WAYS AND MEANS.—REPORT. CUSTOMS AND INLAND REVENUE BILL. (Hansard, 1 May 1885)

§ SIR STAFFORD NORTHCOTE
Sir, this Resolution is an integral part of the Budget of the right hon. Gentleman the Chancellor of the Exchequer, which is one of the most important that any of us can remember, both as to the amount of expenditure and the amount of deficit, and as to the steps proposed to be taken for meeting the deficit of the year. The first step, of voting the Resolutions in Supply, has been taken without any substantial discussion, only certain observations of a conversational character having passed; and we know that when we are asked to take the Report stage at this hour of the morning (1.45) there can be no real discussion of principle. I do not object to the Report being taken now; but I think it ought to be clearly understood that we shall have an opportunity of discussing all the proposals of the Budget on the second reading of the Customs and Inland Revenue Bill. For that purpose I think it ought to be made the first Order on the day on which it is brought forward, and I say we ought to have also a fair opportunity of discussing that which lies at the root of the finance of the year —namely, the Vote of Credit for £ll,000,000, which has not been discussed, but which has been allowed to pass the Committee stage. It stands for Report, I believe, on Monday next. Now, what we desire is that we should have a proper opportunity of discussing that Report. I believe that the Government desire to put down the English Registration Bill as the first Order, and that they have also some proposal to make in order to meet the demands put for-ward in respect of questions relating to registration. That we understand will be a statement made by the Prime Minister, or by someone else on his he half, at the commencement of Business on Monday; and if that is satisfactory we understand that the Report of the Vote of Credit will be taken, but if not, that the Registration Bill will stand over until Tuesday, and Supply taken on Monday. Sir, I do not think that would be a satisfactory arrangement. Considering the magnitude of the Vote, and 1448 its relation to the finance of the year, considering also the dose bearing of the Vote on the policy of the Government in Egypt and elsewhere, it is only reasonable, I think, that we should have a full opportunity for discussion on that subject. Anyone of experience, who knows what it is to Lave Supply suspended at a late hour, to admit of another question of importance being taken, must be aware that, under such an arrangement, we cannot have the same satisfactory discussion as when the question is taken at an early part of the evening. I suggest, therefore, that the Government should make the arrangement for Monday such that we may have the greater part of the evening for the discussion on the Vote of Credit.

§ THE CHANCELLOR OF THE EXCHEQUER (Mr. CHILDERS)
Sir, I think the right hon. Baronet has fairly stated the case. The Prime Minister not being present, it would be out of place for us to make any alterations in the arrangement with regard to the Business of the House; and, therefore, I can only say that it is the desire of the Government to place as much time as possible at the disposal of the House for the discussion on the Vote of Credit. I will undertake to communicate the statement of the right hon. Baronet to the Prime Minister.

§ SIR MICHAEL HICKS-BEACH
said, he wished to ask the Chancellor of the Exchequer a question with regard to the course he intended to take in the matter of Probate and Succession Duty. He had understood the right hon. Gentleman to say that it was his intention to place all the points affecting this matter in a separate Bill, and not include them in the Customs and Inland Revenue Bill. He hoped that the right hon. Gentleman would follow that course, because it would be inconvenient to deal with a permanent change of law in the same measure with the alterations in the Income Tax and other similar duties. The Probate and Succession Duty was a subject of great importance and as such required and deserved considerable discussion. He believed the right hon. 1449 Gentleman would admit that, and also that it would not be easy to insure that discus-ion on the second reading, or even on the Committee stage of the Customs and Inland Revenue Bill. That being so, he hoped the right hon. Gentleman would take care to keep this matter apart from all other questions.

§ THE CHANCELLOR OF THE EXCHEQUER (Mr. CHILDERS)
I must remind the right hon. Baronet that this question was formerly settled after great controversy, which ended in the rule that all Budget proposals relating to Customs and Inland Revenue arrangements should be embraced in one Bill. I need not go back to the controversy that ended in that settlement; but it has been adhered to; and whenever great changes have been made since—and very great changes have been made since 1861 in matters connected with the Stamp Duties, which are, at first sight, distinct from Custom and Excise Duties—the rule has been maintained. The whole of the Customs and Inland Revenue changes have been embraced in one Bill, and I cannot consent to depart from that rule. I said last night that the alteration in the Income Tax must take effect from this morning; but that the alterations embodied in the Stamp Resolutions would not take effect until after the Bill had passed through Parliament. That is a distinction made in previous years; it is a proper Constitutional distinction, and we are prepared to maintain it; but to deal with the financial proposals of the Government in two Bills would be absolutely impossible.