HC Deb 09 March 1911 vol 22 cc1571-621

Where the consideration, or any part of the consideration, for any lease or tack consists of any money, stock, or security (other than rent) the amount or value of which does not exceed five hundred pounds, and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value or the aggregate amount or value of the consideration other than rent exceeds five hundred pounds, Section 75 of the principal Act shall not apply to the duty chargeable in respect of the consideration, or part thereof, which so consists of any money, stock, or security other than rent, but duty shall be charged in respect thereof as if that Act had not passed:

Provided that this Section shall not apply in any case where part of the consideration for any lease or tack consists of rent, and that rent exceeds the sum of fifteen pounds a year.

Viscount HELMSLEY

I desire to move an Amendment which will, I think, remove a redundancy that appears to exist in the first line of the Clause. The Committee will see the words of the Clause are: "Where the consideration, or any part of the consideration, for any lease or tack, etc." I do not know what the object is of putting in the words "the consideration or any part of the consideration." Surely if any part of the consideration is to enable this exemption to take place, the whole consideration must also enable the exemption to take place. It is an a fortiori argument that if any partial consideration enables the exemption to take place, so must the whole. The words appear to me to be a redundancy. I beg to move to leave out the words "the consideration, or."

Mr. HOBHOUSE

It is quite clear these words must stand part of the Clause. Otherwise it might mean any part of the consideration, and not the whole consideration.

Mr. AUSTEN CHAMBERLAIN

Surely my Noble Friend is right in saying that these words are redundant. If the consideration does not exceed £500, part of the consideration cannot exceed £500. That is clear. If the whole does not exceed £500, part of it will not exceed £500. The word you should have in is "consideration," and the words you should leave out are "any part of the consideration." I do not know whether there is any necessity for having the two sets of words, but on the face of it either one or the other should go out.

Mr. HOBHOUSE

May I point out that this matter deals not only with the premium but with rent as well?

Mr. AUSTEN CHAMBERLAIN

I am much obliged to the right hon. Gentleman for his interruption, but what has that got to do with it? He says the Clause deals with rent. We shall come to rent later. The part we are dealing with refers to a consideration other than rent. Therefore we are not now dealing with rent. We are dealing with the consideration, and the whole of the consideration other than rent is not to exceed £500. If the whole consideration other than rent is referred to, is it not the part other than rent which cannot exceed £500? I think the Financial Secretary to the Treasury has not seen my point.

Earl WINTERTON

Apparently the Treasury is so muddled that for the first time in history we are asked to believe that the part exceeds the whole. Why the right hon. Gentleman got up and said this referred to rent I really do not know. It arises perhaps from the fatal habit of considering these questions at half-past one o'clock in the morning. Apparently he considers that where rent is concerned the part may be greater than the whole. That, no doubt, is quite in accord with the views of some of his colleagues on the subject. These words are entirely redundant, and the word "consideration" alone should stand. I have not the least hope that the right hon. Gentleman will agree to the elision. The whole object of the Government has been to muddle and confuse the public as much as possible so that they could screw them up to their necks in taxation.

Colonel GRIFFITH-BOSCAWEN

I think it is perfectly clear that if we use the word "consideration" we may ask why do you want the words "or any part thereof"? The Noble Lord has pointed out that the part is not greater than the whole. I think the Noble Lord who moved the Amendment rendered a very good service in bringing this point forward, but he did not make it quite clear. I think it would be better to use the word "consideration" and leave out the words "or any part" of the consideration. Therefore, in order to facilitate business—I am sure hon. Members opposite are most anxious to do that, though it is very difficult to consider these complex problems at half-past one o'clock in the morning—yet it would facilitate business, as far as that is possible under present conditions, and I ask whether it would not be for the general convenience if the Noble Lord would withdraw his Amendment and allow me to move to leave out the words "or any part."

Dr. HILLIER

We are going from one obscurity to another. We began early in the evening, after a long debate, by correcting a printer's error and previous to this discussion we had a motion to report Progress but before that we had time after time to try to convince the Government that one of the Sections of the Clause required further consideration, and finally they assented to that. We are now up against a further obscurity in the words "or any part of the consideration." I entirely agree with the hon. Member who has just spoken, that if we are to have not merely printer's errors corrected but plain English inserted in the Clauses of this Bill we should facilitate that purpose by leaving out the words "or any part of the consideration." On these grounds I support the Amendment.

Mr. BUTCHER

It is hard to say at his hour of the morning exactly what is the right Amendment to make. I quite agree it would be better to try to make sense of it and instead of leaving out the word "consideration" leave out the words "or any part of the consideration," because, if the Financial Secretary to the Treasury would give me his attention for a moment, it is quite obvious that if the consideration is less than £500, part of it would be less than that. I believe that ought to be quite clear.

The CHAIRMAN

The hon. Member must address himself to the Amendment which is before the Committee, and not to a proposed alternative.

Mr. BUTCHER

I do not know whether or not it is the general desire that we should try to make sense of this, but if it is I was trying to point out to the right hon. Gentleman that the meaning of the Clause as it stands is really obscure. It is quite obvious that you must make some alteration. The hon. Members from Ireland who are interrupting I know dislike this Budget, and would like it to be as nonsensical as they can make it; but we are here to try to make sense of it. I do not think that is an easy task. It is due to some hysterical draftsmanship or something of that kind. What was the meaning of the explanation given from the Treasury Bench? It was that only rent was referred to. But if the right hon. Gentleman will look at the words of the Clause he will see that rent is specially left out. The "further consideration other than rent does not exceed £500." I understood him to have said that part of the consideration might have been rent. It is quite evident that is not so. It is clear we ought to amend the Clause, but the difficulty is to decide upon the exact way to do so.

Mr. WATSON RUTHERFORD

What is really intended by the words of the Clause has, I think, excited the attention of Members on this side of the House and also of the Front Bench opposite. Suppose there were four or more men joined on a lease and each received £499 19s. 11d. It is quite clear that each of them would have a part of the consideration and it seems to me that if we leave the Clause alone it would have the effect of exempting them from Stamp Duty because the consideration of each would be less than £500. If that is not the intention, which I very much doubt, it is the effect of the Clause as it stands. If ten people each received £499 19s. 11d. there would be no duty to pay with regard to that part of a consideration. Will some of the Gentlemen who are in charge of the Bill tell us what they do mean? In that case we might withdraw the Amendment because the Clause as it stands would be a highly prejudicial proceeding to the Treasury.

Mr. AUSTEN CHAMBERLAIN

I am afraid I must press for an answer from one of the Law Officers on the point put by my hon. Friend behind me. Those who followed the Budget discussions of 1909 know that he has had a very wide experience and has a penetrating judgment which he brought to bear upon this proposition, and the construction of the words of the Clauses. If he is right the Government is making a most important concession which we on this side would be very reluctant to stop. I was a little surprised to hear sounds of approval from the other side when my hon. Friend suggested that might be the effect of the Bill. One hon. Member opposite said, "So much the better." Why is he so anxious now that people should escape the taxes which he was so anxious to impose upon them a year ago? Perhaps he has paid a visit to his constituents in the meantime, and has come back with some difficulties in his mind, and finds that those taxes are not quite so popular as he thought they were when he first voted for them. That is possible, but in any case we are grateful to him for the assistance he will doubtless render in his efforts to alleviate their effect upon the taxpayer. I want an answer from someone in authority on what seems to me a legal point, and I must press the Law Officers to say whether or not the hon. Member behind me is right or not in his construction of the words.

Viscount HELMSLEY

I am not quite persuaded that the arguments of my hon. Friends justify me in withdrawing this Amendment, for I am not persuaded that the plan they suggest would be the wiser course. It does not seem to me that if you leave out only "any part of the consideration," you will be restricting the exemption which would otherwise be secured. That is not my object. I want the exemption to be as wide as possible, and I think it would be wide if the words I propose were left out than if the words proposed by my hon. Friends were left out. On this matter I should value the opinion of the learned Attorney-General. If you leave in the words "consideration, or" and take out "any part of the consideration," it might be interpreted that the whole consideration must be money, stock or securities consisting of £500, and therefore that although a part of the consideration might be money, stock or securities of this kind, yet it would not be subject to this exemption, because it might be interpreted that only when the whole consideration consisted of money, stock or security did exemption become due. On the other hand, if you leave out the words that I propose to leave in, "any part of the consideration," then it necessarily is the case that the whole consideration, being money, stock or security not exceeding £500, must also give the exemption. I am sorry to differ from my hon. Friends above the Gangway, who suggested that I should withdraw the Amendment, but I really think mine is the better one of the two. With all respect I hope I have convinced them I am right on that point, subject to what I hear from the Attorney-General.

Sir RUFUS ISAACS

Really one or two sentences will, I think, put the matter quite clearly to the Committee, and I feel sure that the Committee will not desire that further time should be taken up with this Amendment. Everybody does not carry the words of various Acts of Parliament in their minds. In point of fact these words are taken verbatim out of the Stamp-Act of 1891, passed by a Government not of our party. It is very necessary that you should use the same words as far as you can to deal with the same subject in various Stamp Acts. The words are in the Schedule: "Where the consideration or any part of the consideration, "and it ends" consists of any money, stock, or security." Those are exactly the same words. There you are dealing with exactly the same kind of thing that we are dealing with here. The words are the same and must be the same. I will answer the question put to me by saying that I do not agree with the construction put on the words by the hon. Member (Mr. Watson Rutherford).

Mr. PRETYMAN

May I ask the learned Attorney-General whether the words that he has read out, which are identical with the words here, may not have a very different effect if the following words are different? The words which follow here, "the value of which does not exceed £500," apply not only to the consideration or any part of the consideration. Therefore, apparently, you might have a consideration of a million, but some part of it might be less than £500. That is what these words would mean here. It seems very dangerous to take words out of an Act which might be followed by quite different words, and apply them to a new Act. It seems to me quite clear—"where the consideration or any part of the consideration," "the amount or value of which does not exceed £500." Surely that is in plain English, where any part of the consideration does not exceed £500 the exemption follows. You might divide a consideration into as many parts as you like. The words here appear to me to be absolutely meaningless. Really, I think that either the one Amendment or the other should be adopted. It would then be clear what was meant.

Viscount CASTLEREAGH

I feel that the Amendment which my Noble Friend has moved is of far larger scope than the one proposed by the hon. Member above the Gangway. For those reasons I sincerely hope the Noble Lord will not withdraw it.

Mr. AUSTEN CHAMBERLAIN

I am much obliged to the Attorney-General for the courtesy with which he replied. But, really, I think the matter is not quite as simple as it appeared to him. He looks at the Act from which he quotes. That is a taxing Act. He looks at this section; it is a section in relief of the taxpayer. That in itself has a material effect on the bearing of the words.

In the Stamp Act from which he quoted the words that "where the consideration or any part of the consideration consists of money, stock, or security," If there there shall be so much charged; but I in the words now under consideration, "where the consideration or any part of the consideration" is under a certain amount, there there shall be relief. I There is not at all the same effect in using the same words. In the one case it is the object of the Statute to impose a stamp where the consideration or any part of the consideration consisted of any money, stock, or security. That is intended to cover every sort of case. Yes, but it is admittedly not intended to cover every sort of case where you repeat the words here. I am not at all certain that I do not rather differ from my Noble Friend on this subject. I think he is coming to the assistance of the Government to stop a I gap in their Bill. I am rather inclined to associate myself with the hon. Gentleman who was delighted to find the hole so large. On the whole, therefore, I am inclined to say that the Government had better have the words they want, and that they will not get the money they expect.

Question put, "That the words proposed I to be left out stand part of the Clause."

The Committee divided: Ayes, 227; Noes, 156.

