§ The Stamp Duties chargeable under the heading "Lease or Tack" in the First Schedule to the principal Act, shall be double the duties which would have been chargeable immediately before the passing of this Act under that heading, but this Section shall not apply in the case of leases or tacks on which a fixed duty of a penny is chargeable under that heading.
§ Question proposed, "That the Clause stand part of the Bill."
§ Sir W. BULLThere is one point I wish to clear up. We are not certain whether, instead of doubling, it is not trebling the duty. Under Clause 52 the Stamp Duty on conveyances on sale is doubled; and Clause 55 doubles the Stamp Duty on leases. It is just possible the Clause we are now dealing with might be interpreted to mean that the stamp on the premium paid for the lease would be doubled twice over—once under Clause 52 and again under Clause 55. I want an assurance that that is not the case.
§ Sir SAMUEL EVANSThe Question put is whether a premium paid for a lease or
§ tack would be consideration on a conveyance. Clearly it would not, and there is no overlapping at all.
§ Mr. PRETYMANMy hon. Friend's point was that it is not quite clear that what this Section does is to charge double the duty, and then double the new duty.
§ Mr. HOBHOUSEThe saving words are "which would be chargeable immediately before the passing of this Act." That is not the duties doubled by the Act, but the duties which were chargeable before the passing of the Act.
§ Sir E. CARSONThe real point was whether you were doubling or quadrupling the duty. I am inclined to agree with the construction of the Clause that you are only doubling the duty. I think we ought to be somewhat grateful to the Government that they are only doubling the tax and not quadrupling it.
§ Question put, "That the Clause stand part of the Bill."
§ The Committee divided: Ayes, 187; Noes, 48.
501| Division No. 708.] | AYES. | [9.13 p.m. |
| Acland, Francis Dyke | Baker, Sir John (Portsmouth) | Barlow, Sir John E. (Somerset) |
| Allen, A. Acland (Christchurch) | Baker, Joseph A. (Finsbury, E.) | Barnard, E. B. |
| Allen, Charles P. (Stroud) | Balfour, Robert (Lanark) | Barnes, G. N. |
| Ashton, Thomas Gair | Baring, Godfrey (Isle of Wight) | Barran, Sir John Nicholson |
| Atherley-Jones, L. | Barker, Sir John | Barry, Redmond J. (Tyrone, N.) |
| Bell, Richard | Harwood, George | Priestley, Sir W. E. B. (Bradford, E.) |
| Benn, Sir J. Williams (Devonport) | Haworth, Arthur A. | Raphael, Herbert H. |
| Benn, W. (Tower Hamlets, St. Geo.) | Hedges, A. Paget | Rea, Rt. Hon. Russell (Gloucester) |
| Berridge, T. H. D. | Helme, Norval Watson | Rees, J. D. |
| Bethell, Sir J. H. (Essex, Romford) | Henderson, Arthur (Durham) | Richards, T. F. (Wolverhampton, W.) |
| Bethell, T. R. (Essex, Maldon) | Henderson, J. McD. (Aberdeen, W.) | Ridsdale, E. A. |
| Black, Arthur W. | Henry, Charles S. | Roberts, Charles H. (Lincoln) |
| Boulton, A. C. F. | Herbert, Col. Sir Ivor (Mon. S.) | Roberts, G. H. (Norwich) |
| Bowerman, C. W. | Higham, John Sharp | Robinson, S. |
| Bramsdon, Sir T. A. | Hobhouse, Rt. Hon. Charles E. H. | Robson, Sir William Snowdon |
| Branch, James | Holland, Sir William Henry | Koch, Walter F. (Pembroke) |
| Brigg, John | Hooper, A. G. | Roe, Sir Thomas |
| Brunner, J. F. L. (Lancs., Leigh) | Hope, W. H. B. (Somerset, N.) | Rogers, F. E. Newman |
| Burns, Rt. Hon. John | Horniman, Emslie John | Rose, Sir Charles Day |
| Causton, Rt. Hon. Richard Knight | Howard, Hon. Geoffrey | Samuel, Rt. Hon. H. L. (Cleveland) |
| Cawley, Sir Frederick | Jardine, Sir J. | Samuel, S. M. (Whitechapel) |
| Channing, Sir Francis Allston | Jenkins, J. | Schwann, Sir C. E. (Manchester) |
| Cherry, Rt. Hon. R. R. | Johnson, W. (Nuneaton) | Seddon, J. |
| Cleland, J. W. | Jones, Sir D. Brynmor (Swansea) | Shaw, Sir Charles E. (Stafford) |
| Clough, William | Jones, Leif (Appleby) | Shipman, Dr. John G. |
| Cobbold, Felix Thornley | Kekewich, Sir George | Snowden, P. |
| Collins, Sir Wm. J. (St. Pancras, W.) | King, Alfred John (Knutsford) | Soares, Ernest J. |
| Corbett, C. H. (Sussex, E. Grinstead) | Laidlaw, Robert | Stanley, Hon. A. Lyulph (Cheshire) |
