§ Motion made and Question proposed, "That this House will to-morrow resolve itself into a Committee to consider of authorising the non-payment of draw-back on certain kinds of tobacco, and the abolition of certain limitations and exemptions under the Stamp Act, 1891, the Income Tax Act, 1842, and the Revenue Act, 1889, and the Tithe Rent Charge (Rates) Act, 1899, in pursuance of any Act of the present Session to amend the law relating to Customs and Inland Revenue, and for other purposes connected with finance."—(King's recommendation to be signified).—[Mr. Joseph Pease.]
§ Mr. AUSTEN CHAMBERLAINI do not know whether it is technically necessary to object, but I want to ascertain what this Resolution is. I understand that this is not the Resolution which the Government have already given notice of, but another going very much beyond what has before been proposed. Therefore, we are entitled, before we assent to a Committee, to consider that Resolution, to know why it is required and what it is all about. It is very difficult to follow proposals of this kind when read from the Chair, and when half-a-dozen references are made to various Acts of Parliament, it is quite impossible to consult them at the moment. The only reference to taxes which I clearly caught was one in regard to the Income Tax, as to which we have no explanation at all, and there was another in regard to the draw-back on tobacco. If I rightly heard the Resolution, it was not intended to grant a draw-back in respect of the new duty, which would very naturally be the result of the increased 254 duty that is proposed, but to withdraw a draw-back already in existence. We have had no kind of suggestion from the Government that any such proceeding was in contemplation, and this is obviously a matter of complicated detail concerning the working of which we ought to have the fullest notice.
§ Mr. SPEAKERThe Resolution I have read out is to allow the House to consider the matter to-morrow. When it comes before the House to-morrow the right hon. Gentleman can raise all the points upon which he wishes to obtain information. This Resolution is to enable the House to consider the matter to-morrow, and, therefore, it is contrary to the Resolution to consider it to-day.
§ Mr. AUSTEN CHAMBERLAINUnder those circumstances, may I put a question to the Government in regard to this new business of which this is the first notice we have received? Will this Resolution come first?
§ Mr. JOSEPH PEASEThis is only a formal stage in regard to Order No. 7 on the Paper to-day, setting up the Committee to enable the House to have some future opportunity—not necessarily tomorrow, because that is only the formal way of putting it—of taking the Committee stage of the Finance Resolution dealing with the Customs and Inland Revenue Bill which passed Hs second reading last Friday.
§ Mr. AUSTEN CHAMBERLAINWill the hon. Gentleman give us due notice when he proposes to take that stage?
§ Mr. JOSEPH PEASECertainly.
§ Mr. AUSTEN CHAMBERLAINUnder those circumstances I shall not divide.
§ Question put, and agreed to.