Division No. 50.] AYES. [1.40 a.m.
Abraham, William (Dublin Harbour) Clynes, J. R. Flavin, Michael Joseph
Acland, Francis Dyke Collins, Godfrey P. (Greenock) Furness, Stephen
Adamson, William Collins, Stephen (Lambeth) Gelder, Sir W. A.
Addison, Dr. Christopher Condon, Thomas Joseph Gill, A. H.
Agar-Robartes, Hon. T. C. R. Corbett, A. Cameron Glanville, H. J.
Allen, A. A. (Dumbartonshire) Cornwall, Sir Edwin A. Goddard, Sir Daniel Ford
Armitage, R. Craig, Herbert J. (Tynemoutn) Goldstone, Frank
Ashton, Thomas Gair Crawshay-Williams, Eliot Greig, Col. James William
Baker, H. T. (Accrington) Crumley, Patrick Guest, Major Hon. C. H. C. (Pembroke)
Barran, Rowland Hirst (Leeds, N.) Davies, E. William (Elfion) Guest, Hon. Frederick E. (Dorset, E.)
Barry, Redmond John Davies, Timothy (Lincs., Louth) Hackett, J.
Barton, William Dawes, J. A. Harcourt, Robert V. (Montrose)
Beale, W. P Delany, William Harvey, A. G. C. (Rochdale)
Benn, W. W. (Tower Hamlets, St. Geo.) Dewar, Sir J. A. (Inverness) Harvey, T. E. (Leeds, W.)
Bentham, G J. Dillon, John Haslam, Lewis (Monmouth)
Birrell, Rt. Hon. Augustine Doris, W. Havelock-Allan, Sir Henry
Black, Arthur W. Duffy, William J. Haworth, Arthur A.
Booth, Frederick Handel Duncan, C. (Barrow-in-Furness) Hayden, John Patrick
Bowerman, C. W. Edwards, Allen C. (Glamorgan, E.) Hayward, Evan
Boyle, D. (Mayo, N.) Edwards, Sir Francis (Radnor) Helme, Norval Watson
Brace, William Elibank, Rt. Hon. Master of Henderson, Arthur (Durham)
Brady, P. J. Elverston, H. Henry, Sir Charles S.
Brocklehurst, W. B. Esmonde, Dr. John (Tipperary, N.) Higham, John Sharp
Brunner, J. F. L. Esmonde, Sir Thomas (Wexford, N.) Hinds, John
Burke, E. Haviland. Essex, Richard Walter Hobhouse, Rt. Hon. Charles E. H.
Burns, Rt. Hon. John Falconer, James Holt, Richard Durnlng
Carr-Gomm, H. W. Farreil, James Patrick Home, C. S. (Ieswich)
Cawley, Harold T. (Heywood) Fenwick, Charles Hudson, Walter
Chancellor, H. G. Ferens, T. R. Hughes, S. L.
Chapple, Dr. William Allen Ffrench, Peter Isaacs, Sir Rufus Daniel
Churchill, Rt. Hon. Winston S. Field, William John, Edward Thomas
Clancy, John Joseph Flennes, Hon. Eustace Edward Johnson, W.
Clough, William Fitzgibbon, John Jones, Edgar R. (Merthyr Tydvil)
Jones, H. Haydn (Merioneth) Neilson, Francis Samuel, J. (Stockton)
Jones, Leif Stratten (Notts, Rushcliffe) Nolan, Joseph Samuel, S. M. (Whitechapel)
Jones, William (Carnarvonshire) Norman, Sir Henry Scanlan, Thomas
Jones, W. S. Glyn- (T. H'mts, Stepney) O'Brien, Patrick (Kilkenny) Scott, A. M'Callum (Glasgow, Bridgeton)
Joyce, Michael O'Connor, John (Kildare, N.) Seely, Col., Right Hon. J. E. B.
Keating, M. O'Connor, T. P. (Liverpool) Sherwell, Arthur James
Kellaway, Frederick George O'Dowd, John Shortt, Edward
Kilbride, Denis O'Grady, James Simon, Sir John Allsebrook
King, J. (Somerset, N.) O'Kelly, Edward P (Wicklow, W.) Smith, Albert (Lancs., Clitheroe)
Lambert, George (Devon, S. Molton) O'Malley, William Smith, H. B. (Northampton)
Lambert, Richard (Wilts, Cricklade) O'Neill, Dr. Charles (Armagh, S.) Smyth, Thomas F. (Leitrim, S.)
Law, Hugh A. O'Shaughnessy, P. J. Soares, Ernest J.
Lawson, Sir W.(Cumb'rld., Cockerm'th) O'Sullivan, Timothy Stanley, Albert (Staffs, N. W.)
Leach, Charles Palmer, Godfrey Mark Strauss, Edward A. (Southwark, West)
Levy, Sir Maurice Parker, James (Halifax) Summers, James Wooley
Lewis, John Herbert Pearce, Robert (Staffs., Leek) Sutton, John E
Low, Sir F. (Norwich) Pearson, Hon. Weetman H. M. Taylor, John W. (Durham)
Lundon, Thomas Pease, Rt. Hen. Joseph A. (Rotherham) Tennant, Harold John
Lynch, A. A. Pirie, Duncan V. Thorne, G. R. (Wolverhampton)
Macdonald, J. R. (Leicester) Pointer, Joseph Toulmin, George
MacGhee, Richard Pollard, Sir George H. Trevelyan, Charles Philips
Macnamara, Dr. Thomas J. Ponsonby, Arthur A. W. H. Ure, Rt. Hon. Alexander
MacNeill, John Gordon Swift Power, Patrick Joseph Verney, Sir Harry
MacVeagh, Jeremiah Price, C. E. (Edinburgh, Central) Walters, John Tudor
M'Curdy, C. A. Priestley, Sir W. E. B. (Bradford, E.) Ward, John (Stoke-upon-Trent)
M'Laren, H. D. (Leics, Bosworth) Primrose, Hon Neil James Ward, W. Dudley (Southampton)
M'Laren, Walter S. B. (Ches., Crewe) Raffan, Peter Wilson Wardle, George J.
M'Micking, Major Gilbert Raphael, Sir Herbert H. Waring, Waller
Marshall, Arthur Harold Rea, Walter Russell (Scarborough) Warner, Sir Thomas Courtenay
Mason, David M. (Coventry) Redmond, John E. (Waterford) Webb, H.
Mssterman, C. F. G. Redmond, William Arthur (Tyrone, F.) Wedgwood, Josiah C.
Mathias, Richard Rendall, Atheistan White, Patrick (Meath, North)
Meagher, Michael Richards, Thomas Whyte, Alexander F.
Meehan, Francis E. (Leitrim, N.) Richardson, Thomas (Whitehaven) Williams, J. (Glamorgan)
Molloy, M. Roberts, Charles H. (Lincoln) Williams, P. (Middlesbrough)
Mond, Sir Alfred Roberts, G. H. (Norwich) Wilson, Hon. G. G. (Hull. W.)
Money, L. G. Chiozza Roberts, Sir J. H. (Denbighs) Wilson, John (Durham, Mid)
Montagu, Hon. E. S. Robertson, Sir G. Scott (Bradford) Wilson, W. T. (Westhoughton)
Mooney, J. J. Robinson, Sydney Wood, T. M'Kinnon (Glasgow)
Morgan, George Hay Roch, Walter F. (Pembroke) Young, W. (Perthshire, E.)
Worrell, Philip Rose, Sir Charles Day
Munro, R. Rowlands, James TELLERS FOR THE AYES.— Mr. Illingworth and Mr. Gulland.
Murray, Capt. Hon. A. C. St. Maur, Harold
Needham, Christopher T Samuel, Rt. Hon. H. L. (Cleveland)
NOES.
Acland-Hood, Rt. Hon. Sir Alex. F. Clive, Percy Archer Horne, Wm. E. (Surrey, Guildford)
Archer-Slice, Major M. Clyde, J. Avon Hunt, Rowland
Ashley, W. W. Cooper, Richard Ashmole Hunter, Sir C. R. (Bath)
Astor, Waldorf Courthope, G. Loyd Jardine, E. (Somerset, E.)
Baird, J. L. Craig, Captain James (Down, E.) Kebty-Fletcher, J. R.
Baker, Sir R. L. (Dorset, N.) Craig, Norman (Kent, Thanet) Kerr-Smiley, Peter Kerr
Balcarres, Lord Craik, Sir Henry Kerry, Earl of
Baldwin, Stanley Crichton-Stuart, Lord Ninian Knight, Capt. E. A.
Balfour, Rt. Hon. A. J. (City, Lond.) Croft, H. P. Larmor, Sir J.
Banbury, Sir Frederick George Dairymple, Viscount Lawson, Hon. H. (T. H'mts, Mile End)
Baring, Capt. Hon. G. Doughty, Sir George Lewisham, Viscount
Barlow, Montague (Salford, South) Douglas, Rt. Hon. A. Akers. Locker-Lampson, O. (Ramsey)
Barnston, H. Eyres-Monsell, B. M. Lockwood, Rt. Hon. Lt.-Col. A. R.
Barrie, H. T. (Londonderry, N.) Fell, Arthur Long, Rt. Hon. Walter
Bathurst, Hon. A. B. (Glouc., E.) Fisher, W. Hayes Lyttelton, Rt. Hon. A. (Hanover Sq.)
Beach, Hon. Michael Hugh Hicks Fleming, Valentine Mackinder, Halford J.
Benn, Arthur Shirley (Plymouth) Fletcher, John Samuel (Hampstead) Malcolm, Ian
Benn, I. H. (Greenwich) Forster, Henry William Mills, Hon. Charles Thomas
Bennett-Goldney, Francis Foster, Philip Staveley Moore, William
Bentinck, Lord H. Cavendish Gastrell, Major W. H. Morpeth, Viscount
Bigland, Alfred Gibbs, G. A. Morrison-Bell. Major A. C. (Honiton)
Bird, A. Gilmour, Captain J. Mount, William Arthur
Boscawen, Sackville T. Griffith. Goldsmith, Frank Neville, Reginald J. N.
Boyton, J. Gordon, J. Newman, John R. P.
Brassey, H. Leonard Campbell Grant, J. A. Newton, Harry Kottingham
Bridgeman, W. Clive Greene, W. R. Nicholson, Wm. G. (Petersfield)
Bull, Sir William James Gretton, John Nield, Herbert
Burgoyne, A. H. Guinness, Hon. W. E Norton-Griffiths, J. (Wednesbury)
Burn, Colonel C. R. Hall, D. B. (Isle of Wight) O'Neill, Hon. A. E. B. (Antrim, Mid)
Butcher, J. G. Hambro, Angus Valdemar Orde-Powlett, Hon. W. G. A.
Carlile, E. Hildred Hardy, Laurence Ormsby-Gore, Hen. William
Cassel, Felix Harris, Henry Percy Paget, Almeric Hugh
Cator, John Henderson, Major H. (Abingdon) Pease, Herbert Pike (Darlington)
Cave, George Hillier, Dr. A. P. Peel, Capt. R. F. (Woodbridge)
Cecil, Lord Hugh (Oxford University) Hill-Wood, Samuel Peel, Hon. W R. W. (Taunton)
Chaloner, Col. R. G. W. Hohler, Gerald Fitzroy Perkins, Walter F.
Clay, Captain H. Spender Hope, James Fitzalan (Sheffield) Peto, Basil Edward
Pole-Carew, Sir R. Scott, Sir S. (Marylebone, W.) Wheler, Granville C. H.
Pollock, Ernest Murray Smith, Hanold (Warrington) White, Major G. D. (Lance., Southport)
Pretyman, E. G. Spear, John Ward Williams, Col. R. (Dorset, W.)
Pryce-Jones. Col. E. Stanier, Seville Willoughby, Major Hon. Claude
Quilter, William Eley C. Stanley, Hon. G. F. (Preston) Wilson, A. Stanley (York, E. R.)
Rawson, Colonel Richard H. Staveley-Hill, Henry Winterton, Earl
Remnant, James Farquharson Steel-Maitland, A. D. Wolmer, Viscount
Rice, Hon. W. F. Stewart, Gershom Wood, Hon. E. F. L. (Ripon)
Rolleston, Sir John Swift, Rigby Wood, John (Stalybridge)
Ronaldshay, Earl of Talbot, Lord E. Worthington-Evans, L.
Rothschild, Lionel de Terrell, H. (Gloucester) Wortley, Rt. Hon. C. B. Stuart.
Royds, Edmund Thomson, W. Mitchell- (Down, North) Yate, Colonel C. E.
Rutherford, Watson (L'pool, W. Derby) Touche, George Alexander Younger, George
Salter, Arthur Claven Tullibardine, Marquess of
Sanders, Robert A. Walker, Col. William Hall TELLERS FOR THE NOES.— Viscount Helmsley And Viscount Castiereagh.
Sanderson, Lancelot Weigall, Captain A. G.

2.0 A.M.

Mr. WATSON RUTHERFORD

I desire to move after the word "tack" ["for any lease or tack"] to insert the words "or assignment of a lease or tack." This is a very short point and I put it to those who are in charge of the Bill that if they really intend to give small leaseholders some abatement in respect of their Stamp Duty that abatement ought to be consistently carried out not only in regard to the lease or tack itself, but to any assignment of it. May I point out to the right hon. Gentleman that there are hundreds and thousands of eases every year in which small houses in connection with which the tenancy is for a very short lease, and of course in regard—

[The DEPUTY-CHAIRMAN (Mr. J. H. Whitley) in the Chair.]

Sir WILLIAM BULL

On a point of Order, Mr. Deputy-Chairman. Does not my Amendment—"agreement for leases"—come before that. It is after the word "tack."

The DEPUTY-CHAIRMAN

No.

Mr. WATSON RUTHERFORD

I am willing to give way to my hon. Friend. As the Chairman calls upon me to continue, I would point out that the cases we are now considering are cases of small properties for a considerably small rent or consideration. When the original agreement is entered into, if I understand the meaning of the Clause aright, the idea is to give a distinct abatement of one-half. I was pointing out that if the Government desire to be consistent, and really to give bonâ-fide relief to the people who inhabit these houses, and are in the habit of taking leases of them, or short tenancies, then I suggest that they should carry the abatement a step farther. It very frequently happens that when these leases are made, especially where they are building leases, you have an assignment made to the person who is going to occupy them. The assignment in that case is to the working man. We have a large number of these cases in the neighbourhood of Liverpool. The original stamp on the lease matters very little on the original abatement, but it is an important thing that the working man who is going to inhabit the lease after it is built should have exemption. The whole idea of the exemption is to try and benefit these people. You do not really do so unless you include not merely the original lease or tack but any assignment or tack. It is on these grounds that I have proposed to insert after the word "tack" "or assignment of a lease or tack."

Mr. HOBHOUSE

The proposal of the hon. Gentleman is in fact, I think, covered by the operation of the principal Act. An assignment operates by means of conveyance. A conveyance is secured in the case of properties under £500 by the operation of the principal Act and therefore the point the hon. Gentleman makes is already covered, and it would be unnecessary to add the words proposed. If it was done by lease then, of course, lease is covered by the proposal we shall come to in a moment.

Mr. WATSON RUTHERFORD

The right hon. Gentleman is perfectly right that there is in the original Act abatement up to £500 in the case of consignments and in the case of any conveyance. What I am trying to point out is that we have got here an altogether different case. We have the case of a mixed consideration. The only part of the transaction provided for in the Clause as it stands is that there is to be a substantial abatement in regard to the original lease. I want that carried still further. It is no answer to the contention that the original Stamp Duty is rather smaller under certain circumstances. What we want is that if an abatement is to be given in the case of the small leasehold property that abatement ought to be exchanged to its changed hands. I venture still to press my point, I do not think the answer we have had is at all satisfactory.

Question put, "That those words be there inserted."

The Committee divided: Ayes, 153; Noes, 222.

Division No. 51.] AYES. [2.10 a.m.
Acland-Hood, Rt. Hon. Sir Alex. F. Fisher, William Hayes Peel, Capt. R. F. (Woodbridge)
Archer-Shee, Major Martin Fleming, Valentine Peel, Hon. Wm. R. W. (Taunton)
Ashley, Wilfrid W. Fletcher, John Samuel (Hampstead) Perkins, Walter Frank
Astor, Waldorf Forster, Henry William Peto, Basil Edward
Baird, John Lawrence Foster, Philip Staveley Pole-Carew, Sir R.
Baker, Sir Randolf L. (Dorset, N.) Gastrell, Major W. Houghton Pollock, Ernest Murray
Balcarres, Lord Gibbs, George Abraham Pretyman, Ernest George
Baldwin, Stanley Gilmour, Captain John Pryce-Jones, Col. E.
Balfour, Rt. Hon. A. J. (City, Lond.) Goldsmith, Frank Quilter, William Eley C.
Banbury, Sir Frederick George Gordon, John Rawson, Col. Richard H.
Baring, Captain Hon. Guy Victor Grant, James Augustus Remnant, James Farquharson
Barlow, Montague (Salford, South) Greene, Walter Raymond Rice, Hon. Walter Fitz-Uryan
Barnston, Harry Gretton, John Rolleston, Sir John
Barrie, H. T. (Londonderry, N.) Guinness, Hon. Walter Edward Ronaldshay, Earl of
Bathurst, Hon. Allen B. (Glouc. E.) Hall, D. B. (Isle of Wight) Rothschild, Lionel de
Beach, Hon. Michael Hugh Hicks Hambro, Angus Valdemar Royds, Edmund
Benn, Arthur Shirley (Plymouth) Hardy, Laurence Salter, Arthur Clavell
Benn, Ion Hamilton (Greenwich) Harris, Henry Percy Sanders, Robert Arthur
Bennett-Goldney, Francis Helmsley, Viscount Sanderson, Lancelot
Bentinck, Lord H. Cavendish. Henderson, Major H. (Abingdon) Scott, Sir S. (Marylebone, W.)
Bigland, Alfred Hill-Wood, Samuel Smith, Harold (Warrington)
Bird, Alfred Hillier, Dr. Alfred Peter Spear, John Ward
Boscawen, Sackville T. Griffith. Hohler, Gerald Fitzroy Stanier, Seville
Boyton, James Hope, James Fitzalan (Sheffield) Stanley, Hon. G F. (Preston)
Brassey, H. Leonard Campbell Horne, William E. (Surrey, Guildford) Staveley-Hill, Henry
Bridgeman, William Clive Hunter, Sir Chas. Rodk. (Bath) Steel-Maitland, A. D.
Bull, Sir William James Jardine, Ernest (Somerset, East) Stewart, Gershom
Burgoyne, Alan Hughes Kebty-Fletcher, J. R. Swift, Rigby
Burn, Colonel C. R. Kerr-Smiley, Peter Kerr Talbot, Lord Edmund
Butcher, John George Kerry, Earl of Terrell, Henry (Gloucester)
Carlile, Edward Hildred Knight, Capt. Eric Ayshford Thomson, W. Mitchell- (Down, N.)
Cassel, Felix Lawson, Hon. H. (T. H'mts, Mile End) Touche, George Alexander
Castlereagh, Viscount Lewisham, Viscount Tullibardine, Marquess of
Cator, John Locker-Lampson, O. (Ramsey) Walker, Col. William Hall
Cave, George Lockwood, Rt. Hon. Lt.-Col. A. R. Weigall, Capt. A. G.
Cecil, Lord Hugh (Oxford University) Long, Rt. Hon. Walter Wheler, Granville C. H.
Chaloner, Col. R. G. W. Mackinder, Halford J. White, Major G. D. (Lancs., Southport)
Chamberlain, Rt. Hon. J. (Birm., W.) Malcolm, Ian Williams, Col. R. (Dorset, W.)
Clay, Captain H. H. Spender Mills, Hon. Charles Thomas Willoughby, Major Hon. Claude
Clive, Percy Archer Moore, William Wilson, A. Stanley (York, E. R.)
Clyde, James Avon Morpeth, Viscount Wolmer, Viscount
Cooper, Richard Ashmole Morrison-Bell, Major A. C. (Honiton) Wood, Hon. E. F. L. (Yorks, Ripon)
Courthope, George Loyd Mount, William Arthur Wood, John (Stalybridge)
Craig, Captain James (Down, E.) Neville, Reginald J. N. Worthington-Evans, L.
Craig, Norman (Kent, Thanet) Newman, John R. P. Wortley, Rt. Hon. C. B. Stuart.
Craik, Sir Henry Newton, Harry Kottingham Yate, Colonel C. E.
Crichton-Stuart, Lord Ninian Nicholson, William G. (Petersfield) Younger, George
Croft, Henry Page Nield, Herbert
Dairymple, Viscount Norton-Griffiths, J. (Wednesbury)
Doughty, Sir George O'Neil, Hon. A. E. B. (Antrim, Mid.) TELLERS FOR THE AYES.— Mr. Watson Rutherford and Lord Winterton.
Douglas, Rt. Hon. A. Akers. Orde-Powlett, Hon. W. G. A.
Eyres-Monsell, Bolton M. Ormsby-Gore, Hon. William
Fell, Arthur Pease, Herbert Pike (Darlington)
NOES.
Abraham, William (Dublin, Harbour) Boyle, Daniel (Mayo, North) Cornwall, Sir Edwin A.
Acland, Francis Dyke Brace, William Craig, Herbert J. (Tynemouth)
Adamson, William Brady, Patrick Joseph Crawshay-Williams, Eliot
Addison, Dr. Christopher Brocklehurst, William B. Crumley, Patrick
Agar-Robartes, Hon. T. C. R. Brunner, John F. L. Davies, Ellis William (Eifion)
Alien, Arthur A. (Dumbartonshire) Burke, E. Haviland. Davies, Timothy (Lines., Louth)
Armitage, Robert Burns, Rt. Hon. John Dawes, James Arthur
Baker, Harold T. (Accrington) Carr-Gomm, H. W. Delany, William
Barran, Rowland Hirst (Leeds, N.) Cawley, H. T. (Lancs., Hey wood) Dewar, Sir J. A. (Inverness-Shire)
Barry, Redmond John Chancellor, Henry George Dillon, John
Barton, William Chapple, Dr. W. A. Doris, William
Beale, William Phipson Churchill, Rt. Hon. Winston S. Duffy, William J.
Benn, W. W. (T. H'mts., St. Geo.) Clancy, John Joseph Duncan, C. (Barrow-in-Furness)
Bentham, George Jackson Clough, William Edwards, Allen C. (Glamorgan, E.)
Birrell, Rt. Hon. Augustine Clynes, John R. Edwards, Sir Francis (Radnor)
Black, Arthur W. Collins, Godfrey P. (Greenock) Elibank, Rt. Hon. Master of
Booth, Frederick Handel Condon, Thomas Joseph Elverston, Harold
Bowerman, Charles W. Corbett, A. Cameron Esmonde, Dr. John (Tipperary, N.)
Esmonde, Sir Thomas (Wexford, N.) Levy, Sir Maurice Redmond, John E. (Waterford)
Essex, Richard Walter Lewis, John Herbert Redmond, William Archer (Tyrone, E.)
Falconer, James Low, Sir Frederick (Norwich) Rendall, Atheistan
Farrell, James Patrick Lundon, Thomas Richards, Thomas
Fenwick, Charles Lynch, Arthur Alfred Richardson, Thomas (Whitehaven)
Ferens, Thomas Robinson Macdonald, J. R. (Leicester) Roberts, Charles H. (Lincoln)
Ffrench, Peter MacGhee, Richard Roberts, George H. (Norwich)
Field, William Macnamara, Dr. Thomas J. Roberts, Sir J. H. (Denbigh)
Fiennes, Hon. Eustace Edward MacNeill, John Gordon Swift Robertson, Sir G. Scott (Bradford)
Fitzgibbon, John MacVeagh, Jeremiah Robinson, Sidney
Flavin, Michael Joseph M'Curdy, Charles Albert Roch, Walter F. (Pembroke)
Furness, Stephen M'Laren, H. (Leicester, Bosworth) Rowlands, James
Gelder, Sir William Alfred M'Micking, Major Gilbert St. Maur, Harold
Gill, Alfred Henry Marshall, Arthur Harold Samuel, Rt. Hon. H. L. (Cleveland)
Glanville, Harold James Mason, David M. (Coventry) Simuel, J. (Stockton-on-Tees)
Goddard, Sir Daniel Ford Masterman, C. F. G. Samuel, S. M. (Whitechapel)
Goldstone, Frank Mathias, Richard Scan Ian, Thomas
Greig, Colonel James William Meagher, Michael Scott, A. M'Callum (Glasgow, Bridgeton)
Guest, Major Hon. C. H. C. (Pembroke) Meehan, Francis E. (Leitrim, N.) Seely, Col. Right Hon. J. E. B.
Guest, Hon. Frederick E. (Dorset, E.) Mond, Sir Alfred Sherwell, Arthur James
Gwynn, Stephen Lucius (Galway) Money, L. G. Chiozza Shortt, Edward
Hackett, John Montagu, Hon. E. S. Simon, Sir John Allsebrook
Harcourt, Robert V. (Montrose) Mooney, John J. Smith, Albert (Lancs., Clitheroe)
Harvey, A. G. C. (Rochdale) Morgan, George Hay Smith, H. B. Lees (Northampton)
Harvey, T. E. (Leeds, W.) Morrell, Philip Smyth, Thomas F. (Leitrim, S.)
Haslam, Lewis (Monmouth) Munro, Robert Soares, Ernest Joseph
Havelock-Allan, Sir Henry Murray, Capt. Hon. Arthur C. Stanley, Albert (Staffs, N. W.)
Haworth, Arthur A. Needham, Christopher T. Strauss, Edward A. (Southwark, West)
Hayden, John Patrick Neilson, Francis Summers, James Wooley
Hayward, Evan Nolan, Joseph Sutton, John E.
Helme, Norval Watson Norman, Sir Henry Taylor, John W. (Durham)
Henderson, Arthur (Durham) O'Brien, Patrick (Kilkenny) Tennant, Harold John
Henry, Sir Charles O'Connor, John (Kildare, N.) Thorne, G. R. (Wolverhampton)
Higham, John Sharp O'Connor, T. P. (Liverpool) Toulmin, George
Hinds, John O'Dowd, John Trevelyan, Charles Philips
Hobhouse, Rt. Hon. Charles E. H. O'Grady, James Ure, Rt. Hon. Alexander
Holt, Richard Durning O'Kelly, Edward P. (Wicklow, W.) Verney, Sir Harry
Horne, Charles Silvester (Ipswich) O'Malley, William Walters, John Tudor
Hudson, Walter O'Neill, Dr. Charles (Armagh, S.) Ward, John (Stoke-upon-Trent)
Hughes, Spencer Leigh O'Shaughnessy, P. J. Ward, W. Dudley (Southampton)
Isaacs, Sir Rufus Daniel O'Sullivan, Timothy Wardle, George J.
John, Edward Thomas Palmer, Godfrey Mark Waring, Walter
Johnson, William Parker, James (Halifax) Warner, Sir Thomas Courtenay
Jones, Edgar R. (Merthyr Tydvil) Pearce, Robert (Staffs., Leek) Webb, H.
Jones, Henry Haydn (Merioneth) Pearson, Hon. Weetman H. M. Wedgwood, Josiah C.
Jones, Leif Stratton (Notts, Rushcliffe) Pease, Rt. Hon. Joseph A. (Rotherham) White, Patrick (Meath, North)
Jones, William (Carnarvonshire) Pirie, Duncan V. Whyte, A. F.
Jones, W. S. Glyn- (T. H'mts, Stepney) Pointer, Joseph Williams, John (Glamorgan)
Joyce, Michael Pollard, Sir George H. Williams, Penry (Middlesbrough)
Keating, Matthew Ponsonby, Arthur A. W. H. Wilson, Hon. G. G. (Hull, W.)
Kellaway, Frederick George Power, Patrick Joseph Wilson, John (Durham, Mid)
King, Joseph (Somerset, N.) Price, C. E. (Edinburgh, Central) Wilson, W. T. (Westhoughton)
Lambert, George (Devon, S. Molton) Priestley, Sir W. E. B. (Bradford, E.) Wood, T. M'Kinnon (Glasgow)
Lambert, Richard (Wilts, Cricklade) Primrose, Hon. Neil James Young, William (Perth, East)
Law, Hugh A. Raffan, Peter Wilson
Lawson, Sir W.(Cumb'rld., Cockerm'th) Raphael, Sir Herbert H. TELLERS FOR THE NOES.— Mr. Illingworth and Mr. Gulland.
Leach, Charles Rea, Walter Russell (Scarborough)
Mr. CHURCHILL

