer by the introduction of a graduated system, which would, he believed, be so irritating as to render the collection of the tax almost impossible; but by careful adjustment it might be made simply a tax upon income, which it was not always now, and a different scale might be introduced for persons who earned their income by their labour and for those who received their income from inherited property. He would hail with satisfaction an inquiry into this question, which he had so many times solicited from different Chancellors of the Exchequer.
said the hon. Member who had just sat down had used certain figures without apparently understanding what their meaning was. He had told the House that in the Returns for income-tax only fifteen persons were given out of nearly half a million as persons who enjoyed incomes of over £50,000 a year. If he looked through the list of Members of the House of Commons he would find a far greater number than he had men- tioned with incomes of more than £50,000 a year, and if he looked through the list of the Members of the other House, he would find a still larger number.
Not in trade.
said that outside the Houses of Parliament there were many more persons with incomes of more than £50,000 a year. The figure which the hon. Member had given was so obviously false that he was surprised——
said that he never said that was the total number of persons with incomes over £50,000 a year. All he said was that that was the number given in the column he had quoted, and that it might be accepted as a fair proportion.
What was the use of taking figures which did not represent the total number of rich persons and saying that if their incomes were taxed under a graduated system they would only get a sum equivalent to a tax of one shilling on the smaller incomes? He was surprised that the hon. Member had brought those figures forward. Upon one point he thought the Chancellor of the Exchequer's memory was a little at fault. There had been an implied promise by the late Chancellor of the Exchequer that the subject of graduation of income-tax should be submitted to the Committee. He remembered some time ago the hon. Member for Flintshire moving an Amendment in favour of graduating the income-tax, and the right hon. Gentleman the Member for West Bristol on that occasion said he would be willing to act as Chairman of that Committee, and upon that statement his hon. friend withdrew his Amendment. It was understood that the graduation of the income-tax was to form part of the discussion upon that Committee. The right hon. Gentleman the Member for Croydon was then in the House, and although it was perfectly true that that right hon. Gentleman did not get up and say that he agreed that this subject should be included in the discussions of the Committee, he allowed his hon. friend the Member for Flintshire to withdraw his Amendment under the belief that the subject was going to be discussed. Therefore, it was entirely out of the question for the Chancellor of the Exchequer to allege that a promise had not been given that the subject of the graduation of the income-tax should be submitted to the proposed Committee. The principle of graduation had been admitted by the House over and over again. What they complained of was that, while the Chancellor of the Exchequer brought forward reasons to show that the particular form of graduation proposed would not work from the point of view of raising revenue, he was not entitled to refuse to give them the benefit of seeing if a Committee could not find some way in which the principle could be worked. It was obvious that there were various ways. They might tax an income either on its receipt or expenditure. Why not place a heavier duty upon inhabited houses, estimating the amount of every person's income upon the amount he paid in house rent? That system would admit of extension to any degree. As a matter of fact, with rare exceptions, most people spent upon house rent in a reasonable proportion to their incomes. If they put a graduated tax upon house rent they would be putting a very fair tax upon the expenditure of rich men who would be taxed in respect of all their houses, and in this way they might arrive at some form of the graduation suggested. He agreed with the Chancellor of the Exchequer that if they had to assess their own incomes the assessment they would make would probably be very moderate ones, but in the case
AYES.
| ||
| Agg-Gardner, James Tynte | Bain, Colonel James Robert | Bigwood, James |
| Agnew, Sir Andrew Noel | Baird, John George Alexander | Bill, Charles |
| Allhusen, Augustus Henry Eden | Balcarres, Lord | Bingham, Lord |
| Anson, Sir William Reynell | Balfour, Rt. Hn. A. J. (Manch'r.) | Boscawen, Arthur Griffith |
| Arnold-Forster, Rt. Hn. Hugh O | Balfour, Rt. Hn. G. W. (Leeds) | Bousfield, William Robert |
| Arrol, Sir William | Balfour, Kenneth R. (Christch. | Bowles, Lt.-Col. H. F (Middles'x |
| Atkinson, Rt. Hon. John | Banbury, Sir Frederick George | Brodrick, Rt. Hon. St. John |
| Aubrey-Fletcher, Rt. Hn. Sir H. | Banner, John S. Harmood- | Brotherton, Edward Allen |
| Bagot, Capt. Josceline FitzRoy | Bartley, Sir George C. T. | Brymer, William Ernest |
| Bailey, James (Walworth) | Bignold, Sir Arthur | Bull, William James |
of expenditure there was no means of disguising it, and they would only have to hit upon certain items in order to get at the man who spent a great deal. Consequently the men who spent most would be taxed most.
