§ On consideration of the Finance Bill, as amended,
§ THE CHANCELLOR OF THE EXCHEQUERmoved—
Clause 12, page 5, line 26, after 'of' insert 'the rents and profits of.'
§ Question put.
§ Agreed to.
§ MR. HARDY (Kent, Ashford)I beg to move the Amendment standing in my name. In Committee the Chancellor of the Exchequer very generously gave us complete satisfaction so far as relieving the smaller payers of the land tax from the payments falling upon them, especially in cases where the tax was not paid previous to the alterations made in the Finance Act of 1894. But there were other Amendments raised in Committee which I feel are not fully dealt with in the clause as it stands. I venture to submit this Amendment because the Chancellor of the Exchequer has himself proposed a number of graduations in the income tax. relieving incomes up to £700, and he will admit that as the land tax is really an income tax there ought to be some relief given to persons paying beyond £160. I would impress this specially upon the House because by this means we will be able to give a certain relief to a class of land tax payers whose case has been before us on more than one occasion lately. The tithe rent charge suffers most severely in the payment of the land tax. No relief is given in this respect under the Bill as it stands, because no tithe income is now £160 or under. That is the payment given to a curate, and therefore we may take it that vicars and rectors have rather more than that. But if a higher limit than £160 were adopted some relief would be given to those who are most heavily taxed under this particular tax, I have only put down one graduation in the scale, because I am aware that if we followed the income tax graduations now existing from £700 down to £160 it would be a very elaborate process to calculate the land tax. Therefore I take the middle figure of £400, which used to be the limit for a certain exemption from 534 income tax, and I think by adopting it calculations would be rendered comparatively easy. I hope the Chancellor of the Exchequer, who has fully admitted the value of the graduated income tax, will consider the desirability of applying graduation to the land tax, and I venture to press the Amendment upon him, because it would enable us to give relief to a very heavily-weighted class. I move, Sir.
§
Question put—
Clause 12, page 5, line 32, after 'collected and,' insert—
If such owner produces to the said collector a certificate from the surveyor of taxes that such owner has been allowed in that year an abatement of income tax by reason of his income not exceeding four hundred pounds, one-half of the said amount of land tax shall not be collected; and any amount of land tax not collected by reason of this section.
§ * MR. J. G. TALBOT (Oxford University)I am very much obliged to my honourable Friend for putting this Amendment on the Paper. It is putting into words a suggestion I ventured to make to the House the other night, and it will be observed that the Amendment follows the lines on which I then urged, the case. No special advantage is sought for the clergy. If small payers of income tax are worthy of the favour shown them by the Chancellor of the Exchequer, on the same method of reasoning small payers of the land tax are equally worthy of an abatement. Whilst I say this, of course I do not deny that, in urging this Amendment, I am concerned for the interests of the clergy. There are a large number whose incomes do not exceed £400. I hope that the number of clergy whose incomes do not exceed £160 is very small, but I am afraid I cannot say that with regard to the £400 limit. I hope the Chancellor of the Exchequer will see the reasonableness of granting this indulgence.
§ COLONEL MILWARD (Warwick, Stratford-on-Avon)I also desire to support the Amendment of the honourable Member for Ashford. It has been acknowledged in this House that the land tax is very unpopular because it presses with peculiar hardship on some people and not on others, and its unpopularity has increased during the last year or two because the Land Tax Commissioners have been obliged to seek for other 535 sources of revenue. My honourable Friends have spoken for the clergy, but I may point out that this Amendment would also affect many owners of small cottage property, and, under the circumstances, I hope the Chancellor of the Exchequer will see his way to meet this reasonable demand. He has been good enough already to exempt incomes up to £160, and what we ask him now is to extend the exemption to £400.