I beg to move, "That in respect of the words of the Clause to the end thereof the Chair be empowered to select the Amendments to be proposed."

Question put, "That in respect of the words of the Clause down to the end of the Clause the Chair be empowered to select the Amendments to be proposed."

Viscount CASTLEREAGH (seated and wearing his hat)

On a point of Order. May I ask whether the Motion you have just put is not one which we are entitled to discuss?

The DEPUTY-CHAIRMAN

Certainly not.

The Committee divided: Ayes, 221; Noes, 153.

Division No. 52.] AYES. [2.16 a.m.
Abraham, William (Dublin Harbour) Barton, W. Brady, J. P.
Acland, Francis Dyke Beale, W. P. Brocklehurst, W. B.
Adamson, William Benn, W. W. (T. H'mts, St. Geo.) Brunner, J. F. L.
Addison, Dr. C. Bentham, G. J. Burke, E. Haviland.
Agar-Robartes, Hen. T. C. R. Birred, Rt. Hon. Augustine Burns, Rt. Hon. John
Allen, Arthur Acland (Dumbartonshire) Black, Arthur W. Carr-Gomm, H. W.
Armitage, R. Booth, Frederick Handel Cawley, Harold T. (Heywood)
Baker, H. T. (Accrington) Bowerman, C W. Chancellor, Henry George
Barran, Rowland Hurst (Leeds, N.) Boyle, D. (Mayo, N.) Chapple, Dr. W. A.
Barry, Redmond John (Tyrone, N.) Brace, William Churchill, Rt. Hon. Winston S.
Clancy, John Joseph John, Edward Thomas Ponsonby, Arthur A. W. H.
Clough, William Johnson, W. Power, Patrick Joseph
Clynes, J. R. Jones, Edgar (Merthyr Tydvil) Price, C. E. (Edinburgh, Central)
Collins, G. P. (Greenock) Jones, H. Haydn (Merioneth) Priestley, Sir W. E. S. (Bradford, E.)
Condon, Thomas Joseph Jones, Leif Stratten (Notts, Rushcliffe) Primrose, Hon. Neil James
Corbett, A. Cameron Jones, William (Carnarvonshire) Raffan, Peter W.
Cornwall, Sir Edwin A. Jones, W. S. Glyn- (T. H'mts, Stepney) Raphael, Sir Herbert H.
Craig, Herbert J. (Tynemouth) Keating, M. Rea, Walter Russell (Scarborough)
Crawshay-Williams, Eliot Kellaway, Frederick George Redmond, John E. (Waterford)
Crumley, Patrick Kilbride, Denis Redmond, William Archer (Tyrone, E.)
Davies, E. William (Eifion) King, J. (Somerset, N.) Rendall, Atheistan
Davies, Timothy (Lines., Louth) Lambert, George (Devon, S. Molton) Richards, Thomas
Dawes, J. A. Lambert, Richard (Wilts, Cricklade) Richardson, Thomas (Whitehaven)
Delany, William Law, Hugh A. Roberts, Charles H. (Lincoln)
Dewar, Sir J. A. Lawson, Sir W.(Cumb'rld., Cockerm'th) Roberts, G. H. (Norwich)
Dillon, John Leach, Charles Roberts, Sir J. H. (Denbighs)
Doris, W. Levy, Sir Maurice Robertson, Sir G. Scott (Bradford)
Duffy, William J. Lewis, John Herbert Robinson, Sydney
Duncan, C. (Barrow-in-Furness) Low, Sir F. (Norwich) Roch, Walter F. (Pembroke)
Edwards, Allen C. (Glamorgan, E.) Lundon, T. Rowlands, James
Edwards, Sir Francis (Radnor) Lynch, A. A. St. Maur, Harold
Elibank, Rt. Hon. Master of Macdonald, J. R. (Leicester) Samuel, Rt. Hon H. L. (Cleveland)
Elverston, H. MacGhee, Richard Samuel, J. (Stockton-on Tees)
Esmonde, Dr. John (Tipperary, N.) Macnamara, Dr. Thomas J. Samuel, S. M. (Whitechapel)
Esmonde, Sir Thomas (Wexford, N.) MacNeill, John Gordon Switt Scanlan, Thomas
Essex, Richard Walter MacVeagh, Jeremiah Scott, A. M'Callum (Glasgow, Bridgeton)
Falconer, J. M'Curdy, C. A. Seely, Col., Right Hon. J. E. B.
Farrell, James Patrick M'Laren, H. D. (Leices.) Sherwell, Arthur James
Fenwick, Charles M'Micking, Major Gilbert Shortt, Edward
Ferens, T. R. Marshall, Arthur Harold Simon, Sir John Allsebrook
Ffrench, Peter Mason, Davit M. (Coventry) Smith, Albert (Lancs., Clitheroe)
Field, William Masterman, C. F. G. Smith, H. B. L. (Northampton
Fiennes, Hon. Eustace Edward Mathias, Richard Smyth, Thomas F. (Leitrim, S.)
Fitzgibbon, John Meagher, Michael Soares, Ernest J.
Flavin, Michael Joseph Meehan, Francis E. (Leitrim, N.) Stanley, Albert (Staffs, N. W.)
Furness, Stephen W. Mond, Sir Alfred M. Strauss, Edward A. (Southwark, West)
Gelder, Sir W. A. Money, L. G. Chiozza Summers, James Woolley
Gill, A. H. Montagu, Hon. E. S. Sutton, John E.
Glanville, H. J. Mooney, J. J. Taylor, John W. (Durham)
Goddard, Sir Daniel Ford Morgan, George Hay Tennant, Harold John
Goldstone, Frank Morrell, Philip Thorne, G. R. (Wolverhampton)
Grieg, Colonel J. W. Munro, R. Toulmin, George
Guest, Major Hon. C. H. C. (Pembroke) Murray, Captain Hon. A. C. Trevelyan, Charles Philips
Guest, Hon. Frederick E. (Dorset, E.) Needham, Christopher T. Ure, Rt. Hen. Alexander
Gwynn, Stephen Lucius (Galway) Neilson, Francis Verney, Sir Harry
Hackett, John Nolan, Joseph Walters, John Tudor
Harcourt, Robert V. (Montrose) Norman, Sir Henry Ward, John (Stoke-upon-Trent)
Harvey, A. G C. (Rochdale) O'Brien, Patrick (Kilkenny) Ward, W. Dudley (Southampton)
Harvey, T. E. (Leeds, W.) O'Connor, John (Kildare, P.) Wardle, George J.
Haslaw, Lewis (Monmouth) O'Connor, T. P. (Liverpool) Waring, Walter
Havelock-Allan, Sir Henry O'Dowd, John Warner, Sir Thomas Courtenay T.
Haworth, Arthur A. O'Grady, James Webb, H.
Hayden, John Patrick O'Kelly, Edward P. (Wicklow, W.) White, Patrick (Meath, North)
Hayward, Evan O'Malley, William. Whyte, A. F. (Perth)
Helme, Narval Watson O'Neill, Dr. Charles (Armagh, S.) Williams, J. (Glamorgan)
Henderson, Arthur (Durham) O'Shaughnessy, P. J. Williams, P. (Middlesbrough)
Henry, Sir Charles S. O'Sullivan, Timothy Wilson, Hon. G. G. (Hull, W.)
Higham, John Sharp Palmer, Godfrey Mark Wilson, John (Durham, Mid)
Hinds, John Parker, James (Halifax) Wilson, W. T. (Westhoughton)
Hobhouse, Rt. Hon. Charles E. H. Pearce, Robert (Staffs, Leek) Wood, T. M'Kinnon (Glasgow)
Holt, Richard Durning Pearson, Hon. Weetman H. M. Young, W. (Perthshire, E.)
Horne, C. Silvester (Ipswich) Pease, Rt. Hon. Joseph A. (Rotherham)
Hudson, Walter Pirie, Duncan V. TELLERS FOR THE AYES.— Mr. Illingworth and Mr. Gulland.
Hughes, S. L. Pointer, Joseph
Isaacs, Sir Rufus Daniel) Pollard, Sir George H.
NOES.
Acland-Hood, Rt. Hon. Sir Alex. F. Benn, Arthur Shirley (Plymouth) Castlereagh, Viscount
Archer-Shee, Major M. Benn, Ion H. (Greenwich) Cator, John
Ashley, W. W. Bennett-Goldney. Francis Cave, George
Astor, Waldorf Bentinck, Lord H. Cavendish. Cecil, Lord Hugh (Oxford University)
Baird, J. L. Bigland, Alfred Chaloner, Colonel R. G. W.
Baker, Sir R. L. (Dorset, N.) Bird, A. Chamberlain, Rt. Hon. J. A. (Worc'r.)
Balcarres, Lord Boscawen, Sackville T. Griffith. Clay, Captain H. H. Spender
Baldwin, Stanley Boyton, J. Clive, Percy Archer
Balfour, Rt. Hon. A. J. (City Lond.) Brassey, H. Leonard Campbell Clyde, J. Avon
Banbury, Sir Frederick George Bridgeman, William Clive Cooper, Richard Ashmole
Baring, Captain Hon. G. V. Bull, Sir William James Courthope, G. Loyd
Barlow, Montague (Salford, South) Burgoyne, A. H. Craig, Captain James (Down, E.)
Barnston, H. Burn, Col. C. R. Craig, Norman (Kent)
Barrie, H. T. (Londonderry, N.) Butcher, J. G. Craik, Sir Henry
Bathurst, Hon. A. B. (Glouc., E.) Carlile, E. Hildred Crichton-Stuart, Lord Ninian
Beach, Hon. Michael Hugh Hicks Cassel, Felix Croft, H. P.
Dairymple, Viscount Lewisham, Viscount Royds, Edmund
Doughty, Sir George Locker-Lampson, O. (Ramsey) Rutherford, Watson (L'pool, W. Derby)
Douglas, Rt. Hon. A. Akers. Lockwood, Rt. Hon. Lt.-Col. A. R. Salter, Arthur Clavell
Eyres-Monsell, B. M. Long, Rt. Hon. Walter Sanders, Robert A.
Fell, Arthur Mackinder, Halford J. Sanderson, Lancelot
Fisher, William Hayes Malcolm, Ian Scott, Sir S. (Marylebone, W.)
Fleming, Valentine Mills, Hon. Charles Thomas Smith, Harold (Warrington)
Fletcher, John Samuel (Hampstead) Moore, William Spear, John Ward
Foster, Philip Staveley Morpeth, Viscount Stanier, Beville
Gastrell, Major W. H. Morrison-Bell, Major A. C. (Honiton) Stanley, Hon. G. F. (Preston)
Gibbs, G. A. Mount, William Arthur Staveley-Hill, Henry (Staffordshire)
Gilmour, Captain J. Neville, Reginald J. N. Steel-Maitland, A. D.
Goldsmith, Frank Newman, John R. P. Stewart, Gershom
Gordon, J. Newton, Harry Kottingham Swift, Rigby
Greene, W. R. Nicholson, Wm. G. (Petersfield) Terrell, H. (Gloucester)
Gretton, John Nield, Herbert Thomson, W. Mitchell- (Down, N.)
Guinness, Hon. W. E. Norton-Griffiths, J. Touche, George Alexander
Hall, D. B. (Isle of Wight) O'Neill, Hon. A. E. B. (Antrim, Mid) Tullibardine, Marquess of
Hambro, Angus Vaidemar Orde-Powlett, Hon. W. G. A. Walker, Col. William Hall
Hardy, Laurence (Kent, Ashford) Ormsby-Gore, Hon. William Weigall, Capt. A. G.
Harris, Henry Percy Pease, Herbert Pike (Darlington) Wheler, Granville C. H.
Helmsley, Viscount Peel, Capt. R. F. (Woodbridge) White, Major G. D. (Lancs., Southport)
Henderson, Major H. (Berks, Abingdon) Peel, Hon. W. R. W. (Taunton) Williams, Col. R. (Dorset, W.)
Hillier, Dr. A P. Perkins, Walter F. Willoughby, Major Hon. Claude
Hill-Wood, Samuel Peto, Basil Edward Wilson, A. Stanley (York, E. R.)
Hohler, G. F. Pole-Carew, Sir R. Winterton, Earl
Hope, James Fitzalan (Sheffield) Pollock, Ernest Murray Wolmer, Viscount
Horne, W. E. (Surrey, Guildford) Pretyman, E. G. Wood, Hon. E. F. L. (Ripon)
Hunt, Rowland Pryce-Jones, Col. E. Wood, John (Stalybridge)
Hunter, Sir C. R. (Bath) Quilter, William Eley C. Worthington-Evans, L.
Jardine, E. (Somerset, E.) Rawson, Colonel R. H. Wortley, Rt. Hon. C. B. Stuart.
Kebty-Fletcher, J. R. Remnant, James Farquharson Yate, Col. C. E.
Kerr-Smiley, Peter Kerr Rice, Hon. Walter F. Younger, George
Kerry, Earl of Rolleston, Sir John
Knight, Capt. E. A. Ronaldshay, Earl of TELLERS FOR THE NOES.— Lord E. Talbot and Mr. Forster.
Lawson, Hon. H. (T. Hints. Mile End) Rothschild, Lionel de
The DEPUTY - CHAIRMAN

The Amendment which I propose to take is that of the hon. Member for Sheffield (Mr. J. Hope) to leave out the word "fifteen" ["rent exceeds the sum of fifteen pounds"] and to insert the words "twenty-five."