The hon. Member who spoke last argued as if the very rich man should not be taxed more than the poor man. In fact, he seemed to think that the rich ought to be exempt because they were the foundation of the wealth of the country, and the means of providing a good deal of employment for the people. In his opinion, if the rich were taxed more there would be just as much labour employed as at present. The argument of the employment of labour as applied to the rich man was absolutely fallacious. The object of a graduated system was to take more from those who did not feel the burden of taxation in order to relieve those who did feel it most keenly. The Chancellor of the Exchequer had not treated this Amendment in the spirit in which it was moved. Their object was to impress upon the House the need for some alteration in their system of taxation which would enable a larger proportion to be borne by the very rich classes. He thought this was a question which ought to be submitted to a Committee upstairs, and although he agreed that individual assessment was not the best form, nevertheless he should vote for this Amendment because this was the only means by which they could force upon the Chancellor of the Exchequer the need for this great subject being discussed.
Question put.
The Committee divided:—Ayes, 188; Noes, 136. (Division List No. 176.)
| Campbell, J. H. M. (Dublin Univ. | Guthrie, Walter Murray | Pease, Herbert P. (Darlington) |
| Carlile, William Walter | Hall, Edward Marshall | Percy, Earl |
| Carson, Rt. Hon. Sir Edw. H. | Hamilton, Marq. of (L'nd'nderry | Pilkington, Colonel Richard |
| Cautley, Henry Strother | Hardy, Laurence (Kent, Ashf'rd | Platt-Higgins, Frederick |
| Cavendish, V. C. W. (Derbyshire | Hare, Thomas Leigh | Plummer, Sir Walter R. |
| Cayzer, Sir Charles William | Haslam, Sir Alfred S. | Pretyman, Ernest George |
| Cecil, Lord Hugh (Greenwich) | Hay, Hon. Claude George | Pryce-Jones, Lt.-Col. Edward |
| Chamberlain, Rt. Hn. J. (Birm.) | Heath, Sir James (Staffords,N. W | Purvis, Robert |
| Chamberlain, Rt Hn. J. A. (Worc. | Heaton, John Henniker | Randles, John S. |
| Chapman, Edward | Helder, Augustus | Rankin, Sir James |
| Clive, Captain Percy A. | Henderson, Sir A. (Stafford, W.) | Rasch, Sir Frederic Carne |
| Cochrane, Hon. Thos. H. A. E | Hickman, Sir Alfred | Reid, James (Greenock) |
| Collings, Rt. Hon. Jesse | Hope, J. F. (Sheffield, Brightside | Remnant, James Farquharson |
| Colston, Chas. Edw. H. Athole | Hoult, Joseph | Renwick, George |
| Corbett, A. Cameron (Glasgow) | Hozier, Hn. James Henry Cecil | Ridley, S. Forde |
| Corbett, T. L. (Down, North) | Hudson, George Bickersteth | Roberts, Samuel (Sheffield) |
| Craig, Chas. Curtis (Antrim, S.) | Hunt, Rowland | Robertson, Herbert (Hackney) |
| Cross, Herb. Shepherd (Bolton) | Jebb, Sir Richard Claverhouse | Royds, Clement Molyneux) |
| Dalkeith, Earl of | Kennaway, Rt. Hn. Sir John H. | Rutherford, W. W. (Liverpool) |
| Dalrymple, Sir Charles | Kenyon-Slaney, Rt. Hon. Col. W. | Sackville, Col. S. G. Stopford |
| Davenport, Wm. Bromley | Kerr, John | Sadler, Col. Samuel Alexander |
| Denny, Colonel | Keswick, William | Sassoon, Sir Edward Albert |
| Dewar, Sir T. R (Tower Hamlets) | Kimber, Sir Henry | Scott, Sir S. (Marylebone, W.) |
| Dickinson, Robert Edmond | Lambton, Hon. Frederick Wm. | Seely, Chas. Hilton (Lincoln) |
| Dickson, Charles Scott | Laurie, Lieut.-General | Sharpe, William Edward T. |
| Dimsdale, Rt. Hn. Sir Joseph C. | Law, Andrew Bonar (Glasgow) | Skewes-Cox, Thomas |
| Doughty, Sir George | Lawrence, Sir Joseph (Monm'th | Sloan, Thomas Henry |
| Douglas, Rt. Hn. A. Akers- | Lawson, John Grant (Yorks. N R | Smith, H C. (North'mb. Tyneside |