§ MAJOR RASCH (Essex, S.E.)Mr. Speaker, I do not desire to trouble the House, but I wish to support the Amendment of my honourable Friend the Member for Ashford, and to say that we regret that the Chancellor of the Exchequer, in his so-called concession the other night, did not do more for us. We asked for bread, and he did not give us half a loaf. The Chancellor of the Exchequer, before making this concession, expressed his sympathy with the rural clergy with reference to their position, but he said it was not necessary to do very much for them, as they were going to have a fat year. The fat year the right honourable Gentleman alluded to was on account of the price of wheat, but the high price was due to the speculations of Mr. Leiter, and instead of being 55s. wheat will fall to 30s. within the next few months. I regret that the Chancellor of the Exchequer imagined that the rise in the price of wheat would mean sixpence in the pound, and that he would not, on that account, give us the small concession we asked for.
§ MR. BROADHURST (Leicester)I do appeal to the Chancellor of the Exchequer not to accept this Amendment. In my opinion it would be regarded as a breach of faith if he listened to the arguments now brought to bear on him from his own side. This is undoubtedly a case for the further endowment of the Church of England clergy. The gallant Colonel who has spoken says that it would relieve poor cottagers. I do not know what he refers to. I entirely agree with the exemption given by the Chancellor of the Exchequer the other night to certain classes of persons paying the land tax, but this Amendment has nothing to do with that. This is simply a belated attempt to relieve the clergy from their just dues. Most of the clergy, it is said, 536 who would be exempted by this Amendment have low incomes, but nothing is said about their freedom and relief from rent and other dues which ordinary residents pay. I sincerely trust the Chancellor of the Exchequer will not at this stage listen to this proposal; but in case he might in a weak moment be inclined to accept it—I hope he will not—I wish to inform him that, so far as I am concerned, much of the confidence I have hitherto reposed in him will be severely shaken. I have a right to make these observations, because I wish to retain my respect for the Chancellor of the Exchequer; and I think many Members on this side of the House will agree with me that it would be an unhappy incident if the Chancellor of the Exchequer should for a moment consent even to consider an Amendment of this nature at this stage of the Bill.
§ * THE CHANCELLOR OF THE EXCHEQUERsaid that he had endeavoured to ascertain, as far he could, what the effect of the Amendment might be. He thought that the effect would not be large. The effect of the proposal already inserted in the Bill would be very small, and he did not think that the addition of this Amendment would be financially of any great consequence to the revenue. It was, however, a little hard to ask him to add to what he had already given, but considering that it applied to all owners of land liable to land tax, whether clergy, yeomen, professional men, or tradesmen, who happened to come within the income tax limit of £400, he did not see in it any special exemption to the clergy. He confessed that he would not have proposed this Amendment himself, but if the House accepted it he should agree to it.
§ MR. BUXTON (Tower Hamlets, Poplar)said that the Chancellor of the Exchequer had not considered the matter sufficiently, but had left it in the hands of the House. He did not consider that was a position in which the House should be placed. He was bound to say that a matter like this, which dealt with the land tax and the income tax, should not be decided on the Report stage of the Finance Bill. If the matter were to be raised at all, it ought to have been raised in Committee on the Finance, Bill.
§ MR. GODDARD (Ipswich)said he did not regard the question as having anything to do with the clergy especially. He thought it was a very serious question, to be looked at simply and purely from the taxation, point of view. As he understood it, what was proposed was to relieve property of this tax and put it on the general taxation.
§ * THE CHANCELLOR OF THE EXCHEQUERthought the honourable Gentleman had mistaken the point. The proposal was that any owner who was liable for this special tax on a certain kind of property would have to present every year a certificate of the fact that his income was below a certain point, and would therefore be entitled to an abatement. So long as he presented that certificate he would be entitled to a remission.
§ MR. GODDARDsaid he quite understood that; but this money would have to be found somewhere. It was to come from the general revenue of the country. It might be a very simple thing; he was afraid to say whether it was large or small. What he said was that this was transferring all these charges upon land to the shoulders of the general taxpayers of the country. The general taxpayers included the working classes. This was taking the burden from the landowners and putting it on the working classes. It was a most mischievous system, and ought to be resisted. It would have been far more just to relieve the poor man. He felt obliged to express his strong opinion against the proposal, and if nobody else would, he would divide against it.