Mr. AUSTEN CHAMBERLAIN

On a point of Order. May I make an appeal to you, Sir. I understand that several hon. Members have handed in Amendments to leave out the words from the "pounds" ["does not exceed five hundred pounds"] the "pounds" ["rent exceeds five hundred pounds."] I venture to submit that the matter is one of great importance. If our construction of the words is right, it will nullify very largely the value of the section as a whole, and I think will nullify the case which the Government intend to meet. May we not have a discussion upon these Amendments?

Sir WILLIAM BULL

May I appeal to you on another point? Somerset House at present is blocked with 100,000 deeds which cannot be dealt with owing to the Stamp Duties. I put down a form of Clause which would make that point quite clear. I think that is one matter which ought to be discussed.

The DEPUTY-CHAIRMAN

I have considered all the Amendments, and my decision under the powers given to me is that the Amendment of the hon. Member for Sheffield is the one I shall accept.

Mr. AUSTEN CHAMBERLAIN

I rise to a point of Order.

The DEPUTY-CHAIRMAN

I hope the Committee will listen to the right hon. Gentleman on the point of Order.

Mr. AUSTEN CHAMBERLAIN

I wish to ask whether the Amendments I specially referred to will deal with the depriving of builders of liberty to develop an estate?

The DEPUTY-CHAIRMAN

I have considered all the Amendments before me, including this particular Amendment. The Amendment of the hon. Member for Sheffield is the one I shall allow to be moved.

Mr. STUART-WORTLEY

I wish to ask, on a point of Order, Sir, whether you hold that you have no power to accept more than one of the Amendments?

Mr. BUTCHER

Are you not entitled to ask for an explanation from anyone who has an Amendment down which he thinks is important? Perhaps you will allow me to say two or three words on my Amendment.

The DEPUTY-CHAIRMAN

It is quite true I have that power, and if I require it I will exercise it. If I thought fit I would call upon hon. Members for that purpose. It is to be done if the Chairman thinks fit.

Mr. BUTCHER

Am I not entitled to ask, as a matter of courtesy, whether the Amendment which I have down is not an Amendment which deserves discussion?

The DEPUTY-CHAIRMAN

I have decided against it.

Mr. JAMES HOPE

moved to leave out the word "fifteen" ["exceeds the sum of fifteen"] and to substitute "twenty-five." I cannot understand why the Government make this limit of fifteen. This Clause, as I understand it, deals with the question where there is a composite consideration given for the lease or tack, part of the consideration being a premium in cash and part of it being in rent. Of course under this you might have a capital consideration of £200 in premium and £15 a year in rent, or you might have £400 in premium and £5 a year in rent. Now under the Clause as drawn by the Government if you have a large rent and a small premium the transaction would be unfairly penalised. If, on the other hand, you have a large premium and a rent of under £15 that transaction will escape a great part of the Stamp Duty. I cannot understand why the Government have drawn a distinction where the total value of the premium and the rent combined is not more than £500. It seems to me immaterial from their point of view how it is split between the premium and the rent. Therefore I would suggest that so long as the total value of the composite consideration does not exceed £500 my proposal shall hold good. In many cases of a lease of this kind it is inconvenient for the lessee to pay a high premium. For example, he might be very willing to pay, say, £50 down and £20 a year in Tent rather than pay some £100 in premium with lesser rent after. I do not see why the Government should encourage one class of transaction at the expense of another. I therefore wish to substitute £25 for £15, because £25 represents in round figures the value of a £500 transaction. I think that would be a much fairer limit to take than £15, but of course, if the Government say it is too high we might agree on £22 10s., with a premium equivalent to make up the total consideration to £500.

Mr. CAVE

May I say a word in support of the Amendment. It is a point of importance. The Committee know, I think, how this Clause arose. The Act of last year exempted conveyances for a sum not exceeding £500 from double duty, but there was no corresponding exemption for leases. I had quite a number of communications from small clerks and people of that kind who were taking small houses at a premium. In answer to questions the Government undertook to meet the point. So far as the first part of this Clause goes they are meeting it, but the proviso needs consideration. The Government, I suppose, say that the exemption was for £500 purchases and must not apply to valuable leases—leases of houses at a heavy rent, although the actual premium is a small one. But I venture to think they have put the limit too low. The principal people who want this relief are people who take houses not at £15 but at £25 or more, often at £30. For myself, I should prefer the higher limit of £30 to that of £25. At all events, I think we are perfectly reasonable in asking for the £25. That will cover a large number of houses in the suburbs of London and country towns which are taken by clerks and others. I believe the whole system of increasing the Stamp Duty last year was a mistake, because it interferes with the transfer of land instead of making it more easy.

Mr. WATSON RUTHERFORD

I think there are three reasons why this Amendment ought to be adopted. In the first place, the £25 is the identical equivalent in rent of the £500 limit under which abatement is to be given in all other cases. The second reason is that in the original Act itself, I find £25 is the only limit. I think, however, there is a more important reason, and that is that in Lancashire almost every skilled artisan lives in a house that is let at £19 19s. a year. The reason for letting at that figure is that it enables them to compound for the rates, and there are thousands of houses built exactly to fit that particular rental. If we enlarge this limit up to £25 the effect will be that whenever houses of that class are dealt with there will be no exemption from the Stamp Duty.

Sir RUFUS ISAACS

It is quite correct that the object of this Clause is to extend the benefit to those who have small property—in respect of houses for which there is only a small rent to provide the same exemption that is granted under Section 73 of the principal Act, which includes conveyances where the consideration does not exceed £500. But obviously there must be some limitation on the rental. Otherwise you would have this exemption applying, for example, in respect of houses in Grosvenor Square. Consequently we have been obliged to put in some words of limitation. We are not strictly wedded to the particular limitation which we have introduced into this section. It was thought that it was sufficient, but I freely admit all that was said in regard to the £19 19s., and the opportunity of compounding the rates, and so many houses are held by the artisan classes in Lancashire at that rate, and what we are desirous of doing is extending the benefit of this exemption to artisans. Consequently I shall be quite willing, if the Committee agree to this, to go a great deal further than was intended, and to extend the limit from £15 to £20. If the hon. Member will accept that, it is going a long way because there is very little room for a premium with a rental of £20, and he himself said he was willing to accept £22 10s. I think that if we say £20, that goes as far as can properly be asked. If you take it at twenty years' purchase it will leave very little room for a premium. If the Committee will accept that figure, and insert £20 instead of the £25, I shall on behalf of the Government accept it. I agree with the observations made on the other side of the Committee, and I am in favour of this Amendment, the whole object of which was to arrive at a figure which was a right figure, bearing in mind what it was we intended to do in this Bill.

Mr. BUTCHER

If I understand the Attorney-General aright, he wants to assimilate the practice as to exemptions in the case of leases to that already brought into the Finance Act last year with regard to freeholds. In other words, where the consideration for the payment of a freehold is £500 there is an exemption, and he wants to assimilate that practice to the case of leaseholds, and that where a man buys a leasehold house at £500 he should not pay a double stamp. Am I right in that? If that be correct, the £20 is too little, for in this small class of property the expense of the collection of rent and so forth is so much that you do not get more than fifteen years' purchase of rent. With a rent of £30 you get about £300 and no more, and if you allow the purchase price of £500 you will have to put in £25. I hope the Attorney-General appreciates my point. Fifteen years' purchase is the utmost you can get for this class of property, and if you want to allow £500 as the purchase price, then the exemption must be made more than £20. You ought to make it £30. I think this is a matter on which we can get some support from Ireland. It is really an Irish question. I see the Irish Members getting exceedingly uneasy over this, because they know full well that there is no part of this Budget which is more loathed and detested in Ireland than the Stamp Duty and the portions affecting land, because there are in. Ireland 200,000 or 300,000 small owners of land who have been very hard hit, and will be in the future, when they come to know about it. It has been kept from them up till now. I know what a very awkward position Irish Members are in here. They were forced to vote for this Budget last year. I appeal to my countrymen from Ireland. Here is a chance for them. They will not turn out the Government—at least I do not think so. At any rate they might risk it, and I ask them to support this appeal on our part for the benefit of those poor men whose interests up to now they have neglected. They can support it at no risk to themselves and at no injury to the Government. This exempts persons who pay a few shillings a week up to £25 a year. I say that this double Stamp Duty imposed upon leases and conveyances by the Act of last year might be all right for the people who pay £500 or £1,000 or more in rent, and who buy houses in Park Lane or Grosvenor Square, but for small men living in houses of £25 and £30 a year, and these poor men in Ireland, I say that this small reasonable exemption might be given.

Earl WINTERTON

I think this is a very valuable sample of the usefulness of discussing Amendments of this kind. It would not be in order for me to make any comment on what the Committee has decided in regard to what is known as the kangaroo guillotine. There might have been, and we know there were, other amendments which the Government would have accepted, and which would have improved the Bill, but the Attorney-General has not seen them.

Sir RUFUS ISAACS

I saw the Amendments.

Lord HUGH CECIL

Did you consult the Chairman?

Earl WINTERTON

I do not wish to go into the question of how the Attorney-General saw them. I think it is very improper that he should have done so.

The DEPUTY-CHAIRMAN

I cannot allow this discussion to continue. I must ask the Noble Lord to address himself to the Amendment.

Earl WINTERTON

To the best of my ability, I am endeavouring to do so. The Attorney-General, by way of interjection, I understood to say that he had seen the Amendments. I say it occurred to me that it was improper for him to do so.

Sir RUFUS ISAACS

May I ask your ruling on a point of Order?

The DEPUTY-CHAIRMAN

I do not think this is a matter to be discussed. I have used my discretion as ordered to do by the Standing Orders, and that matter was completed.

Earl WINTERTON

I should not have referred to the matter at all but for the Attorney-General's interruption.

Sir RUFUS ISAACS

May I ask you, Sir, whether I am in order in seeing the Amendments which are handed in for discussion during the Debate in this Committee and whether there is anything improper in my doing so?

Mr. REMNANT

Selecting them.

The DEPUTY-CHAIRMAN

It is not a matter of order. Anyone from any quarter of the House is entitled to come and ask which are the Amendments which have been handed in.

Mr. JAMES PARKER

The hon. Member for the Holborn Division suggested that the Attorney-General selected them. I suggest he is out of order.

The DEPUTY-CHAIRMAN

I did not gather that. If that had been done it would have been a reflection on the Chair.

Earl WINTERTON

I never used the words "selected them" at all.

Mr. CHIOZZA MONEY

On a point of Order. I distinctly heard the Noble Lord— [HON. MEMBERS: "Order."]

The DEPUTY-CHAIRMAN

Order! order! Will hon. Members allow the hon. Member to put his point of order?

Mr. MONEY

I distinctly heard the Noble Lord charge the Attorney-General with having consulted the Chair.

The DEPUTY-CHAIRMAN

That is not a point of Order.

Earl WINTERTON

I only wish to say that I would be the last to accuse the Attorney-General of any improper conduct in the sense he took it. If I said anything that seemed to attack him personally, I regret it. The whole question only shows the unhappy state of muddle the House and the Government Bench gets into in discussing this matter at three o'clock in the morning. I think the Amendment the Government have in principle accepted is one of those instances where the much abused and tyrannised private Member shows how he can influence the Government. If the Government had their way, they would prevent any private Member from saying anything. The Government go on the assumption that their Finance Bill is so well drafted that there cannot possibly be any fault in it, and that therefore the presence of private Members on either side of the House is entirely superfluous. I consider that this Amendment the Government have decided to accept in principle is a valuable illustration of the use of private Members. I hope its acceptance will induce the Home Secretary, who is still leading the House, but who I do not see on the Treasury Bench, not to pursue in the Kangaroo Closure.

Mr. JAMES HOPE

I thank the Attorney-General, and will act on his suggestion. When the word "fifteen" has been struck out I will move to insert the word "twenty-five."

Question, "That the word 'fifteen' stand part of the Clause," put, and negatived.

Question put, "That twenty-five be there inserted."

Mr. JAMES HOPE

I move "That the word 'twenty' be inserted."

Question put, "That the word 'twenty' be there inserted."

Mr. CAVE

I do not think twenty is sufficient. It is really a serious matter. The Amendment proposed to be inserted will only protect a certain class of artisans. It will not really protect the class strongly represented in my own division and in other divisions in the country—that is the small clerk, who is very often more hard up than the well-to-do artisan. I think he should have a certain amount of consideration in this matter from the Government. The rental that kind of man often pays is just round about £25. I think £25 is really the right figure we should have. So far as I am concerned I do not assent to the Amendment.

Viscount CASTLEREAGH

I should like to support the proposal the hon. Gentleman who sits behind me has made. I do not think £20 is adequate. I do not know the spirit in which the hon. and learned Gentleman has given us £20—whether it is that it is three o'clock in the morning, or whether it is that he came down to the House this afternoon with the avowed intention of giving us £20. Has he thought out the Question? I should like to have an answer from the hon. and learned Gentleman.

Mr. WORTHINGTON-EVANS

The Attorney-General told us he was not wedded to this particular form of limitation. In the view of the Government some limitation is necessary. I want to call the attention of the hon. and learned Gentleman to the composite form of limitation this Clause now contains. First the consideration is not to be more than £500, and the rent is not to be more than £15 or £20. But that really makes a limitation to cover a house of the value of £700, because the consideration of £500 and the rent of £15 or £20 makes the house at any rate worth another £200, so that the freehold value of that house will be at least £700. The Government are prepared to exempt that class of house. Does it matter to the Government whether it is more in rent and less in consideration, or more in consideration and less in rent. I ask the hon. and learned Gentleman before he definitely commits himself to this insufficient amount of £20 to reconsider the Clause.

Sir F. BANBURY

May I remove a misapprehension from the mind of the hon. and learned Gentleman. May I assure him that bad as the outlook is for this country it is not so bad as to ensure that for £500 he will secure a house in Grosvenor Square for a premium of £500 or at a rental of £20. He is taking a too optimistic view of the matter.

3.0 A.M.

Mr. MITCHELL-THOMSON

I hope the learned Attorney-General will not think I am looking a gift horse in the mouth if I put him one question. Some of us think that the limit of £20 is high enough. £25 has been suggested. I understand the learned Attorney-General does not feel able to agree to £25 because of the extra cost to the Treasury. It would help the Committee very much if he could tell us what is the extra cost involved in the concession of £20 as against £25, and what would be the extra cost of the concession of £25. These are obviously very material points. I assume the extra cost must have been worked out, and that the Attorney-General has the figures. Otherwise he would not have been able to make any concession at all.