| Duke, Henry Edward | Lee, Arthur H. (Hants., Fareham | Smith, Rt Hn J. Parker (Lanarks |
| Dyke, Rt. Hn. Sir William Hart | Legge, Col. Hon. Heneage | Spear, John Ward |
| Egerton, Hon. A. de Tatton | Leveson-Gower, Frederick N. S. | Stanley, Hn. Arthur(Ormskirk |
| Elliot, Hn. A. Ralph Douglas | Long, Rt. Hn. Walter (Bristol, S. | Stanley, Rt. Hn. Lord (Lancs.) |
| Fellowes, Rt Hn. Ailwyn Edward | Lyttelton, Rt. Hon. Alfred | Stirling-Maxwell, Sir John M. |
| Fergusson, Rt. Hn. Sir J. (Manc'r) | Macdona, John Cumming | Strutt, Hon. Charles Hedley |
| Finch, Rt. Hon. George H. | Maconochie, A. W. | Taylor, Austin (East Toxteth) |
| Finlay, Sir R. B. (Inv'rn'ss B'ghs) | M'Arthur, Charles (Liverpool) | Thornton, Percy M. |
| Fisher, William Hayes | M'Iver, Sir Lewis (Edinburgh, W | Tomlinson, Sir Wm. Edw. M. |
| Fison, Frederick William | Majendie, James A. H. | Tuff, Charles |
| FitzGerald, Sir Robert Penrose | Manners, Lord Cecil | Vincent, Col. Sir C E H (Sheffield) |
| Fitzroy, Hn. Edw. Algernon | Marks, Harry Hananel | Walker, Col. William Hall |
| Forster, Henry William | Melville, Beresford Valentine | Walrond, Rt. Hn. Sir William H. |
| Foster, P. S. (Warwick, S. W.) | Montagu, Hn. J. Scott (Hants.) | Welby, Lt.-Col. A. C. E (Taunton |
| Galloway, William Johnson | Moon, Edward Robert Pacy | Welby, Sir Charles G. E. (Notts.) |
| Gardner, Ernest | Moore, William | Whiteley, H. (Ashton und. Lyne |
| Garfit, William | Morgan, D. J. (Walthamstow) | Wilson, A. Stanley (York, E. R.) |
| Gibbs, Hon. A. G. H. | Morrell, George Herbert | Wilson, John (Glasgow) |
| Gordon, Hn. J. E. (Elgin & Nairn) | Morrison, James Archibald | Wilson-Todd, Sir W. H. (Yorks.) |
| Gordon, Maj. Evans (T'r H'mlets | Morton, Arthur H. Aylmer | Wolff, Gustav Wilhelm |
| Goulding, Edward Alfred | Mount, William Arthur | Wortley, Rt. Hn. C. B. Stuart |
| Graham, Henry Robert | Mowbray, Sir Robert Gray C. | Wylie, Alexander |
| Greene, Sir E. W (B'ry S Edm'nds | Murray, Charles J. (Coventry) | |
| Greene, W. Raymond (Cambs. | O'Neill, Hon. Robert Torrens | TELLERS FOR THE AYES—Sir |
| Grenfell, William Henry | Palmer, Sir Walter (Salisbury) | Alexander Acland-Hood |
| Gretton, John | Parkes, Ebenezer | and Viscount Valentia. |
NOES
| ||
| Abraham, William (Rhondda) | Caldwell, James | Doogan, P. C. |
| Allen, Charles P. | Cameron, Robert | Douglas, Charles M. (Lanark) |
| Barran, Rowland Hirst | Campbell, John (Armagh, S.) | Duncan, J. Hastings |
| Barry, E. (Cork, S.) | Cawley, Frederick | Ellice, Capt E C (S Andrw's B'ghs |
| Beaumont, Wentworth C. B. | Cheetham, John Frederick | Emmott, Alfred |
| Bell, Richard | Churchill, Winston Spencer | Eve, Harry Trelawney |
| Benn, John Williams | Crean, Eugene | Fenwick, Charles |
| Boland, John | Cremer, William Randal | Field, William |
| Bolton, Thomas Dolling | Crombie, John William | Findlay, Alex. (Lanark, N. E.) |
| Brigg, John | Dalziel, James Henry | Flavin, Michael Joseph |
| Brown, G. M. (Edinburgh) | Delany, William | Furness, Sir Christopher |
| Burke, E. Haviland | Devlin, Chas. Ramsay (Galway | Goddard, Daniel Ford |
| Burns, John | Dillon, John | Griffith, Ellis J. |
| Burt, Thomas | Dobbie, Joseph | Haldane, Rt. Hon. Richard B. |
| Harcourt, Lewis | Mooney, John J. | Samuel, Herb. L. (Cleveland) |
| Harwood, George | Morgan, J. Lloyd (Carmarthen) | Shackleton, David James |
| Hayden, John Patrick | Moss, Samuel | Shaw, Charles Edw. (Stafford) |
| Helme, Norval Watson | Murphy, John | Shipman, Dr. John G. |
| Hemphill, Rt. Hn. Charles H. | Nannetti, Joseph P. | Slack, John Bamford |
| Henderson, Arthur (Durham) | Newnes, Sir George | Smith, Samuel (Flint) |