| Cornwall, Sir Edwin A. | Lamb, Edmund G. (Leominster) | Steadman, W. C. |
| Cory, Sir Clifford John | Lamb, Ernest H. (Rochester) | Stewart-Smith, D. (Kendal) |
| Cotton, Sir H. J. S. | Layland-Barratt, Sir Francis | Straus, B. S. (Mile End) |
| Crosfield, A. H. | Lehmann, R. C. | Summerbell, T. |
| Crossley, William J. | Lever, A. Levy (Essex, Harwich) | Taylor, John W. (Durham) |
| Dalziel, Sir James Henry | Levy, Sir Maurice | Thomas, Sir A. (Glamorgan, E.) |
| Davies, David (Montgomery, Co.) | Lloyd-George, Rt. Hon. David | Thomasson, Franklin |
| Davies, Ellis William (Eifion) | Lupton, Arnold | Thorne, G. R. (Wolverhampton) |
| Davies, Timothy (Fulham) | Macdonald, J. M. (Falkirk Burghs) | Thorne, William (West Ham) |
| Davies, Sir W. Howell (Bristol, S.) | Maclean, Donald | Tomkinson, James |
| Dickinson, W. H. (St. Pancras, N.) | Macpherson, J. T. | Toulmin, George |
| Duckworth, Sir James | MacVeigh, Charles (Donegal, E.) | Wadsworth, J. |
| Duncan, C. (Barrow-in-Furness) | M'Callum, John M. | Walker, H. de R. (Leicester) |
| Duncan, J. Hastings (York, Otley) | McKenna, Rt. Hon. Reginald | Walsh, Stephen |
| Dunn, A. Edward (Camborne) | M'Laren, H. D. (Stafford, W.) | Walters, John Tudor |
| Dunne, Major E. Martin (Walsall) | Mallet, Charles E. | Wardle, George J. |
| Edwards, Sir Francis (Radnor) | Markham, Arthur Basil | Waring, Walter |
| Essex, R. W. | Marnham, F. J. | Warner, Thomas Courtenay T. |
| Evans, Sir S. T. | Massie, J. | Wason, Rt. Hon. E. (Clackmannan) |
| Everett, R. Lacey | Menzies, Sir Walter | Wason, John Cathcart (Orkney) |
| Falconer, J. | Middlebrook, William | White, J. Dundas (Dumbartonshire) |
| Findlay, Alexander | Molteno, Percy Alport | White, Sir Luke (York, E. R.) |
| Fuller, John Michael F. | Montgomery, H. G. | Whittaker, Rt. Hon. Sir Thomas P. |
| Fullerton, Hugh | Murray, Capt. Hon. A. C. (Kincard.) | Wilkie, Alexander |
| Gibb, James (Harrow) | Myer, Horatio | Williams, J. (Glamorgan) |
| Gibson, J. P. | Newnes, F. (Notts, Bassetlaw) | Williams, W. Llewelyn (Carmarthen) |
| Gill, A. H. | Norman, Sir Henry | Williamson, Sir A. |
| Gladstone, Rt. Hon. Herbert John | Nuttall, Harry | Wilson, Hon. G. G. (Hull, W.) |
| Glendinning, R. G. | O'Donnell, C. J. (Walworth) | Wilson, Henry J. (York, W. R.) |
| Glover, Thomas | Parker, James (Halifax) | Wilson, W. T. (Westhoughton) |
| Gooch, George Peabody (Bath) | Partington, Oswald | Yoxall, Sir James Henry |
| Gulland, John W. | Phillips, Col. Ivor (Southampton) | |
| Harcourt, Rt. Hon. L. (Rossendale) | Pirie, Duncan V. | |
| Harmsworth, Cecil B. (Worcester) | Pointer, J. | TELLERS FOR THE AYES.—Mr. Joseph Pease and Captain Norton. |
| Harmsworth, R. L. (Caithness-shire) | Pollard, Dr. G. H. | |
| Hart-Davies, T. | Priestley, Arthur (Grantham) | |
| NOES. | ||
| Acland-Hood, Rt. Hon. Sir Alex. F. | Faber, George Denison (York) | Peel, Hon. W. R. W. |
| Balcarres, Lord | Fell, Arthur | Pretyman, E. G. |
| Baldwin, Stanley | Fletcher, J. S. | Radford, G. H. |
| Banbury, Sir Frederick George | Gardner, Ernest | Randles, Sir John Scurrah |
| Baring, Capt. Hon. G. (Winchester) | Hamilton, Marquess of | Ratcliff, Major R. F. |
| Bridgeman, W. Clive | Hardy, Laurence (Kent, Ashford) | Rawlinson, John Frederick Peel |
| Brotherton, Edward Allen | Hope, James Fitzalan (Sheffield) | Remnant, James Farquharson |
| Bull, Sir William James | Kennaway, Rt. Hon. Sir John H. | Roberts, S. (Sheffield, Ecclesall) |
| Burdett-Coutts, W. | Keswick, William | Rutherford, Watson (Liverpool) |
| Carlile, E. Hildred | Kimber, Sir Henry | Tuke, Sir John Batty |
| Carson, Rt. Hon. Sir Edward H. | Lambton, Hon. Frederick William | Walker, Col. W. H. (Lancashire) |
| Clyde, J. Avon | Lockwood, Rt. Hon. Lt.-Col. A. R. | Warde, Col. C. E. (Kent, Mid) |
| Corbett, T. L. (Down, North) | MacCaw, William J. MacGeagh | Williams, Col. R. (Dorset, W.) |
| Courthope, G. Loyd | Mason, James F. (Windsor) | Younger, George |
| Cowan, W. H. | Mildmay, Francis Bingham | |
| Craik, Sir Henry | Oddy, John James | TELLERS FOR THE NOES.—Viscount |
| Douglas, Rt. Hon. A. Akers- | Parker, Sir Gilbert (Gravesend) | Castlereagh and Mr. J. W. Hills. |
§ Committee report Progress; Committee to sit again to-morrow (Thursday).