§ MR. BRIDGEMANTo ask Mr. Chancellor of the Exchequer if he is aware that the uniform duty of 10s. on an award stamp imposed by Section 9 of the Inland Revenue Act of 1906 presses very hardly on small holders; and if he will 472 be able to alleviate this hardship in the Finance Bill of this year.
(Answered by Mr. Lloyd-George.) The fixed duty was introduced in 1906 to obviate the hardships and anomalies created by the ad valorem scale previously in force. The change was made with general approval, and I do not think any further modification is called for.