Mr. POLLOCK

I desire to support the hon. Member for Kingston (Mr. Cave) in pressing this Amendment on the learned Attorney-General, and maintaining the exemption at £25. As has been pointed out, the Attorney-General intends to grant the exemption in favour of those persons, be they artisans or any other class—occupiers, owners or purchasers of small houses who are concerned in the very limited transaction which is involved in this proviso. The limit of £20 he accepts because of the very cogent reasons given by the hon. Member for the West Derby Division of Liverpool (Mr. W. Rutherford), but still more is there good ground for pressing the £25, because of the other class of small clerks and others who occupy these houses. If the amount involved is a small one could not the Attorney-General enlarge his sympathy and make sure that these persons are not prevented from enjoying the privileges of the proviso, merely to recover some small sum for the Treasury. On the other hand the indulgence thus given to a very large class would be a very valuable privilege.

Viscount HELMSLEY

I was very much struck by the argument of my hon. Friend (Mr. Worthington-Evans) who pointed out that this was a composite consideration. That being the case I think the Attorney-General need not consider so carefully the amount of loss involved to the Exchequer if he adopted the advice of reducing pro tanto the amount of the consideration paid and increased the rental. The Attorney-General made use of the word "premium." If the Chancellor of the Exchequer were here, he would not have called it by that euphemistic title. His word for it was "fine," and "blackmail" was the title he gave outside the House to this business transaction. The Government might adhere to that here if they like it so much outside. If the Attorney-General reduced the amount of the fine or blackmail and increased the amount of the rent, the Exchequer would not suffer in the least, and at the same time an exemption would be given where it is much needed. The Attorney-General might have adopted the same course now with greater effect which the Solicitor-General adopted on another Clause earlier in the evening. The other concession which the Solicitor-General promised to make on Report might well have been made at the moment, and this concession might have been postponed until the Report Stage, because the Clause might very well be

remodelled altogether. We would not so much object to the fine or blackmail being lower if the rent was increased.

Mr. MITCHELL-THOMSON

May I ask if the Attorney-General is in a position to give an answer to the, question I put as to the cost?

Sir RUFUS ISAACS

I am not able to say.

Question put, "That the word 'twenty-five' be there inserted."

The Committee divided: Ayes, 218; Noes, 152.

Division No. 53.] AYES. [3.8 a.m.
Abraham, William (Dublin Harbour) Flennes, Hon. Eustace Edward MacVeagh, Jeremiah
Acland, Francis Dyke Fitzgibbon, John M'Curdy, C. A.
Adamson, William Flavin, Michael Joseph M'Laren, H. D. (Leics., Bosworth)
Addison, Dr. C. Furness, Stephen M'Micking, Major Gilbert
Agar-Robartes, Hon. T. C. R. Gelder, Sir W. A. Marshall, Arthur Harold
Allen, Arthur Acland (Dumbartonshire) Gill, A. H. Mason, David M (Coventry)
Armitage, R. Glanville, H. J. Masterman, C. F. G.
Baker, H. T. (Accrington) Goddard, Sir Daniel Ford Mathias, Richard
Barran, Rowland Hirst (Leeds, N.) Goldstone, Frank Meagher, Michael
Barry, Redmond John (Tyrone, N.) Greig, Colonel J. W. Meehan, Francis E. (Leitrim, N.)
Barton, William Guest, Major Hon. C. H. C. (Pembroke) Mond, Sir Alfred M.
Beale, W. P. Guest, Hon. Frederick E. (Dorset, E.) Money, L. G. Chiozza
Bentham, G. J. Gulland, John W. Montagu, Hon. E. S.
Birrell, Rt. Hon. Augustine Gwynn, Stephen Lucius (Galway) Mooney, J. J.
Black, Arthur W. Hackett, J. Morgan, George Hay
Booth, Frederick Handel Harcourt, Robert V. (Montrose) Morrell, Philip
Bowerman, C. W. Harvey, A. G. C. (Rochdale) Munro, R.
Boyle, D. (Mayo, N.) Harvey, T. E. (Leeds, W.) Needham, Christopher T.
Brace, William Haslam, Lewis (Monmouth) Neilson, Francis
Brady, J. P. Havelock-Allen, Sir Henry Nolan, Joseph
Brocklehurst, W. B. Haworth, Arthur A. Norman, Sir Henry
Brunner, J. F. L. Hayden, John Patrick O'Brien, Patrick (Kilkenny)
Burke, E. Haviland. Hayward, Evan O'Connor, John (Kildare, N.)
Burns, Rt. Hon. John Helme, Norval Watson O'Connor, T. P. (Liverpool)
Carr-Gomm, H. W. Henderson, Arthur (Durhon) O'Dowd, John
Cawley, Harold T. (Heywood) Henry, Sir Charles S. O'Grady, James
Chancellor, H. G. Higham, John Sharp O'Kelly, Edward P. (Wicklow, W.)
Chapple, Dr. W. A. Hinds, John O'Malley, William
Churchill, Rt. Hon. Winston S. Hobhouse, Rt. Hon. Charles E. H. O'Neill, Dr. Charles (Armagh, S.)
Clancy, John Joseph Holt, Richard Durning O'Shaughnessy, P. J.
Clough, William Horne, C. Silvester (Ipswich) O'Sullivan, Timothy
Clynes, J. R. Hudson, Waiter Palmer, Godfrey M.
Collins, G. P. (Greenock) Hughes, S. L Parker, James (Halifax)
Condon, Thomas Joseph Illingworth, Percy H. Pearce, Robert (Staffs., Leek)
Corbett, A. Cameron Isaacs, Sir Rufus Daniel Pearson, Hon. Weetman H. M.
Cornwall, Sir Edwin A. John, Edward Thomas Pease, Rt. Hon. Joseph A. (Rotherham)
Craig, Herbert J. (Tynemouth) Johnson, W. Pirie, Duncan V.
Crawshay-Williams, Eliot Jones, Edgar (Merthyr Tydvil) Pointer, Joseph
Crumley, Patrick Jones, H. Haydn (Merioneth) Pollard, Sir George H.
Davies, E. William (Eifion) Jones, Leif Stratten (Notts, Rushcliffe) Ponsonby, Arthur A. W. H.
Davies, Timothy (Lincs., Louth) Jones, William (Carnarvonshire) Power, Patrick Joseph
Dawes, J. A. Jones, W. S. Glyn- (T. H'mts, Stepney) Price, C. E. (Edinburgh, Central)
Delany, William Keating, M. Priestley, Sir W. E. B. (Bradford, E.)
Dillon, John Kellaway, Frederick George Primrose, Hon. Neil James
Doris, W. Kilbride, Denis Raffan, Peter Wilson
Duffy, William J. King, J. (Somerset, N.) Raphael, Sir Herbert H.
Duncan, C. (Barrow-in-Furness) Lambert, George (Devon, S. Molton) Rea, Walter Russell (Scarborough)
Edwards, Allen C. (Glamorgan, E.) Lambert, Richard (Wilts, Cricklade) Redmond, John E. (Waterford)
Edwards, Sir Francis (Radnor) Law, Hugh A. Redmond, William Archer (Tyrone, E.)
Elibank, Rt. Hon. Master of Lawson, Sir W.(Cumb'rld., Cockerm'th) Rendall, Atheistan
Elverston, H. Leach, Charles Richards, Thomas
Esmonde, Dr. John (Tipperary, N.) Levy, Sir Maurice Richardson, Thomas (Whitehaven)
Esmonde, Sir Thomas (Wexford, N.) Lewis, John Herbert Roberts, Charles H. (Lincoln)
Essex, Richard Walter Low, Sir F. (Norwich) Roberts, G. H. (Norwich)
Falconer, J. Lundon, T. Robertson, Sir G. Scott (Bradford)
Farrell, James Patrick Lynch, A. A. Robinson, Sydney
Fenwick, Charles Macdonald, J. R. (Leicester) Roch, Walter F. (Pembroke)
Ferens, T. R. MacGhee, Richard Rowlands, James
Ffrench, Peter Macnamara, Dr. Thomas J. St. Maur, Harold
Field, William MacNeill, John Gordon Swift Samuel, Rt. Hon. H. L. (Cleveland)
Samuel, J. (Stockton-on-Tees) Summers, James Woolley Webb, H.
Samuel, S. M. (Whitechapel) Sutton, John E. Wedgwood, Josiah C.
Scanlan, Thomas Taylor, John W. (Durham) White, Patrick (Meath, North)
Scott, A. M'Callum (Glasgow, Bridgeton) Tennant, Harold John Whyte, Alexander F. (Perth)
Seely, Col., Right Hon. J. E. B. Thorne, G. R. (Wolverhampton) Williams, J. (Glamorgan)
Sherwell, Arthur James Toulmin, George Williams, P. (Middlesborough)
Shortt, Edward Trevelyan, Charles Philips Wilson, Hon. G. G. (Hull, W.)
Simon, Sir John Allsebrook Ure, Rt. Hon. Alexander Wilson, W. T. (Westhoughton)
Smith, Albert (Lancs-, Clitheroe) Verney, Sir Harry Wood, T. M'Kinnon (Glasgow)
Smith, H. B. L. (Northampton) Walters, John Tudor Young, W. (Perthshire, E.)
Smyth, Thomas F. (Leitrim, S.) Ward, John (Stoke-upon-Trent)
Soares, Ernest J. Wardle, George J. TELLERS FOR THE AYES.— Mr. Dudley Ward and Mr. Benn.
Stanley, Albert (Staffs, N. W.) Waring, Walter
Strauss, Edward A. (Southwark, West) Warner, Sir Thomas Courtenay
NOES.
Archer-Shee, Major M. Fleming, Valentine Peel, Captain R. F. (Woodbridge)
Ashley, W. W. Fletcher, John Samuel (Hampstead) Peel, Hon. W. R. W. (Taunton)
Astor, Waldorf Forster, Henry William Perkins, Walter F.
Baird, J. L. Foster, Philip Staveley Peto, Basil Edward
Baker, Sir R. L. (Dorset, N.) Gastrell, Major W. H. Pole-Carew, Sir R.
Balcarres, Lord Gibbs, G. A. Pretyman, Ernest George
Baldwin, Stanley Gilmour, Captain J. Pryce-Jones, Colonel E.
Balfour, Rt. Hon. A. J. (City, Lond.) Goldsmith, Frank Quilter, William Eley C.
Banbury, Sir Frederick George Gordon, J. Rawson, Colonel R. H.
Baring, Captain Hon. G. V. Grant, J. A. Remnant, James Farquharson
Barlow, Montague (Salford, South) Greene, W. R Rice, Hon. W. F.
Barnston, H. Gretton, John Rolleston, Sir John
Barrie, H. T. (Londonderry, N.) Guinness, Hon. W. E. Ronaldshay, Earl of
Bathurst, Hon. A. B. (Glouc., E.) Hall, D. B. (Isle of Wight) Rothschild, Lionel de
Beach, Hon. Michael Hugh Hicks Hambro, Angus Valdemar Royds, Edmund
Benn, Arthur Shirley (Plymouth) Hardy, Laurence Rutherford, Watson (L'pool, W. Derby)
Benn, I. H. (Greenwich) Harris, Henry Percy Salter, Arthur Clavell
Bennett-Goldney, Francis Helmsley, Viscount Sanders, Robert A.
Bentinck, Lord H. Cavendish Henderson, Major H. (Berks) Sanderson, Lancelot
Bigland, Alfred Hillier, Dr. A. P. Scott, Sir S. (Marylebone, W.)
Bird, A. Hill-Wood, Samuel Smith, Harold (Warrington)
Boscawen, Sackville T. Griffith. Hohler, G. F. Spear, John Ward
Boyton, J. Horne, W. E. (Surrey, Guildford) Stanier, Beville
Brassey, H. Leonard Campbell Hunt, Rowland Stanley, Hon. G. F. (Preston)
Bridgeman, W. Clive Hunter, Sir C. R. (Bath) Staveley-Hill, Henry (Staffordshire)
Bull, Sir William James Jardine, E. (Somerset, E.) Steel-Maitland, A. D.
Burgoyne, A. H. Kebty-Fletcher, J. R. Stewart, Gershom
Burn, Colonel C. R. Kerr-Smiley, Peter Kerr Swift, Rigby
Butcher, J. G. Kerry, Earl of Talbot, Lord E.
Carlile, E. Hildred Knight, Captain E. A. Terrell, H. (Gloucester)
Cassel, Felix Lawson, Hon. H. (T. H'mts., Mile End) Thomson, W. Mitchell- (Down, North)
Castlereagh, Viscount Lewisham, Viscount Touche, George Alexander
Cator, John Locker-Lampson, G. (Salisbury) Tullibardine, Marquess of
Cecil, Lord Hugh (Oxford University) Lockwood, Rt. Hon. Lt.-Col. A. R. Walker, Colonel William Hall
Chaloner, Colonel R. G. W. Long, Rt. Hon. Walter Weigall, Capt. A. G.
Chamberlain, Rt. Hon. J. A. (Worc'r.) Mackinder, H J. Wheler, Granville C. H.
Clay, Captain H. H. Spender Malcolm, Ian White, Major G. D. (Lancs., Southport)
Clive, Percy Archer Mills, Hon. Charles Thomas Williams, Col. R. (Dorset, W.)
Clyde, J. Avon Moore, William Willoughby, Major Hon. Claude
Cooper, Richard Ashmole Morpeth, Viscount Wilson, A. Stanley (York, E. R.)
Courthope, G. Loyd Morrison-Bell, Major A. C. (Honiton) Winterton, Earl
Craig, Captain James (Down, E.) Mount, William Arthur Wolmer, Viscount
Craig, Norman (Kent) Neville, Reginald J. N. Wood, Hon. E. F. L. (Ripon)
Craik, Sir Henry Newman, John R. P. Wood, John (Stalybridge)
Crichton-Stuart, Lord Ninian Newton, Harry Kottingham Worthington-Evans, L. (Colchester)
Croft, H. P. Nicholson, Wm. G. (Petersfield) Wortley, Rt. Hon. C. B. Stuart.
Dairymple, Viscount Nield, Herbert Yate, Col. C. E. (Leics., Melton)
Doughty, Sir George Norton-Griffiths, J. (Wednesbury) Younger, George
Douglas, Rt. Hon. A. Akers. O'Neill, Hon. A. E. D. (Antrim, Mid)
Eyres-Monsell, B. M. Orde-Powlett, Hon. W. G. A. TELLERS FOR THE NOES.— Mr. Cave and Mr. Pollock.
Fell, Arthur Ormsby-Gore, Hon. William
Fisher, W. Hayes Pease, Hebert Pike (Darlington)
Mr. CHURCHILL

claimed "That the Question be now put."

Question put, "That the Question be now put."

Lord HUGH CECIL

I rise to a point of Order. [Interruption.]

The DEPUTY-CHAIRMAN

I hope the House will allow the Noble Lord to put his point.

Lord HUGH CECIL

I desire to ask you whether you have accepted the Closure or not. I understand that the Question is, "That the Clause stand part of the Bill."

The DEPUTY-CHAIRMAN

The Question is, "That the Question, which is 'that the Clause, as amended, stand part of the Bill,' be now put."

Mr. WATSON RUTHERFORD (seated and wearing his hat)

I did not catch that you put the Question, "That the Question be now put." I understood that the Question put was, "That the Clause stand part of the Bill." You have not, so far as I have heard, put the Question, "That the Question be now put."

The DEPUTY - CHAIRMAN

May I again explain that the Question is, "That the Question be now put," that Question being "That the Clause, as amended, stand part of the Bill."

Mr. WATSON RUTHERFORD

I am afraid I have not made my point clear. Before you put the Question, "That the

Clause stand part of the Bill, you must put the Question, "That the Question be now put."

Several HON. MEMBERS

That is the Question.

Mr. BUTCHER

Am I right in supposing that the Home Secretary moved, "That the Question be now put"? If so, we did not understand that.

The DEPUTY-CHAIRMAN

The Question is, "That the Question, 'That the Clause, as amended, stand part of the Bill,' be now put."

The Committee divided: Ayes, 217; Noes, 153.