| Higham, John Sharp | Nolan, Joseph (Louth, South) | Strachey, Sir Edward |
| Hobhouse, C. E. H. (Bristol, E.) | Nussey, Thomas Willans | Sullivan, Donal |
| Holland, Sir William Henry | O'Brien, K. (Tipperary, Mid.) | Taylor, Theodore C. (Radcliffe) |
| Hope, John Deans (Fife, West) | O'Brien, Patrick (Kilkenny) | Thomas, A. (Carmarthen, E.) |
| Hutchinson, Dr. Charles Fredk. | O'Brien, P. J. (Tipperary, N.) | Thomas, Sir A. (Glamorgan, E.) |
| Hutton, Alfred E. (Morley) | O'Connor, John (Kildare, N.) | Thomas, David A. (Merthyr) |
| Johnson, John | O'Donnell, John (Mayo, S.) | Thomas, J A (Glamorgan, Gower |
| Jones, Leif (Appleby) | O' Dowd, John | Toulmin, George |
| Jones, William (Carnarvonshire | O'Malley, William | Ure, Alexander |
| Joyce, Michael | O'Mara, James | Villiers, Ernest Amherst |
| Kearley, Hudson E. | O'Shaughnessy, P. J. | Walton, Joseph (Barnsley) |
| Kilbride, Denis | Parrott, William | Wason, Eugene (Clackmannan |
| Lambert, George | Partington, Oswald | White, George (Norfolk) |
| Langley, Batty | Pearson, Sir Weetman D. | White, Luke (York, E. R.) |
| Lawson, Sir Wilfrid (Cornwall) | Philipps, John Wynford | Whiteley, George (York, W. R.) |
| Layland-Barratt, Francis | Pirie, Duncan V. | Whitley, J. H. (Halifax) |
| Levy, Maurice | Power, Patrick Joseph | Whittaker, Thomas Palmer |
| Lloyd-George, David | Priestley, Arthur | Wilson, F. W. (Norfolk, Mid.) |
| Lundon, W. | Rea, Russell | Wilson, Henry J. (York, W. R. |
| MacNeill, John Gordon Swift | Reddy, M. | Wilson, John (Durham, Mid.) |
| MacVeagh, Jeremiah | Redmond, John E. (Waterford) | Woodhouse, Sir J T (Hudd'rsfi'd |
| M'Crae, George | Richards, Thos. (W. Monm'uth | Young, Samuel |
| M'Fadden, Edward | Roberts, John H. (Denbighs.) | |
| M'Hugh, Patrick A. | Robson, William Snowdon | TELLERS FOR THE NOES—Mr. |
| M'Kean, John | Roche, John | Herbert Lewis and Mr. |
| M'Kenna, Reginald | Roe, Sir Thomas | Trevelyan. |
| M'Laren, Sir Charles Benjamin | Runciman, Walter |
in moving to provide that all incomes under Schedule D, derived from trades and professions and not derived from investments, should be subject to a rebate of fourpence per pound, said there was a growing feeling that the same rate of income-tax might press quite differently upon the individual according to the source from which his income was derived. This was especially shown if they considered the difference between incomes derived from the labour of the individual and incomes derived from realised wealth in the form of investments. Parliament had already given effect to the principle that an income-tax might press unequally on individuals, inasmuch as abatements were made on incomes under £700. He asked the Chancellor of the Exchequer to say whether he objected to the Amendment on principle or only on the ground that there would be difficulties in the way of its operation. John Stuart Mill was in favour of the taxation of temporary and precarious incomes on a lower scale than permanent incomes, and Mr. Gladstone agreed with the principle because he stated that the income-tax as a whole bore too hardly upon intelligence and skill and not hardly enough upon property. In 1853, when that statement was made, the produce under Schedule A was double that under Schedule D, but the proportions were now reversed, so that the grievance was even more pressing. In case of war or trade depression incomes derived from trades or professions were reduced in amount while taxation was increased, so that the holders of such incomes suffered in a double sense as compared with the holders of incomes derived from investments. He submitted that his proposal was an equitable one, and he hoped the Chancellor of the Exchequer would give it favourable consideration.
