§ MR. FIELDTo ask Mr. Chancellor of the Exchequer whether he will consider the advisability of imposing a stamp tax on all future option and warrant contracts concerning foodstuffs, cotton, metals, commodities, or shares which are non-existent; and whether he has any official information which will show whether the imposition of such a tax would provide revenue sufficient to enable him to remove the proposed increase of taxation on tea.
(Answered by Mr. Austen Chamberlain.) After carefully considering this Question, I have come to the conclusion that it would be impossible to distinguish in a tax between those contracts which the hon.
| Common Fund. | In respect of sales of glebe and other trust accounts. | Total. | |||||||
| £ | s. | d. | £ | s. | d. | £ | s. | d. | |
| Year ending 31st October 1894. | 7,887 | 11 | 1 | 4,640 | 18 | 4 | 12,528 | 9 | 5 |
| Year ending 31st October 1895. | 7,424 | 4 | 9 | 3,371 | 4 | 0 | 10,795 | 8 | 9 |
| Year ending 31st October 1896. | 9,853 | 2 | 2 | 2,573 | 18 | 2 | 12,427 | 0 | 1 |
| Year ending 31st October 1897. | 7,097 | 11 | 11 | 3,068 | 14 | 10 | 10,166 | 6 | 9 |
| Year ending 31st October 1898. | 6,543 | 12 | 5 | 2,592 | 7 | 2 | 9,135 | 19 | 7 |
| Year ending 31st October 1899. | 7,352 | 5 | 2 | 2,437 | 3 | 7 | 9,789 | 8 | 9 |
| Year ending 31st October 1900. | 6,576 | 7 | 1 | 2,675 | 13 | 4 | 9,252 | 0 | 5 |
| Year ending 31st October 1901. | 7,158 | 19 | 5 | 2,660 | 0 | 1 | 9,818 | 19 | 6 |
| Year ending 31st October 1902. | 10,136 | 10 | 0 | 2,030 | 4 | 4 | 12,166 | 14 | 4 |
| Year ending 31st October 1903. | 8,540 | 10 | 1 | 3,037 | 14 | 6 | 11,594 | 12 | 5 |
| 16 | 7 | 10 |