§ MR. LEWISsaid it was hardly a fair thing to spring upon the House at this hour an Amendment giving a, dole to a particular favoured class. Two years ago, if he remembered rightly, they gave the payers of land tax remissions amounting to £100,000 a year. Then, when the Finance Bill was before the House on the last occasion, they were told that the cost of remitting the land tax to persons whose incomes were less than £160 a year would amount to £125,000 a year. The Chancellor of the Exchequer had not told them how much more they were to be asked for at that hour of the morning. Was the right honourable Gentleman able to reply?
§ * THE CHANCELLOR OF THE EXCHEQUERIt might cost another £15,000.
§ MR. LEWISthought the House ought not to be called upon at this Report stage of the Finance Bill, when many Members had gone away, to decide a matter of this kind. Reference had been made over and over again to the impoverished condition of the clergy, and that was the reason why the Chancellor of the Exchequer made this revision. It was an extraordinary thing that the wealthiest Church should ask for this concession. He moved that the Debate be now adjourned.
§ * MR. SPEAKERsaid he could not put the Motion. The Finance Bill could be taken at any hour, and it was only 25 minutes past 12.
§ DR. CLARK (Caithness)regretted very much that the Speaker could not see his way to put the Motion. He did not think this was the proper time to make such an important change in the law, and he would oppose it. He opposed it on the ground that this would be for the third time on the part of the present Government an infringement of the Act of Union. [Laughter.] Unionist Members were very fond of laughing when questions affecting the Union were brought forward. They were revising the English portion of the tax at the cost of the Imperial taxpayers.
§ * THE CHANCELLOR OF THE EXCHEQUERThe honourable Gentleman is quite mistaken; it applies equally to England and Scotland.
§ DR. CLARKsaid he also objected to the proposal because they were lessening the burden upon real property. He had always been in favour of graduation in the case of earned incomes, but not in the case of unearned incomes. He had never been in favour of lessening the burden on land. They seemed to him to be going to whittle away bit by bit the present land tax. He admitted that the present land tax was very unfair. It heavily taxed land that was valuable 200 years ago, while it did not apply in the same degree to land that was of immense value at the present time.
§ The House divided—Ayes 124; Noes 32.—(Division List No. 141.)
527| AYES. | ||
| Acland-Hood, Capt. Sir A. F. | Collings, Rt. Hon. Jesse | Graham, Henry Robert |
| Ashmead-Bartlett, Sir Ellis | Colomb, Sir J. C. Ready | Gray, Ernest (West Ham) |
| Ashton, Thomas Gair | Colstop, C. E H. Athole | Gretton, John |
| Atkinson, Rt. Hon. John | Cook, Fred. Lucas (Lambeth) | Gull, Sir Cameron |
