§ MR. G. BARTLEY (Islington, N.)
I think it would be better to have a fixed amount, because people would then have less temptation in making their returns to understate their incomes. It seems to me that the old system of having only one or two exemptions is better than this proposal, and I think it would be better to have one definite sum for all these various classes. I do not wish to move an Amendment, but they seem very complicating.
§ MR. J. LEWIS (Flint Burghs)
I am somewhat disappointed that the Chancellor of the Exchequer has not gone further and raised the graduation to incomes of £1,000. I think that if any additional amount is to be raised, it should be raised from the persons who enjoy incomes larger than £1,000. I am perfectly well aware that that can be done only by exemption, and it is impossible to impose a graduated tax upon incomes as upon estates, and it is only by exemptions that it can be worked at all. However, the right honourable Gentleman has gone a part of the way that I desire, and I hope that in future years he will be able to still further extend it.
That clause 7 stand part of the Bill.
§ Agreed to without a Division.
§ Clauses 8 and 9 agreed to without discussion.