HC Deb 02 August 1882 vol 273 cc559-60

Bill, as amended, considered.

Clause 5 (Grant of duty on imitations of coffee and on coffee mixtures).


said, that after considering the representation made by the hon. Member for Swansea (Mr. Dillwyn) the Government had come to the conclusion to amend the Bill so as to provide for the sale of packets of coffee mixture of ¼ lb. instead of limiting the sale to packets of ½ lb. and multiples of that quantity. He would, therefore, move that this alteration should be made, and a corresponding alteration of the duty.

On the Motion of Mr. COURTNEY, the following Amendments made:—In page 2, line 13, leave out "half," and insert "quarter;" and inline 20, leave out "penny," and insert "halfpenny."

Clause, as amended, agreed to.

Clause 11 (Grant of duties of income tax).


moved to amend the clause by substituting 1¼. for 2⅜d. in order to remove a disadvantage which Scotland and Ireland laboured under as compared with England in regard to the levying of that tax.

Amendment proposed, In page 5, line 6, to leave out the words "three-eighths of a penny," in order to insert the words "one farthing."—(Mr. Warton,) —instead thereof.

Question proposed, "That the words 'three-eighths of a penny' stand part of the Bill."


said, that although, in the case of Scotland and Ireland, the allocation of the tax proceeded on a somewhat different method from that adopted in England, the two former countries suffered no practical injustice in the matter.


supported the Amendment of the hon. and learned Member for Bridport (Mr. Warton) as assessing the Income Tax more fairly towards Ireland and Scotland than the Bill would do as it now stood.


said, the Scotch and Irish Income Tax farmers now paid less than the English; and if the question was raised at all, it might well be asked whether they should not be put on the same footing as their English brethren?


said, that, in his opinion, unless some explanation were given from the Treasury Bench why the Irish farmers should be placed at a disadvantage, a division should be taken on the Amendment.

Question put.

The House divided:—Ayes 115; Noes 22: Majority 93.—(Div. List, No. 310.)

Clause agreed to.

Bill to be read the third time To-morrow.