| Baillie, Jas. E. B. (Inverness) | Corbett, A. C. (Glasgow) | Hamilton, Rt. Hon. Lord G. |
| Balcarres, Lord | Courtney, Rt. Hon. L. H. | Hanbury, Rt. Hon. Robt. W. |
| Balfour,Rt.Hon.A.J. (Manc'r) | Cranborne, Viscount | Hardy, Laurence |
| Balfour, Rt.Hn. G. W. (Leeds) | Crilly, Daniel | Hare, Thomas Leigh |
| Banbury, Frederick George | Cripps, Charles Alfred | Harwood, George |
| Barry,RtHnAHSmith-(Hunts) | Cross, Alexander (Glasgow) | Hazell, Walter |
| Bartley, George C. T. | Cross, Herbert S. (Bolton) | Healy, Maurice (Cork) |
| Barton, Dunbar Plunket | Curzon, Viscount (Bucks) | Heath, James |
| Bathurst, Hon. Allen Beni. | Dalrymple, Sir Charles | Helder, Augustus |
| Beach.Rt. Hn. SirM. H. (Brist'l) | Denny, Colonel | Henderson, Alexander |
| Bemrose, Sir Henry Howe | Digby, J. K. D. Wingfield- | Hermon-Hodge, Robert T. |
| Bethell, Commander | Disraeli, Coningsby Ralph | Hill, Rt. Hn. Lord A. (Down) |
| Bhownaggree, Sir M. M. | Douglas, Rt. Hon. A. Akers- | Hoare, E. Brodie (Hampstead) |
| Bigwood, James | Egerton, Hon. A. de Tatton | Hoare, Samuel (Norwich) |
| Bill, Charles | Fardell, Sir T. George | Hobhouse, Henry |
| Birrell, Augustine | Fellowes, Hon. Ailwyn Edw. | Hornby, William Henry |
| Blundell, Colonel Henry | Field, Admiral (Eastbourne) | Houldsworth, Sir Wm. Henry |
| Bond, Edward | Finch, George H. | Howell, William Tudor |
| Boscawen, Arthur Griffith- | Finlay, Sir Robert Bannatyne | Hozier, Hon. Jas. H. Cecil |
| Bousfield, William Robert | Firbank, Joseph Thomas | Hutton, John (Yorks, N.R.) |
| Brodrick, Rt. Hon. St. John | Fisher, William Hayes | Jebb, Richard Claverhouse |
| Brown, Alexander H. | FitzGerald, Sir R. Penrose- | Jenkins, Sir John Jones |
| Bucknill, Thomas Townsend | FitzWygram, General Sir F. | Johnston, Wm. (Belfast) |
| Bullard. Sir Harry | Flower, Ernest | Johnstone, John H. (Sussex) |
| Burns, John | Folkestone, Viscount | Jolliffe, Hon. H. George |
| Butcher, John George | Forster, Henry William | Kemp, George |
| Carlile, William Walter | Forwood, Rt. Hon. Sir A. B. | Kennaway, Rt. Hn. Sir J. H. |
| Cavendish, R. F. (N. Lancs) | Garfit, William | Kenrick, William |
| Cavendish, V.C.W. (Derbysh.) | Gedge, Sydney | Kenyon, James |
| Cecil, Lord Hugh | Gibbs,Hon.A.G.H.(C.ofLond.) | |
| Chaloner, Capt, R. G. W. | Gilliat, John Saunders | Kimber, Henry |
| Chamberlain,Rt.Hn.J. (Birm.) | Godson, Augustus F. | King, Sir Henry Seymour |
| Chamberlain, J. A. (Worc'r) | Goldsworthy, Major-General | Kinloch, Sir J.G. Smyth |
| Chaplin. Rt. Hon. Henry | Gordon, Hon. John Edward | Kitson, Sir James |
| Charrington, Spencer | Gorst, Rt. Hon. Sir John E. | Knowles, Lees |
| Clarke, Sir Edw. (Plymouth) | Goschen,Rt,Hn.G.J.(S.Geo's.) | Knox, Edmund Francis Vesey |
| Cochrane. Hon. T. H. A. E. | Goschen, George J. (Sussex) | Lafone, Alfred |
| Coghill, Douglas Harry | Goulding, Edward Alfred | |
| Lawrence, Sir E. Durning | Morton, A. H. A. (Deptford) | Smith, Hon. W. F. D. (Strand) |