Division No. 54.] AYES. [3.13 a.m.
Abraham, William (Dublin Harbour) Field, William Macdonald, J. R. (Leicester)
Acland, Francis Dyke Fiennes, Hon. Eustace Edward MacGhee, Richard
Adamson, William Fitzgibbon, John Macnamara, Dr. Thomas J.
Addison, Dr. C. Flavin, Michael Joseph MacNeill, John Gordon Swift
Agar-Robartes, Hon. T. C. R. Furness, Stephen W. MacVeagh, Jeremiah
Allen, Arthur Acland (Dumbartonshire) Gelder, Sir William Alfred M'Curdy, C. A.
Armitage, R. Gill, Alfred Henry M'Laren, H. D. (Leices.)
Baker, Harold T. (Accrington) Glanville, H. J. M'Micking, Major Gilbert
Barran, Rowland Hirst (Leeds, N.) Goddard, Sir Daniel Ford Marshall, Arthur Harold
Barry, Redmond John (Tyrone, N.) Goldstone, Frank Mason, David M. (Coventry)
Barton, William Greig, Colonel J. W. Masterman, C. F. G.
Beale, William Phipson Guest, Major Hon. C. H. C. (Pembroke) Mathias, Richard
Bentham, George Jackson Guest, Hon. Frederick E. (Dorset, E.) Meagher, Michael
Birrell, Rt. Hon. Augustine Gulland, John W. Meehan, Francis E. (Leitrim, N.)
Black, Arthur W. Gwynn, Stephen Lucius (Galway) Mond, Sir Alfred Moritz
Booth, Frederick Handel Hackett, J. Money, L. G. Chiozza
Bowerman, Charles W. Harcourt, Robert V. (Montrose) Montagu, Hon. E. S.
Boyle, D. (Mayo, N.) Harvey, A. G C. (Rochdale) Mooney, John J.
Brace, William Harvey, T. E. (Leeds, West) Morgan, George Hay
Brady, Patrick Joseph Haslam, Lewis (Monmouth) Morrell, Philip
Brocklehurst, William B. Haslam, James (Derbyshire) Munro, R.
Brunner, J. F. L. Havelock-Allan, Sir Henry Needham, Christopher T.
Burke, E. Haviland. Haworth, Arthur A. Neilson, Francis
Burns, Rt. Hon. John Hayden, John Patrick Nolan, Joseph
Carr-Gomm, H. W. Hayward, Evan Norman, Sir Henry
Cawley, H. T. (Lancs., Heywood) Helme, Norval Watson O'Brien, Patrick (Kilkenny)
Chancellor, Henry George Henderson, Arthur (Durham) O'Connor, John (Kildare, N.)
Chapple, Dr. William Allen Henry, Sir Charles O'Connor, T. P. (Liverpool)
Churchill, Rt. Hon. Winston S. Higham, John Sharp O'Dowd, John
Clancy, John Joseph Hinds, John O'Grady, James
Clough, William Hobhouse, Rt. Hon. Charles E. H. O'Keily, Edward P. (Wicklow, W.)
Clynes, John R. Holt, Richard Durning O'Malley, William
Collins, Godfrey P. (Greenock) Horne, Charles Silvester (Ipswich) O'Neill, Dr. Charles (Armagh, S.)
Condon, Thomas Joseph Hudson, Walter O'Shaughnessy, P. J.
Corbett, A. Cameron Hughes, Spencer Leigh O'Sullivan, Timothy
Cornwall, Sir Edwin A. Illingworth Percy H. Palmer, Godfrey Mark
Craig, Herbert James (Tynemouth) Isaacs, Sir Rufus Daniel Parker, James (Halifax)
Crawshay-Williams, Eliot John, Edward Thomas Pearce, Robert (Staffs, Leek)
Crumley, Patrick Johnson, William Pearson, Hon. Weetman H. M.
Davies, Ellis William (Eifion) Jones Edgar R. (Merthyr Tydvil) Pease, Rt. Hon. Joseph A. (Rotherham)
Davies, Timothy (Lincs., Louth) Jones, Henry Haydn (Merioneth) Pirie, Duncan V.
Dawes, J. A. Jones, Leif Stratten (Notts, Rushcliffe) Pointer, Joseph
Delany, William Jones, William (Carnarvonshire) Pollard, Sir George H.
Dillon, John Jones, W. S. Glyn- (T'w'r H'mts, Stepney) Ponsonby, Arthur A. W. H.
Doris, William Keating, M. Power, Patrick Joseph
Duncan, C. (Barrow-in-Furness) Kellaway, Frederick George Price, C. E. (Edinburgh, Central)
Edwards, Allen C. (Glamorgan, E.) Kilbride, Denis Priestley, Sir W. E. B. (Bradford, E.)
Edwards, Sir Francis (Radnor) King, J. (Somerset, N.) Primrose, Hon. Neil James
Elibank, Rt. Hon. Master of Lambert, George (Devon, S. Molten) Raffan, Peter Wilson
Elverston, Harold Lambert, Richard (Wilts, Cricklade) Raphael, Sir Herbert Henry
Esmonde, Dr. John (Tipperary, N.) Law, Hugh A. Rea, Walter Russell (Scarborough)
Esmonde, Sir Thomas (Wexford, N.) Lawson, Sir W.(Cumb'rld., Cockerm'th) Redmond, John E. (Waterford)
Essex, Richard Walter Leach, Charles Redmond, William Archer (Tyrone, E)
Falconer, James Levy, Sir Maurice Rendall, Atheistan
Farrell, James Patrick Lewis, John Herbert Richards, Thomas
Fenwick, Charles Low, Sir Frederick (Norwich) Richardson, Thomas (Whitehaven)
Ferens, T. R. Lundon, T. Roberts, Charles H (Lincoln)
Ffrench, Peter Lynch, A. A. Roberts, George H. (Norwich)
Robertson, Sir G. Scott (Bradford) Smyth, Thomas F. (Leitrim, S.) Waring, Walter
Robinson, Sidney Soares, Ernest Joseph Warner, Sir Thomas Courtenay
Roch, Walter F. (Pembroke) Stanley, Albert (Staffs., N. W.) Webb, H.
Rowlands, James Strauss, Edward A. (Southwark, West) Wedgwood, Josiah C.
St. Maur (Harold) Summers, James Woolley White, Patrick (Meath, North)
Samuel, Rt. Hon. H. L. (Cleveland) Sutton, John E. Whyte, A. F. (Perth)
Samuel, J. (Stockton-on-Tees) Taylor, John W. (Durham) Williams, John (Glamorgan)
Samuel, S. M. (Whitechapel) Tennant, Harold John Williams, P (Middlesurough)
Scanlan, Thomas Thorne, G. R. (Wolverhampton) Wilson, Hon. G. G. (Hull, W.)
Scott, A. M'Callum (Glasgow, Bridgeton) Toulmin, George Wilson, W. T. (Westhoughton)
Seely, Col., Right Hon. J. E. B. Trevelyan, Charles Philips Wood, T. M'Kinnon (Glasgow)
Sherwell, Arthur James Ure, Rt. Hon. Alexander Young, William (Perth, East)
Shortt, Edward Verney, Sir Harry
Simon, Sir John Allsebrook Walters, John Tudor TELLERS FOR THE AYES.— Mr. Dudley Ward and Mr. Benn.
Smith, Albert (Lancs., Clitheroe) Ward, John (Stoke-upon-Trent)
Smith, H. B. Lees (Northampton) Wardle, George J.
NOES.
Archer-Shee, Major Martin Fleming, Valentine Peel, Capt. R. F. (Woodbridge)
Ashley, Wilfrid W. Fletcher, John Samuel (Hampstead) Peel, Hon. William R. W. (Taunton)
Astor, Waldorf Foster, Philip Staveley Perkins, Walter Frank
Baird, J. L. Gastrell, Major W. H. Peto, Basil Edward
Baker, Sir R. L. (Dorset, N.) Gibbs, George Abraham Pole-Carew, Sir R.
Baldwin, Stanley Gilmour, Captain J. Pollock, Ernest Murray
Balfour, Rt. Hon. A. J. (City, Lond.) Goldsmith, Frank Pretyman, E. G.
Banbury, Sir Frederick George Gordon, I. Pryce-Jones, Col. E. (Montgom'y B'ghs)
Baring, Captain Hon. Guy Victor Grant, J. A. Quilter, William Eley C.
Barlow, Montogue (Salford, South) Greene, Walter Raymond Rawson, Colonel Richard H.
Barnston, Harry Gretton, John Remnant, James Farquharson
Barrie, H. T. (Londonderry, N.) Guinness, Hon. Walter, Edward Rice, Hon. Walter Fitz-Uryan
Bathurst, Hon. Allen B. (Glouc., E.) Hall, D. B. (Isle of Wight) Rolleston, Sir John
Beach, Hen. Michael Hugh Hicks Hambro, Angus Vaidemar Ronaldshay, Earl of
Benn, Arthur Shirley (Plymouth) Hardy, Laurence (Kent, Ashford) Rothschild, Lionel de
Benn, Ion Hamilton (Greenwich) Harris, Henry Percy Royds, Edmund
Bennett-Goldney, Francis Helmsley, Viscount Rutherford, Watson (L'pool, W. Derby)
Bentinck, Lord Henry Cavendish. Henderson, Major H. (Berkshire) Salter, Arthur Clavel)
Bigland, Alfred Hillier, Dr. Alfred Peter Sanders, Robert A.
Bird, A. Hill-Wood, S. (High Peak) Sanderson, Lancelot
Boscawen, Sackville T. Griffith. Hohler, G. F. Scott, Sir S. (Marylebone, W.)
Boyton, James Hope, James Fitzalan (Sheffield) Smith, Harold (Warrington)
Brassey, H. Leonard Campbell Horne, Wm. E. (Surrey, Guildford) Spear, John Ward
Bridgeman, W. Clive Hunt, Rowland Stanier, Beville
Bull, Sir William James Hunter, Sir Charles Roderick (Bath) Stanley, Hon. G. F. (Preston)
Burgoyne, A. H Jardine, Ernest (Somerset, E.) Staveley-Hill, Henry
Burn, Colonel C. R. Kebty-Fletcher, J. R. Steel-Maitland, A. D.
Butcher, John George Kerr-Smiley, Peter Kerr Stewart, Gershom
Carlile, Edward Hildred Kerry, Earl of Swift, Rigby
Cassel, Felix Knight, Capt. E. A. Talbot, Lord Edmund
Castlereagh, Viscount Lawson, Hon. H. (T. H'm'ts, Mile End) Terrell, Henry (Gloucester)
Cator, John Lewisham, Viscount Thomson, W. Mitchell (Down, N.)
Cave, George Locker-Lampson, O. (Ramsey) Touche, George Alexander
Cecil, Lord Hugh (Oxford University) Lockwood, Rt. Hon. Lt.-Col- A. R. Tullibardine, Marquess of
Chaloner, Col. R. G. W. Long, Rt. Hon. Walter Walker, Col. William Halt
Chamberlain, Rt. Hon. J. A. (Worc'r.) Mackinder, Halford J. Weigall, Capt. A. G.
Clay, Captain H. H. Spender Malcolm, Ian Wheler, Granville C. H.
Clive, Percy Archer Mills, Hon. Charles Thomas White, Major G. D. (Lancs., Southport)
Clyde, J. Avon Moore, William Williams, Col. R. (Dorset, W.)
Cooper, Richard Ashmole Morpeth, Viscount Willoughby, Major Hon. Claude
Courthope, George Loyd Morrison-Bell, Major A. C. (Honiton) Wilson, A. Stanley (York, E. R.)
Craig, Captain James (Down, E.) Mount, William Arthur Winterton, Earl
Craig, Norman (Kent) Neville, Reginald J. N. Wolmer, Viscount
Craik, Sir Henry Newman, John R. P. Wood, Hon. E. F. L. (Ripon)
Crichton-Stuart, Lord Ninian Newton, Harry Kottingham Wood, John (Stalybridge)
Croft, Henry Page Nicholson, William G. (Petersfield) Worthington-Evans, L.
Dairymple, Viscount Nield, Herbert Wortley, Rt. Hon. C. B. Stuart.
Doughty, Sir George Norton-Griffiths, J. (Wednesbury) Yate, Col. C. E.
Douglas, Rt. Hon. A. Akers. O'Neill, Hon. A. E. B. (Antrim, Mid) Younger, George
Eyres-Monsell, Bolton M. Orde-Pewlett, Hon. W. G. A.
Fell, Arthur Ormsby-Gore, Hon. William TELLERS FOR THE NOES.— Lord Balcarres and Mr. H. W. Forster.
Fisher, William Hayes Pease, Herbert Pike (Darlington)

Question put accordingly, "That the Clause, as amended, stand part of the Bill."

The Committee proceeded to a Division.

Mr. Dudley Ward and Mr. Wedgwood Benn were appointed Tellers for the Ayes, but no Member being willing to act as Teller for the Noes, the Chairman declared the Ayes had it.

Mr. BALFOUR

I propose now to make another appeal to the Government based on a more recent statement of the Prime Minister—a statement made across the floor of the House at 4 o'clock. I asked the Prime Minister in the first place whether he thought of getting the Bill through to-night. He scouted the idea of any such policy, but went on to explain that if the House sat late this evening it was not to be anything in the nature of an all-night sitting or a prolonged sitting. I am not going to discuss the matter, I am only going to state that the Prime Minister distinctly gave us to understand that he did not contemplate that course and I call upon the Government to carry out the pledge that he gave. "I move that the Chairman do report Progress and ask leave to sit again."

Mr. CHURCHILL

I was present to-day in the House when the Prime Minister answered the right hon. Gentleman after question time on this subject and it is perfectly true that the Prime Minister then was quite clear that we were not to get the Bill—by which he meant the Bill and the new clauses—to-night. The Government could not expect and did not intend to ask the House to endeavour to pass the Bill and the new clauses to-night. The Prime Minister hoped that it would not be necessary that we should sit very late. We have all hoped so too. But the Government have made no change whatever in the plan of time in which they have been working. They have not only made no change, between 4 o'clock yesterday afternoon and the moment we have now reached, but they have made no change in the proposals which we have put before Parliament since the beginning of the Session. We stated at the very beginning of the Session that we would allocate our time to last year's Budget six-and-a-half days. Six-and-a-half days we will give. No less on any account; no more if we can avoid it. I very much regret indeed that hon. Gentlemen opposite should find that course disagreeable to them and should take it as an injustice. But if they would study the conditions of Parliamentary business they will see that nothing but absolute necessity—unless our business is to get into a tangle and this Budget is to hang over until next year and tread upon the toes of the next Budget, and unless great interests, great purposes which we have in hand are to be prejudiced—that we should use every exertion and make every sacrifice to get this Revenue Bill within the period which we originally fixed and which we frankly and plainly announced to the House weeks ago. Really hon. Gentlemen opposite ought not to allow their natural feelings of partisanship to carry them beyond the limits of Parliamentary comfort. There is good reason—

Lord HUGH CECIL

There is no good reason for breaking a Parliamentary undertaking. [Interruption.]

The DEPUTY-CHAIRMAN

I would ask the Noble Lord to wait his opportunity.

Mr. CHURCHILL

I am so much accustomed to the controversial methods of the Noble Lord who deals always in taunts and in insults—[Interruption.]

The DEPUTY-CHAIRMAN

I would invite hon. Members on both sides and at the bar to allow a proper discussion of the Motion.

Mr. CHURCHILL

I say I am quite sufficiently acquainted—[Interruption.]

The DEPUTY-CHAIRMAN

I hope hon. Members will be good enough to allow the Chair to control the Debate—it cannot be done without the consent of both sides—and permit the right hon. Gentleman to proceed.

Mr. CHURCHILL

We on this side allowed the right hon. Gentleman—

Earl WINTERTON

He did not insult you.

Mr. CHURCHILL

There is nothing unparliamentary in the language which I used. If there was the Noble Lord would be the first person to call attention to it. I was saying that the Noble Lord (Lord Hugh Cecil), who always deals in insults—[Interruption.]

The DEPUTY-CHAIRMAN

I would repeat my request to the House to allow the discussion to proceed and I would appeal to right hon. Gentlemen and hon. Members who take part in the discussion to devote themselves entirely to the business question whether the Committee should report progress or not. It is not to the credit of the House that taunts should be flung across the House, and I would call upon the Noble Lord to wait his turn to reply to the arguments.

Mr. CHURCHILL

I shall strictly respect your wishes, Sir. I do not desire to make any reply to the accusations which the Noble Lord interjected into my remarks that we had broken our promise. I was making no reply to that, but I put it to hon. Gentlemen opposite that they will realise it was a remark to which a reply was fully justified. I wish to say this on the merits of the policy which we are now pursuing, and which we resolved to pursue if this Bill had been discussed in the ordinary course before Christmas—[Opposition cries of "Why was it not discussed"]. Really hon. Gentlemen are doing themselves no credit by these proceedings. If this Bill had been discussed in the ordinary course before Christmas, I think that three full weeks of Parliamentary time would have been considered quite a fair allowance for it, having regard to the exceptional circumstances of last year. We gave five days in the last Parliament and six-and-a-half days in this—an equivalent of three full weeks of Parliamentary time.

Mr. AUSTEN CHAMBERLAIN

This Bill was never introduced.

Mr. CHURCHILL

But what is this Bill? [Opposition cries of "What is it?"] It is a Bill of concessions.

The DEPUTY-CHAIRMAN

The question before the House is not as to the nature of the Bill. [Interruption.] Hon. Members do not make it easy for any hon. Member to speak to the Question. I hope hon. Members will assist the Chair.

Mr. CHURCHILL

I should like nothing better than to be able to accede to the demands which have been made by the right hon. Gentleman who leads the Opposition that we should now report progress and terminate our labours now. But, having regard to the great mass of new clauses which have been put down, and which raise again the whole of the controversies of the 1909 Budget, it is imperative that we should make substantial progress in our task unless we are to sacrifice and prejudice the interests of the main measures of this Session. If we did that we should be failing absolutely in our duty. It is with the greatest regret of causing irritation or anger to hon. Gentlemen opposite, but I must ask the House to address itself for a longer period to the discussion of this Bill in order that we may at any rate get to the end of the Bill before we separate.

