§ MR. HERBERT SAMUEL (Yorkshire, Cleveland)
To ask Mr. Chancellor of the Exchequer if he will give the particulars of the calculation which have led him to the conclusion that of the estimated Tax Revenue for 1905–6 direct 435 taxation will contribute 50.2 per cent. and indirect taxation 49.8 per cent.
(Answered by Mr. Austen Chamberlain.) The calculation is based on the assumption that indirect taxes are all taxes levied in respect of consumable articles, with the exception of the export duty on coal, whether paid into the Exchequer or Local Taxation Accounts, and that direct taxes are represented by all other taxes.