| Lawson, John Grant (Yorks) | Mount, William George | Stanley, Lord (Lancs) |
| Lees, Sir Elliott (Birkenhead) | Murray, Rt. Hn. A. G. (Bute) | Stanley, Edw. J. (Somerset) |
| Leigh-Bennett, Henry Currie | Newdigate, Francis Alexander | Stevenson, Francis S. |
| Llewelyn, Sir Dillwyn-(Sw'ns'a) | Nicol, Donald Ninian | Stewart, Sir M. J. M'Taggart |
| Lockwood, Lieut.-Col. A. R. | Northcote, Hon. Sir H. S. | Strauss, Arthur |
| Loder, Gerald Walter Erskine | Orr-Ewing, Charles Lindsay | Sutherland, Sir Thomas |
| Long, Col. C. W. (Evesham) | Penn, John | Talbot, Lord E. (Chichester) |
| Long, Rt. Hon. W. (Liverp'l) | Phillpotts, Captain Arthur | Talbot,RtHn.J.G.(Oxf'dUny.) |
| Lopes, Henry Yarde Buller | Pierpoint, Robert | Thornton, Percy M. |
| Lorne, Marquess of | Powell, Sir Francis Sharp | Tollemache, Henry James |
| Lowe, Francis William | Pretyman, Ernest George | Tomlinson, Wm. Ed. Murray |
| Lowles, John | Pryce-Jones, Edward | Tritton, Charles Ernest |
| Loyd, Archie Kirkman | Purvis, Robert | Warde, Lt.-Col. C. E. (Kent) |
| Lucas-Shadwell, William | Rasch, Major Frederic Carne | Warkworth, Lord |
| Lyttelton, Hon. Alfred | Renshaw, Charles Bine | Warr, Augustus Frederick |
| Macaleese, Daniel | Richards, Henry Charles | Webster, Sir R. E. (I. of W.) |
| Macartney, W. G. Ellison | Rickett, J. Compton | Welby, Lieut.-Col. A. C. E. |
| Maclure, Sir John William | Ridley, Rt. Hon. Sir M. W. | Wentworth, Bruce C. Vernon- |
| MacNeill, John Gordon Swift | Ritchie, Rt. Hon. C. T. | Whiteley. H. (Ashton-under-L.) |
| McCalmont, H. L. B. (Cambs) | Robertson, Herbt. (Hackney) | Whitmore, Charles Algernon |
| McKillop, James | Robson, William Snowdon | Williams, Colonel R. (Dorset) |
| Martin, Richard Biddulph | Round, James | Williams, J. Powell- (Birm.) |
| Mellor, Colonel (Lancashire) | Russell, Gen. F. S. (Cheltenham) | Willox, Sir John Archibald |
| Melville, Beresford Valentine | Russell, T. W. (Tyrone) | Wilson, J. W. (Worc'sh., N.) |
| Milward, Colonel Victor | Savory, Sir Joseph | Wodehouse, Edm. R. (Bath) |
| Monckton, Edward Philip | Seely, Charles Hilton | Woodhouse, Sir JT (Hudd'rsf'ld) |
| Monk, Charles James | Seton-Karr, Henry | Wortley, Rt. Hon. C. B. Stuart- |
| Moon, Edward Robert Pacy | Sharpe, William Edw. T. | Young, Comm. (Berks. E.) |
| More, Robert Jasper | Shaw-Stewart, M. H. (Renfr'W) | Younger, William |
| Morgan, Hn. F. (Monm'thsh.) | Sidebotham, J. W. (Cheshire) | TELLERS FOR THE AYES—Sir William Walrond and Mr. Anstruther. |
| Morrell, George Herbert | Simeon, Sir Barrington | |
| Morrison, Walter | Skewes-Cox, Thomas | |
| NOES. | ||
| Allan, Wm. (Gateshead) | Goddard, Daniel Ford | Philipps, John Wynford |
| Allen, Wm. (Newc.-under-L.) | Haldane, Richard Burdon | Pickersgill, Edward Hare |
| Austin, Sir John (Yorkshire) | Harcourt, Rt. Hon. Sir Wm. | Provand, Andrew Dryburgh |
| Billson, Alfred | Hayne, Rt. Hon. Chas. Seale- | Roberts, John Bryn (Eifion) |
| Bolton, Thomas Dolling | Hedderwick, Thos. Chas. H. | Roberts, John H. (Denbighs.) |