Amendment proposed—
"In page 2, line 36, after the words 'one shilling,' to insert the words, 'provided always that all incomes under Schedule D derived from trades and professions and not derived from investments shall be subject to a rebate of fourpence per pound.'"—(Mr. McCrae.)
Question proposed, "That those words be there inserted."
suggested that before the hon. Member claimed the support of Mr. Gladstone for this proposal he should re-read again his speech of 1853.
I did so to-day.
said that if the hon. Member would read it once more he would see that Mr. Gladstone, so far from giving any encouragement and support to a proposal of this kind, devoted himself in the speech referred to to proving that it was unjust, undesirable, and impracticable, and so recently as three years ago he was declared by the late Sir William Harcourt to have disposed of the matter once for all. Did the hon. Gentleman propose to give a rebate on the dividends of the large shareholder in a trading company, who might be said to derive his income from trade? On the other hand, did he propose to tax at the full rate the landlord who was constantly engaged in the management of his estate? Surely the hon. Member must see that his Amendment would not at all realise the object he had in view, which was partially to exempt from the income-tax people whose income was due to their own personal exertions. If the matter were gone into carefully, it would be seen that it was impossible to distinguish between one source of income and another. The extremes in the scale were no doubt far apart, but they in- sensibly approached each other, and it would be impossible to set with accuracy or equity the point at which a dividing line should be drawn. Mr. Gladstone, in the speech referred to, held that the only persons who did not derive their incomes from their own personal exertions were the Fund-holders. It would not be a wise policy for the Chancellor of the Exchequer to single out the Fund-holders as the only people who were to be deprived of any exemptions and abatements given on the income-tax.
said the Chancellor of the Exchequer had not dealt with the principle involved. The wording of the Amendment covered the objection taken in reference to incomes derived from investments.
asked what was to happen to incomes derived partly from trade and partly from investments in that trade.
said that in practice it would be perfectly simple. If a manager of a business had some shares in the company by which he was employed, his salary as manager would be income derived from trade or profession, and the yield of his shares would be income derived from investments. There was, however, this objection in principle to the proposal of his hon. friend. Speaking generally, all accumulated money was the savings of income from the individual exertions of the owner or had been received by inheritance. In the first case income-tax had been paid, and in the latter case the capital sum had been subjected to estate duties. Therefore, in either case the property had already borne taxation, and that was a reason why the Amendment should not be accepted. The object of his hon. friend could be secured only under a system of graduation of income-tax, and he regretted he could not support him on this occasion.
said there would be no difficulty in meeting the objection raised by the Chancellor of the Exchequer. If a man had capital invested in his business it was the simplest arithmetical process to charge interest on the capital invested, and deduct it from the total profits of the business in order to ascertain the profit derived therefrom.