Mr. BALFOUR

Allow me to ask one question. Does the right hon. Gentleman deny the interpretation I and my friends put upon the statement of the Prime Minister, made at four o'clock, that he did not contemplate a sitting which was to extend to this time?

Mr. CHURCHILL

The Prime Minister could not have foreseen the resistance with which our measure has been met. The Government have certainly never diverged in the least from their intention to dispose of this measure within the limits of the time we have given.

Mr. STEEL-MAITLAND

I only want to ask the right hon. Gentleman one question. He says, he would, or the Leader of the Government would have given this House three weeks in which to discuss this measure bad it come on last autumn. How many days does he consider amount to three weeks' Parliamentary time. If the right hon. Gentleman says that he cannot get through the business in decent time before the 31st March, why on earth should he not be able to give us next Monday for this measure. From what we have heard from the right hon. Gentleman [Interruption].

The DEPUTY-CHAIRMAN

I wish hon. Gentlemen below the Gangway would allow the hon. Gentleman to proceed. I do think the Committee would do well to leave matters of order to the Chair. So long as I am to be in this position I shall do my best, wherever disorderly interruptions come from, to restrain them.

Mr. JOHN WARD

It has no effect on one side of the House. [Cries of "Name."]

The DEPUTY-CHAIRMAN

That is a matter for the Chair. If hon. Members would address the Chair, which is the custom and rule of the House, Members would conduce to the better conduct of business.

Mr. STEEL-MAITLAND

My first words on rising were to address you personally. May I suggest to the right hon. Gentleman that if business has got into a tangle it has nothing to do with the party on this side of the House. The whole responsibility lies with the leaders of that side of the House and with the Government Bench. If the right hon. Gentleman will consult the time that has been taken for Finance Bills in past years, he will find in the first place that there has never been any closure since last year on measures of this kind. Last year there may have been something to be said for it because in the previous year this House had passed the Finance Bill. This year there is no justification for such a course. The amount of time allotted to this Bill is grossly inadequate in comparison with the time taken for Finance Bills in previous years when they were non-controversial. We cannot understand why the right hon. Gentleman should not give us the time allotted to the joint debate on matters of Army and Navy expenditure.

Mr. CHURCHILL

I explained why in my speech.

Mr. STEEL-MAITLAND

The right hon. Gentleman gave a reason which did not appeal to anyone on this side of the House. All I could understand was that he had given a promise to some Members of his own side of the House. I do not know whether he attaches the value to a promise given to his own side which he does not appear to attach to a promise given to this side, but if he wished to deal fairly by the House as a whole, he would settle matters with his own Friends and pursue the obligations that had been made by the Prime Minister to the Opposition. There is no reason why he should not give his own Friends opportunity to discuss that subject ad nauseam afterwards. There is no need to do it before the 31st of March. We could have that extra day for discussing clauses of great complexity, which cannot be discussed properly at this hour of the morning. I would appeal to the right hon. Gentleman once again. I hardly think he himself has been the cause of that cool and collected spirit which he suggested earlier in the evening was the reason why the discussion should be continued to this late hour.

Lord HUGH CECIL

It is very difficult at this hour of the night to discuss a Motion of this kind. The right hon. Gentleman I think scarcely appreciates the accusation made against him and the Government. The intentions of the Prime Minister are not of the least matter. What does matter is what he said. He said he did not contemplate a late sitting. It is in accordance with the immemorial traditions of this House that a pledge given by the Leader of one party to the other is not broken. No one can maintain that this—it is now nearly four o'clock—is not an unduly late sitting. It is not my business to consider whether Government business is in a difficult position or not. The most ordinary obligation of morality and honour requires that the promise should be kept. It is open to a Government as to any other person to break their pledged word, but what is not open to them is to escape the imputation of dishonour which attaches to promise-breaking. Such a proceeding, if it involved pecuniary matters, would lead them to prison. Such a proceeding, if done in the ordinary course of private life and intercourse, would drive them from the society of gentlemen.

Mr. CHURCHILL

I rise to Order. I wish to ask you, Mr. Whitley, whether, if the Noble Lord pursues this line of argument, a reply will be permitted?

The DEPUTY-CHAIRMAN

I was listening to the Noble Lord, and I was on the point of rising to ask him to address himself particularly to the Question, in the same manner as I have done other speakers.

Lord HUGH CECIL

The only purpose of my argument is to show we ought to report progress because the Government have promised that we should. As far as the Home Secretary's desire to reply is concerned I do not in the least complain of any reply he would endeavour to make. I do not in the least complain of attacks, nor do I desire to be spared them. The point at present is whether the Government are not bound in honour to consent to this Motion. I warn them they will put themselves in a very grave position if they refuse. I think it is a grave position to depart from the traditions of this House. Beyond all doubt such a thing has never happened in Parliamentary experience that an assurance given by the Leader of the House across the floor of the House has been broken.

4.0 A.M.

Mr. WATSON RUTHERFORD

I can give a very much more important reason than the promise of the Prime Minister why this Clause should be postponed. Personally I do not attach the slightest importance to the promise of the Prime Minister, and I do not think much of either the honour or dishonour of it. The reason I would give goes to the merits of the case. The next clause is that extremely important clause which takes away from the municipalities the half of the Land Taxes which had been promised to them. I submit that this point, at all events should be discussed at a reasonable hour and under reasonable conditions. You yourself, Mr. Whitley, will remember that when the Finance Act was passed that particular point as to whether the local authorities should be deprived of the benefit of the taxation of site values was discussed at very great length, and occupied a great deal of time and attention, and eventually the Government, in order to try to meet the municipalities in some way, put in this particular Clause, which is now sought to be reversed and repealed. This is therefore a proper time and stage to report progress, and to ask leave to sit again in order that we may come fresh at an appropriate hour to what is, after all, the main point of the whole Bill. It would not be fair to the Government or the municipalities to go further with the Bill, and to get involved in this Clause when we could not possibly do anything like justice to it.

Colonel GRIFFITH-BOSCAWEN

I do appeal to right hon. Gentlemen opposite now that we are at so important a Clause in the Bill to meet our-claim. It is a matter on which there is a great difference of opinion on both sides of the House. Members on that side of the House take as strong a view as we do on the taking away of the Land Taxes from the local authorities. Is it fair to ask us to discuss that question at four o'clock in the morning? Should we not take into consideration the great difference of opinion and also the great interest taken in that question by the local authorities all over the country? It is most unjust to ask us to pass this important measure at such a time in the morning. The right hon. Gentleman has told us that the time was given to another Bill, but I ask was it intended last November, when the promise was made, that the Government would take away this share of the local authorities in these taxes? This is a most contentious part of the Bill, and it is only fair it should be postponed. What reason is given for pressing it on? It is said it is important to get this Bill and other Bills through before the 31st March. I venture to say there is no necessity whatever for that. The Budget last year was not through before the end of April. What is the reason for getting this Bill through before the end of March. The only reason is that the right hon. Gentleman wants to proceed with the Parliament Bill, and in order that that measure may be rushed the flimsy excuse is put forward that there is not enough time to get through the financial business. If he would devote the whole of the time between now and the 31st March to finance, there would be plenty of time to get through the whole of the financial business and also give us time to consider this measure. It is neither fair to us nor to the constituencies, nor to Members on that side of the House to ask us to go on with this subject at this hour.

Mr. STANLEY WILSON

I wish to say a few words in support of this Motion, and to endeavour to persuade the Government to see the error of their ways. Feelings have been running high both on the other side of the House and on this side, but I think the time has now come when the Government might listen to the appeal we now make to them. We got on very well for part of the evening until a certain moment. That moment was when the Home Secretary took charge. I would like to remind the hon. Gentleman that this is his first endeavour to lead the House of Commons. I cannot congratulate him on his conciliatory methods. I do not think this is an auspicious beginning or that it speaks well for what may take place in the future. What has been his first proceeding this evening? To throw over the Prime Minister—his own leader, who this afternoon pledged himself to this House that he would not ask us to sit unduly late. I cannot understand why the Government are in this great hurry. Surely there is plenty of time. They have already taken away private Member's time up to Easter and I have not the slightest doubt that after Easter they will take away all private Member's time again. Only a year ago, as an hon. Friend of mine has just said, the Government did not consider that finance was a matter of such vital importance as they appear to do this evening. When the Government began this Debate I do not think they ever for a moment expected they would get nine clauses, but they got them and we are now come to the tenth clause, the most important clause of the whole lot. If the Prime Minister had been present I have not the slightest doubt that in view of the vast importance of the subject which the Home Secretary is asking us to debate he would have allowed us a little relief. After all, feelings have run high, but I should like to appeal to the Home Secretary now on behalf of his own unfortunate supporters on the Front Bench. There is the Attorney-General. I do not know what has become of the Solicitor-General. He has made the best fight of the whole of the Government on the Front Bench, and I am quite sure that we ought to congratulate him on his fight. He has gone to bed; he has left the Attorney-General alone entirely. I think I see also the Financial-Secretary. I am sure he is quite ready to retire if the Home Secretary will allow him to do so. We are going to have plenty of all-night sittings later on. When you get your Parliament Bill into Committee there will be night after night.

Mr. ROBERT HARCOURT rose in his place, and claimed to move, "That the Question be now put"; but the Deputy-Chairman withheld his assent, and declined then to put that Question.

The DEPUTY-CHAIRMAN

I have allowed the hon. Member a good deal of latitude already.

Mr. STANLEY WILSON

I thought the reasons I was bringing forward were very good why we should now report Progress and go home on this particular evening in view of the sittings in the future. If you rule me out of order on that point I will not continue. Now I should like to ask the right hon. Gentleman how far to-night he really intends to go. I do not think he has any idea. As far as he can possibly get, I suppose. I will ask him definitely, does he intend to finish the Bill to-night? I should like a definite answer, because in view of the importance of this Clause 10 I think we ought to know at once. It is a subject of vital importance to every local authority in the country. I will guarantee that every Member in this

House, or practically every Member, has received letters from some* local authority in his Constituency asking them to see that this Clause is properly debated in this House. They are new proposals such as the Government has not contemplated before. My hon. Friend reminds me that there are 300 Members who have already gone to bed, and many of those would have wished to have spoken on an important Clause like this. I protest that the Government have no right to take such a vital Clause on such a vital matter in the middle of the night or in the early hours of the morning. This Clause cannot be got through under four or five hours Debate unless it is done by means of the most stringent closure. I should like to appeal again. Hon. Members do not want to sit up late, except the hon. Member for New-castle-under-Lyme, who has come down dressed suitably for the occasion. I am quite sure that with the exception of that hon. Gentleman, all hon. Gentlemen, if they speak their true feelings, will support this Motion.

Mr. CHURCH ILL

rose in his place, and claimed to move, "That the Question be now put."

Question put, "That the Question be now put."

The Committee divided: Ayes, 215; Noes, 153.

Division No. 55.] AYES. [4.15 a.m.
Abraham, William (Dublin Harbour) Corbett, A. Cameron Goldstone, Frank
Acland, Francis Dyke Cornwall, Sir Edwin A. Greig, Colonel J. W.
Adamson, William Craig, Herbert J. (Tynemouth) Guest, Major Hon. C. H. C. (Pembroke)
Addison, Dr. C. Crawshay-Williams, Eliot Guest, Hon. Frederick E. (Dorset, E.)
Allen, Arthur Acland (Dumbartonshire) Crumley, Patrick Gulland, John W.
Armitage, R. Davies, E. William (Eifion) Gwynn, Stephen Lucius (Galway)
Baker, H. T. (Accrington) Davies, Timothy (Lincs., Louth) Hackett, J.
Barran, Rowland Hirst (Leeds, N.) Dawes, J. A. Harcourt, Robert V. (Montrose)
Barry, Redmond John (Tyrone, N.) Delany, William Harvey, A. G. C (Rochdale)
Barton, William Dillon, John Harvey, T. E. (Leeds, W.)
Beale, W. P. Doris, W. Haslam, Lewis (Monmouth)
Bentham, G. J. Duffy, William J. Havelock-Allan, Sir Henry
Birrell, Rt. Hon. Augustine Duncan, C (Barrow-in-Furness) Haworth, Arthur A.
Black, Arthur W. Edwards, Sir Francis (Randnor) Hayden, John Patrick
Booth, Frederick Handel Elibank, Rt. Hon. Master of Hayward, Evan
Bowerman, C. W. Elverston, H. Helme, Norval Watson
Boyle, D. (Mayo, N.) Esmonde, Dr. John (Tipperary, N.) Henderson, Arthur (Durham)
Brace, William Esmonde, Sir Thomas (Wexford, N.) Henry, Sir Charles S.
Brady, P. J. Essex, Richard Walter Higham, John Sharp
Brocklehurst, W. B. Falconer, J. Hinds, John
Brunner, J. F. L. Farrell, James Patrick Hobhouse, Rt. Hon. Charles E. H.
Burke, E. Haviland. Fenwick, Charles Holt, Richard Durning
Burns, Rt. Hon. John Ferens, T. R. Home, C Silvester (Ipswich)
Carr-Gomm, H. W. Ffrench, Peter Hudson, Walter
Cawley, Harold T. (Heywood) Field, William Hughes, S. L
Chancellor, H. G. Fiennes, Hon. Eustace Edward Illingworth, Percy H.
Chapple, Dr. W. A. Fitzgibbon, John Isaacs, Sir Rufus Daniel
Churchill, Rt. Hon. Winston S. Flavin, Michael Joseph John, Edward Thomas
Clancy, John Joseph Furness, Stephen Johnson, W.
Clough, William Gelder, Sir W. A. Jones, Edgar (Merthyr Tydvil)
Clynes, J. R. Gill, A. H. Jones, H. Haydn (Merioneth)
Collins, G. P. (Greenock) Granville, H. J. Jones, Leif Stratten (Notts, Rushcliffe)
Condon, Thomas Joseph Goddard, Sir Daniel Ford Jones, William (Carnarvonshire)
Jones, W. S. Glyn- (T. H'mts, Stepney) Nolan, Joseph St. Maur, Harold
Keating, M. Norman, Sir Henry Samuel, Rt. Hon. H. L. (Cleveland)
Kellaway, Frederick George O'Brien, Patrick (Kilkenny) Samuel, J. (Stockton-on-Tees)
Kilbride, Denis O'Connor, John (Kildare, N.) Samuel, S. M. (Whitechapel)
King, J. (Somerset, N.) O'Connor, T. P. (Liverpool) Scanlan, Thomas
Lambert, George (Devon, S. Molton) O'Dowd, John Scott, A. M'Callum (Glasgow, Bridgeton)
Lambert, Richard (Wilts, Cricklade) O'Grady, James Seely, Col., Right Hon. J. E. B.
Law, Hugh A. O'Kelly, Edward P. (Wicklow, W.) Sherwell, Arthur James
Lawson, Sir W.(Cumb'rld., Cockerm'th) O'Malley, William Simon, Sir John Allsebrook
Leach, Charles O'Neill, Dr. Charles (Armagh, S.) Smith, Albert (Lancs., Clitheroe)
Levy, Sir Maurice O'Shaughnessy, P. J. Smith, H. B. L. (Northampton)
Lewis, John Herbert O'Sullivan, Timothy Smyth, Thomas F. (Leitrim, S.)
Low, Sir F. (Norwich) Palmer, Godfrey M. Soares, Ernest J.
Lundon, T. Parker, James (Halifax) Stanley, Albert (Staffs, N. W.)
Lynch, A. A. Pearce, Robert (Staffs., Leek) Strauss, Edward A. (Southward, West)
Macdonald, J. R. (Leicester) Pearson, Weetman H. M. Summers, James Woolley
MacGhee, Richard Pease, Rt. Hon. Joseph A. (Rotherham) Sutton, John E
Macnamara, Dr. Thomas J. Pirie, Duncan V. Taylor, John W. (Durham)
MacNeill, John Gordon Swift Pointer, Joseph Tennant, Harold John
MacVeagh, Jeremiah Pollard, Sir George H. Thorne, G. R. (Wolverhampton)
M'Curdy, C. A. Ponsonby, Arthur A. W. H. Toulmin, George
M'Laren, H. D. (Leics., Bosworth) Power, Patrick Joseph Trevelyan, Charles Philips
M'Micking, Major Gilbert Price, C. E. (Edinburgh, Central) Ure, Rt. Hon. Alexander
Marshall, Arthur Harold Priestley, Sir W. E. B. (Bradford, E.) Verney, Sir Harry
Mason, David M. (Coventry) Primrose, Hon. Nell James Walters, John Tudor
Masterman, C. F. G. Raffan, Peter Wilson Ward, John (Stoke-upon-Trent)
Mathias, Richard Raphael, Sir Herbert H. Webb, H.
Meagher, Michael Rea, Walter Russell (Scarborough) Wedgwood, Josiah C.
Meehan, Francis E. (Leitrim, N.) Redmond, John E. (Waterford) White, Patrick (Meath, North)
Mond, Sir Alfred M. Redmond, William Archer (Tyrone, E.) Whyte, Alexander F. (Perth)
Money, L. G. Chiozza Rendall, Atheistan Williams, J. (Glamorgan)
Montagu, Hon. E. S. Richards, Thomas Williams, P. (Middlesborough)
Mooney, J. J. Richardson, Thomas (Whitehaven) Wilson, Hon. G. G. (Hull, W.)
Morgan, George Hay Roberts, Charles H. (Lincoln) Wilson, W. T. (Westhoughton)
Morrell, Philip Roberts, G. H. (Norwich) Wood, T. M'Kinnon (Glasgow)
Munro, R. Robertson, Sir G. Scott (Bradford) Young, W. (Perthshire, E.)
Murray, Captain Hon. A. C. Robinson, Sydney
Needham, Christopher T. Roch, Walter F. (Pembroke) TELLERS FOR THE AYES.— Mr. Dudley Ward and Mr. Benn.
Neilson, Francis Rowlands, James
NOES.
Archer-Shee, Major M. Craig, Norman (Kent) Long, Rt. Hon. Walter
Ashley, W. W. Craik, Sir Henry Mackinder, H J.
Astor, Waldorf Crichton-Stuart, Lord Ninian Malcolm, Ian
Baird, J. L. Croft, H. P. Mills, Hon. Charles Thomas
Baker, Sir R. L. (Dorset, N.) Dairymple, Viscount Moore, William
Balcarres, Lord Doughty, Sir George Morpeth, Viscount
Baldwin, Stanley Douglas, Rt. Hon. A. Akers. Morrison-Bell, Major A. C. (Honiton)
Balfour, Rt. Hon. A. J. (City, Lond.) Eyres-Monsell, B. M. Mount, William Arthur
Banbury, Sir Frederick George Fisher, W. Hayes Neville, Reginald J. N.
Baring, Captain Hon. G. V. Fleming, Valentine Newman, John R. P.
Barlow, Montague (Salford, South) Fletcher, John Samuel (Hampstead) Newton, Harry Kottingham
Barnston, H. Foster, Philip Staveley Nicholson, Wm. G. (Petersfield)
Barrie, H. T. (Londonderry, N.) Gastrell, Major W. H. Nield, Herbert
Bathurst, Hon. A. B. (Glouc., E.) Gibbs, G. A. Norton-Griffiths, J. (Wednesbury)
Beach, Hon. Michael Hugh Hicks Gilmour, Captain J. O'Neill, Hon. A. E. B. (Antrim, Mid)
Benn, Arthur Shirley (Plymouth) Goldsmith, Frank Orde-Powlett, Hon. W. G. A.
Benn, I. H. (Greenwich) Gordon, J. Ormsby-Gore, Hon. William
Bennett-Goldney, Francis Grant, J. A. Pease, Herbert Pike (Darlington)
Bentinck, Lord H. Cavendish Greene, W. R. Peel, Captain R. F. (Woodbridge)
Bigland, Alfred Gretton, John Peel, Hon. W. R. W. (Taunton)
Bird, A. Guinness, Hon. W. E. Perkins, Walter F.
Boscawen, Sackville T. Griffith. Hall, D. B. (Isle of Wight) Peto, Basil Edward
Boyton, J. Hambro, Angus Valdemar Pole-Carew, Sir R.
Brassey, H. Leonard Campbell Hardy, Laurence Pollock, Ernest Murray
Bridgeman, W. Clive Harris, Henry Percy Pretyman, E. G.
Bull, Sir William James Helmsley, Viscount Pryce-Jones, Colonel E.
Burgoyne, A. H. Henderson, Major H. (Abingdon) Quilter, William Eley C.
Burn, Colonel C. R. Hillier, Dr. A. P. Rawson, Colonel R. H.
Butcher, J. G. Hill-Wood, Samuel Remnant, James Farquharson
Carlile, E. Hildred Hohler, G. F. Rice, Hon. W. F.
Cassel, Felix Hope, James Fitzalan (Sheffield) Rolleston, Sir John
Castlereagh, Viscount Home, W. E. (Surrey, Guildford) Ronaldshay, Earl of
Cator, John Hunt, Rowland Rothschild, Lionel de
Cave, George Hunter, Sir C. R. (Bath) Royds, Edmund
Cecil, Lord Hugh (Oxford University) Jardine, E. (Somerset, E.) Rutherford, Watson (L'pool, W. Derby)
Chaloner, Colonel R. G. W. Kebty-Fletcher, J. R. Salter, Arthur Clavell
Chamberlain, Rt. Hon. J. A. (Worc'r.) Kerr-Smiley, Peter Kerr Sanders, Robert A.
Clay, Captain H. H. Spender Kerry, Earl of Sanderson, Lancelot
Clive, Percy Archer Knight, Captain E. A. Scott, Sir S. (Marylebone, W.)
Clyde, J. Avon Lawson, Hon. H. (T. H'mts., Mile End) Smith, Harold (Warrington)
Cooper, Richard Ashmole Lewisham, Viscount Spear, John Ward
Courthope, G. Loyd Locker-Lampson, O. (Ramsey) Stanier, Beville
Craig, Captain James (Down, E.) Lockwood, Rt. Hon. Lt.-Col. A. R. Stanley, Hon. G. F. (Preston)
Staveley-Hill, Henry (Staffordshire) Walker, Colonel William Hall Wood, Hon. E. F. L. (Ripon)
Steel-Maitland, A. D. Weigall, Capt. A. G. Wood, John (Stalybridge)
Stewart, Gershom Wheler, Granville C. H. Worthington-Evans, L. (Colchester)
Swift, Rigby White, Major G. D. (Lancs., Southport) Wortley, Rt. Hon. C. S. Stuart.
Talbot, Lord E. Williams, Col. R. (Dorset, W.) Yate, Col. C. E. (Leics., Melton)
Terrell, H. (Gloucester) Willoughby, Major Hon. Claude Younger, George
Thomson, W. Mitchell- (Down, North) Wilson, A. Stanley (York, E. R.)
Touche, George Alexander Winterton, Earl TELLERS FOR THE NOES.— Mr. Forster and Lord E. Talbot.
Tullibardine, Marquess of Wolmer, Viscount