| Brigg, John | Hemphill, Rt. Hon. Chas H. | Robertson, Edm. (Dundee) |
| Broadhurst, Henry | Holburn, J. G. | Shaw, Thomas (Hawick B.) |
| Brunner, Sir John Tomlinson | Holden, Sir Angus | Shee, James John |
| Burt, Thomas | Horniman, Frederick John | Sinclair, Capt. J. (Forfarsh.) |
| Caldwell, James | Humphreys-Owen, Arthur C. | Souttar, Robinson |
| Cameron, Robert (Durham) | Jones, David B. (Swansea) | Spicer, Albert |
| Campbell-Bannerman, Sir H. | Jones, Wm. (Carnarvonshire) | Strachey, Edward |
| Channing, Francis Allston | Kearley, Hudson E. | Sullivan, Donal (Westmeath) |
| Clark, Dr.G.B. (Caithness-sh.) | Lambert, George | Thomas, A. (Carmarthen, E.) |
| Clough, Walter Owen | Lawson, Sir W. (Cumberland) | Thomas, A. (Glamorgan, E.) |
| Colville, John | Leng, Sir John | Thomas, D. A. (Merthyr) |
| Cooke, C. W. R. (Hereford) | Lewis, John Herbert | Wedderburn, Sir William |
| Crombie, John William | Lloyd-George, David | Whittaker, Thomas Palmer |
| Davies,M.Vaughan-(Cardigan) | Logan, John William | Wilson, H. J. (York, W.R.) |
| Doogan, P. C. | McArthur, Wm. (Cornwall) | Wilson, John (Govan) |
| Doughty, George | McLaren, Charles Benjamin | Wilson, J. H. (Middlesbro') |
| Dunn, Sir William | Maddison, Fred. | Woods, Samuel |
| Evans, S. T. (Glamorgan) | Morgan, J. L. (Carmarthen) | Yoxall, James Henry |
| Evershed, Sydney | Morley, Chas. (Breconshire) | TELLERS FOR THE NOES—Mr. Harry Foster and Mr. Samuel Smith. |
| Fenwick, Charles | Moss, Samuel | |
| Gibbons, J. Lloyd | Nussey, Thomas Willans |
| AYES. | ||
| Acland-Hood, Capt. Sir A. F. | Gordon, Hon. John Edward | Morgan, Hn. F. (Monm'thsh.) |
| Atkinson, Rt. Hon. John | Goschen,Rt. Hn. G. J. (S. Geo. 's) | Morrell, George Herbert |
| Bailey, James (Walworth) | Goschen, George J. (Sussex) | Morton, A. H. A. (Deptford) |
| Balcarres, Lord | Graham, Henry Robert | Murray, Rt. Hn. A. G. (Bute) |
| Balfour, Rt. Hon. A. J. (Manc'r) | Gray, Ernest (West Ham) | Newdigate, Francis Alexander |
| Balfour, Rt.Hn. G. W. (Leeds) | Gretton, John | Nicol, Donald Ninian |
| Banbury, Frederick George | Gull, Sir Cameron | Northcote, Hon. Sir H. S. |
| Barton, Dunbar Plunket | Hamilton, Rt. Hon. Lord G. | Orr-Ewing, Charles Lindsay |
| Bathurst, Hon. Allen Benj. | Hanbury, Rt. Hon. Robt. W. | Phillpotts, Capt. Arthur |
| Beach, Rt. Hn. Sir M. H.(Brist'l) | Hardy, Laurence | Pierpoint, Robert |
| Bemrose, Sir Henry Howe | Heath, James | Powell, Sir Francis Sharp |
| Bethell, Commander | Helder, Augustus | Pretyman, Ernest George |
| Boscawen, Arthur Griffith- | Henderson, Alexander | Pryce-Jones, Edward |
| Brodrick, Rt. Hon. St. John | Hill, Rt. Hn. Lord A. (Down) | Purvis, Robert |
| Bucknill, Thomas Townsend | Hobhouse, Henry | Rasch, Major Frederic Carne |
| Bullard, Sir Harry | Howell, William Tudor | Ridley, Rt. Hon. Sir M. W. |
| Carlile, William Walter | Hozier, Hon. J. H. C. | Ritchie, Rt. Hon. C. T. |