Question put, and negatived.
said it might facilitate progress if the Chancellor of the Exchequer stated how far he intended to proceed with the Bill to-night. Would he be content if he got Clause 6?
said he had hoped to make further progress with the clauses, but he thought it would be unreasonable to ask the Committee to embark on Clause 7 at that time of night, and so he would be content with getting Clause 6, provided hon. Members met him in the same spirit and facilitated progress.
said the matter dealt with in his next Amendment was rather technical, but most important. He submitted that the rule referred to should be made compulsory, as in its present form it worked very inequitably as between trade and other forms of property. If a merchant made an extra £1,000 in his business, he had to pay income-tax upon it, and then, if invested, the same £1,000 was liable to income-tax, whereas if a proprietor derived the money from the renewal of a lease, and could show that he was going to invest it, it would be exempted from income-tax. He hoped the right hon. Gentleman would look into this matter with a view to putting both forms of property on the same footing.
Amendment proposed—
"In page 3, line 1, after the word 'granted,' to insert the words 'Provided that the following words in Rule 5 of No. 2, Schedule A, s. 60, 5 and C Vict., c. 35, "Of all fines received in consideration of any demise of lands or tenements (not being parcel of a manor or royalty demisable by the custom thereof) on the amount so received within the year preceding by or on account of the party, provided that, in case the party chargeable shall prove to the satisfaction of the Commissioners for General Purposes in the district that such fines, or any part thereof, have been applied as productive capital on which a profit has arisen, or will arise, otherwise chargeable under this Act for the year in which the assessment shall be made, it shall be lawful for the said Commissioners to discharge the amount so applied from the profits liable to assessment under this Rule "shall be read as if the words" it shall be lawful for the said Commissioners to" were omitted, and instead thereof the words "the said Commissioners shall" were inserted.'"— (Mr. McCrae.)
Question proposed, "That those words be there inserted."
was understood to say that the hon. Member was mistaken in supposing that the fines referred to were differently treated as compared with other kinds of income. The exemption applied only to owners who treated the fines as capital, and, of course, the income from that capital then became subject to taxation.
Amendment, by leave, withdrawn.
SIR EDWARD STRACHEY (Somersetshire, S.) moved an Amendment providing that the annual value of any property which had been adopted for the purpose of income-tax under Schedule B in the Income Tax Act, 1853, "shall be assessed at one-fourth instead of one-third." He said that he raised the question nine years ago, and the then Chancellor of the Exchequer promised to look into the matter, but nothing practical had resulted. His object was to get the right hon. Gentleman to proceed upon the lines followed by the late Sir W. Harcourt and gradually to lighten the burden under Schedule A upon occupiers of land. It was a very small matter in one sense, as the total amount collected under Schedule B was, he believed, only £200,000. Very few farmers were able to keep such accounts as would satisfy a surveyor of taxes for assessment under Schedule D, as everyone conversant with farming operations knew that, although the valuation might appear to show a handsome profit, the farmer had very likely made no profit at all. The remission, though comparatively small, would, in the present state of agriculture be extremely welcome to those affected by it, and the proposal might also be recommended on the ground that the income in question was income arising from personal exertion.
Amendment proposed—
"In page 3, line 7, after '1853,' to insert the words' provided that the value under Schedule B shall be assessed at one-fourth instead of one-third.'"—(Sir Edward Strachey.)
Question proposed, "That those words be there inserted."
said that if they gave a reduction to all whose incomes were earned by their personal exertions they would afford that reduction to some of the richest men in this country. He doubted whether the Committee would be prepared to give this reduction in respect of one class of persons whose incomes were earned by their personal exertions without extending it to other classes. If the hon. Member desired to make a case for the Amendment it must be on the ground that at the present time farmers were paying more than their due share of the tax. Having regard to the capital invested by the farmer it could not be said that his profits were over-assessed, and no case had been made out for relieving him at the expense of those to whom the alteration of assessment would not apply.
Question put, and negatived.
Question, "That the clause stand part of the Bill," put, and agreed to.
Committee report Progress; to sit again to-morrow.
Criminal Law And Procedure (Ire Land) Act (1887) Repeal Bill
Order for Second Reading read, and discharged:—Bill withdrawn.
Adjourned at a quarter after Twelve o'clock.