| Cavendish, R, F. (N. Lancs) | Johnston, William (Belfast) | Robertson, Herbt. (Hackney) |
| Cavendish, V. C. W. (Derbysh.) | Kemp, George | Round, James |
| Cecil, Lord Hugh | Kenrick, William | Russell, T. W. (Tyrone) |
| Chaloner, Capt. R. G. W. | Kenyon, James | Seely, Charles Hilton |
| Chamberlain,Rt.Hn.J. (Birm.) | Knowles, Lees | Sidebotham, J. W. (Cheshire) |
| Chamberlain, J. A. (Worc'r) | Lafone, Alfred | Stanley, Lord (Lancs) |
| Chaplin, Rt. Hon. Henry | Lawrence SirEDucning-(Corn.) | Stanley, E. J. (Somerset) |
| Charrington, Spencer | Lawson, John Grant (Yorks) | Talbot, Rt Hn. J. G. (Oxf'dUny.) |
| Cochrane, Hon. T. H. A. E. | Lees, Sir Elliott (Birkenhead) | Thornton, Percy M. |
| Coghill, Douglas Harry | Leigh-Bennett, Henry Currie | Tomlinson, Wm. E. Murray |
| Collings, Rt. Hon. Jesse | Lockwood, Lieut.-Col. A. R. | Warde, Lt.-Col. C. E. (Kent) |
| Corbett, A. C. (Glasgow) | Loder, Gerald Walter Erskine | Warkworth, Lord |
| Cranborne, Viscount | Long, Rt. Hon. W. (Liverp'l) | Warr Augustus Frederick |
| Curzon, Viscount (Bucks) | Lorne, Marquess of | Webster, Sir R. E. (I. of W.) |
| Dalrymple, Sir Charles | Lowles, John | Welby, Lieut.-Col. A. C. E. |
| Douglas, Rt. Hon. A. Akers- | Lyttelton, Hon. Alfred | Wentworth, Bruce C. Vernon- |
| Egerton, Hon. A. de Tatton | Macartney, W. G. Ellison | Williams, Colonel R. (Dorset) |
| Fellowes, Hon. Ailwyn Edw. | Maclure, Sir John William | Willox, Sir John Archibald |
| Finlay, Sir Robert Bannatyne | McCalmont, Mj.-Gn.(Ant'm, N) | Wodehouse, Edm. R. (Bath) |
| Firbank, Joseph Thomas | McKillon, James | Wyndham-Quin, Major W. H. |
| Fisher, William Hayes | Marks, Henry H. | Young, Comm. (Berks, E.) |
| FitzGerald, Sir R. Penrose- | Mellor, Colonel (Lancashire) | |
| Gedge, Sydney | Melville, Beresford Valentine | TELLERS FOR THE AYES—Sir William Walrond and Mr. Anstruther. |
| Gibbons, J. Lloyd | Milward, Colonel Victor | |
| Godson, Augustus Frederick | Monckton, Edward Philip | |
| Goldsworthy, Major-General | More, Robert Jasper |
| NOES. | ||
| Billson, Alfred | Hayne, Rt. Hon. Chas. Seale- | Roberts, John Bryn (Eifion) |
| Brigg, John | Hazell, Walter | Shee, James John |
| Brunner, Sir John Tomlinson | Horniman, Frederick John | Sullivan, Donal (Westmeath) |
| Buxton, Sydney Charles | Kearley, Hudson E. | Tanner, Charles Kearns |
| Caldwell, James | Knox, Edmund Francis Vesey | Wedderburn, Sir William |
| Causton, Richard Knight | Lambert, George | Whittaker, Thomas Palmer |
| Channing, Francis Allston | Lawson, Sir W. (Cumberland) | Wilson, John (Govan) |
| Clark, Dr.G.B. (Caithness-sh.) | Lewis, John Herbert | Woodhouse,SirJT(Hudd'rsf'ld) |
| Clough, Walter Owen | Macaleese, Daniel | |
| Doogan, P. C. | Morton, E. J. C. (Devonport) | TELLERS FOR THE NOES—Mr. Broadhurst and Mr. Goddard. |
| Evershed, Sydney | Moss, Samuel | |
| Grey, Sir Edw. (Berwick) | Pickersgill, Edw. Hare |
§ The Report stage having been disposed of,
§ The order for the Third Reading of the Bill was fixed for Monday.