Question put accordingly, "That the Chairman do report Progress, and ask leave to sit again."

The Committee divided: Ayes, 153; Noes, 214.

Division No. 56.] AYES. [4.20 a.m.
Archer-Shoe, Major M. Fisher, William Hayes Pease, Herbert Pike (Darlington)
Ashley, Wilfrid W. Fleming, Valentine Peel, Capt. R. F. (Woodbridge)
Astor, Waldorf Fletcher, J. S. Peel, Hon. Wm. R. W. (Taunton)
Baird, J. L. Foster, Philip Staveley Perkins, Walter Frank
Baker, Sir R. L. (Dorset, N.) Gastrell, Major W. Houghton Peto, Basil Edward
Balcarres, Lord Gibbs, George Abraham Pole-Carew, Sir R.
Baldwin, Stanley Gilmour, Captain John Pollock, Ernest Murray
Balfour, Rt. Hon. A. J. (City, Lend.) Goldsmith, Frank Pretyman, Ernest George
Banbury, Sir Frederick George Gordon, John Pryce-Jones, Col. E.
Baring, Capt. Hon. Guy Victor Grant, James Augustus Quilter, William Eley C.
Barlow, Montague (Salford, South) Greene, Walter Raymond Rawson, Col. Richard H.
Barnston, Harry Gretton, John Remnant, James Farquharson
Barrie, H. T. (Londonderry, N.) Guinness, Hon. Walter Edward Rice, Hon Walter Fitz-Uryan
Bathurst, Hon. Allen B. (Glouc. E.) Hall, D. B. (Isle of Wight) Rolleston, Sir John
Beach, Hon. Michael Hugh Hicks Hambro, Angus Vaidemar Ronaldshay, Earl of
Benn, Arthur Shirley (Plymouth) Hardy, Laurence (Kent, Ashford) Rothschild, Lionel de
Bonn, Ion Hamilton (Greenwich) Harris, Henry Percy Royds, Edmund
Bennett-Goldney, Francis Helmsley, Viscount Rutherford, Watson (L'pool, W. Derby)
Bentinck, Lord Henry Cavendish Henderson, Major H. (Berks., Abingdon) Salter, Arthur Clavell
Bigland, Alfred Hillier, Dr. Alfred Peter Sanders, Robert Arthur
Bird, Alfred Hill-Wood, Samuel Sanderson, Lancelot
Boscawen, Sackville T. Griffith Hohler, Gerald Fitzroy Scott, Sir S. (Marylebone, W.)
Boyton, James Hope, James Fitzalan (Sheffield) Smith, Harold (Warrington)
Brassey, H. Leonard Campbell Horne, Wm. E. (Surrey, Guildford) Spear, John Ward
Bridgeman, William Clive Hunt, Rowland Stanier, Beville
Bull, Sir William James Hunter Sir Charles Rodk. (Bath) Stanley, Hon. G. F. (Preston)
Burgoyne, Alan Hughes Jardine, Ernest (Somerset, East) Staveley-Hill, Henry (Staffordshire)
Burn, Colonel C. R. Kebty-Fletcher, J. R Steel-Maitland, A. D.
Butcher, John George (York) Kerr-Smiley, Peter Kerr Stewart, Gershom
Carlile, Edward Hildred Kerry, Earl of Swift, Rigby
Cassel, Felix Knight, Captain E. A. Terrell, Henry (Gloucester)
Castlereagh, Viscount Lawson, Hon. H. (T. H'm'ts., Mile End) Thomson, W. Mitchell- (Down, North)
Cator, John Lewisham, Viscount Touche, George Alexander
Cave, George Locker-Lampson, O. (Ramsey) Tullibardine, Marquees of
Cecil, Lord Hugh (Oxford Univ.) Lockwood, Rt. Hon. Lt.-Col. A. R. Walker, Col. William Hall
Chaloner, Col. R. G. W. Long, Rt. Hon. Walter Weigall, Capt. A. G.
Chamberlain, Rt. Hon. J. A. (Worc'r.) Mackinder, Halford J. Wheler, Granville C. H.
Clay, Captain H. H. Spender Malcolm, Ian White, Major G. D. (Lancs., Southport)
Clive, Percy A. Mills, Hon. Charles T. Williams, Col. R. (Dorset, W.)
Clyde, James Avon Moore, William Willoughby, Major Hon. Claude
Cooper, Richard Ashmole Morpeth, Viscount Wilson, A. Stanley (York, E. R.)
Courthope, George Loyd Morrison-Bell, Major A. C. (Honiton) Winterton, Earl
Craig, Captain James (Down, E.) Mount, William Arthur Wolmer, Viscount
Craig, Norman (Kent, Thanet) Neville, Reginald J. N. Wood, Hen. E. F. L. (Yorks, Ripen)
Craik, Sir Henry Newman, John R. P. Wood, John (Stalybridge)
Crichton-Stuart, Lord Ninian Newton, Harry Kettingham Worthington-Evans, L. (Colchester)
Croft, Henry Page Nicholson, Wm. G. (Petersfield) Wortley, Rt. Hon. C. B. Stuart.
Dairymple, Viscount Nield, Herbert Yate, Col. C. E. (Leics., Melton)
Doughty, Sir George Norton-Griffiths, J. (Wednesbury) Younger, George
Douglas, Rt. Hon. A. Akers. O'Neill, Hon. A. E. B. (Antrim, Mid)
Eyres-Monsell, B. M. Orde-Powlett, Hon. W. G. A. TELLERS FOR THE AYES.— Lord E. Talbot and Mr. H. W. Forster.
Fell, Arthur Ormsby-Gore, Hon. William
NOES.
Abraham, William (Dublin Harbour) Bentham, George Jackson Burns, Rt. Hon. John
Acland, Francis Dyke Birrell, Rt. Hon. Augustine Carr-Gomm, H. W.
Adamson, William Black, Arthur W. Cawley, H. T. (Lancs., Heywood)
Addison, Dr. Christopher Booth, Frederick Handel Chancellor, Henry George
Allen, Arthur A. (Dumbarton) Bowerman, Charles W. Chapple, Dr. W. A.
Armitage, Robert Boyle, Daniel (Mayo, North) Churchill, Rt. Hon. Winston S.
Baker, Harold T. (Accrington) Brace, William Clancy, John Joseph
Barran, Rowland Hirst (Leeds, N.) Brady, Patrick Joseph Clough, William
Barry, Redmond J. (Tyrone, N.) Brocklehurst, William B. Collins, Godfrey P. (Greenock)
Barton, William Brunner, John F. L. Condon, Thomas Joseph
Beale, William Phipson Burke, E. Haviland. Corbett, A. Cameron (Glasgow)
Cornwall, Sir Edwin A. Kellaway, Frederick George Price, C. E. (Edinburgh, Central)
Craig, Herbert J. (Tynemouth) Kilbride, Denis Priestley, Sir W. E. B. (Bradford, E.)
Crawshay-Williams, Eliot King, Joseph (Somerset, North) Primrose, Hon. Nell James
Crumley, Patrick Lambert, George (Devon, S. Molton) Raffin, Peter Wilson
Davies, Ellis William (Eifion) Lambert, Richard (Wilts, Cricklade) Raphael, Sir Herbert Henry
Davies, Timotry (Lines, Louth) Law, Hugh A (Donegal, W.) Rea, Waiter Russell (Scarborough)
Dawes, James Arthur Lawson, Sir W.(Cumb'rld., Cockerm'th) Redmond, John E. (Waterford)
Delany, William Leach, Charles Redmond, William Archer (Tyrone, E.)
Dillon, John Levy, Sir Maurice Rendall, Atheistan
Doris, William Lewis, John Herbert Richards, Thomas
Duffy, William J. Low, Sir Frederick (Norwich) Richardson, Thomas (Whitehaven)
Duncan, C. (Barrow-In-Funess) Lundon, Thomas Roberts, Charles H. (Lincoln)
Edwards, Allen C. (Glamorgan, E.) Lynch, Arthur Alfred Roberts, George H. (Norwich)
Edwards, Sir Francis (Radnor) Macdonald, J. R. (Leicester) Robertson, Sir G. Scott (Bradford)
Elibank, Rt. Hon. Master of MacGhee, Richard Robinson, Sidney
Elverston, Harold Macnamara, Dr. Thomas J. Roch, Walter F. (Pembroke)
Esmonds, Dr. John (Tipperary, N.) MacNeill, John Gordon Swift Rowlands, James
Esmonde, Sir Thomas (Wexford, N.) MacVeagh, Jeremiah St. Maur, Harold
Essex, Richard Walter M'Curdy, Charles Albert Samuel, Rt. Hon. H. L. (Cleveland)
Falconer, James M'Laren, H. D. (Leices.) Samuel, J. (Stockton-on-Tees)
Farrell, James Patrick M'Micking, Major Gilbert Samuel, S. M. (Whitechapel)
Gelder, Sir William Alfred Marshall, Arthur Harold Scanlan, Thomas
Gill, Alfred Henry Mason, David M. (Coventry) Scott, A. M'Callum (Glasgow, Bridgeton)
Glanville, Harold James Masterman, C. F. G. Seely, Col., Rt. Hon. J. E. B.
Goddard, Sir Daniel Ford Mathias, Richard Sherwell, Arthur James
Goldstone, Frank Meagher, Michael Simon, Sir John Allsebrook
Greig, Colonel J. W. Meehan, F. E. (Leitrim, North) Smith, Albert (Lancs., Clitheroe)
Guest, Major Hon. C. H. C. (Pembroke) Mond, Sir Alfred Moritz Smith, H. B. Lees (Northampton)
Guest, Hon. Frederick E. (Dorset, E.) Money, L. G. Chiozza Smyth, Thomas F. (Leitrim)
Gulland, John William Montagu, Hon. E. S. Soares, Ernest Joseph
Gwynn, Stephen Lucius Moorey, John J. Stanley, Albert (Staffs, N. W.)
Hackett, John Morgan, George Hay Strauss, Edward A. (Southwark, West)
Harcourt, Robert V. (Montrose) Morrell, Philip Summers, James Woolley
Harvey, A. G. C. (Rochdale) Munro, Robert Sutton, John E.
Harvey, T. E. (Leeds, West) Murray, Capt. Hon. Arthur C. Taylor, John W. (Durham)
Haslam, Lewis (Monmouth) Needham, Christopher T. Tennant, Harold John
Havelock-Allan, Sir Henry Neilson, Francis Thorne, G. R. (Wolverhampton)
Haworth, Arthur A. Nolan, Joseph Toulmin, George
Hayden, John Patrick Norman, Sir Henry Trevelyan, Charles Philips
Hayward, Evan O'Brien, Patrick (Kilkenny) Ure, Rt. Hon. Alexander
Helme, Norval Watson O'Connor, John (Kildare, N.) Verney, Sir Harry
Henderson, Arthur (Durham) O'Connor, T. P. (Liverpool) Walters, John Tudor
Henry, Sir Charles O'Dowd, John Ward, John (Stoke-upon-Trent)
Higham, John Sharp O'Grady, James Wardle, George J.
Hinds, John O'Kelly, Edward P. (Wicklow, W.) Webb, H.
Hobhouse, Rt. Hon. Charles E. H. O'Malley, William Wedgwood, Josiah C.
Holt, Richard Durning O'Neill, Dr. Charles (Armagh, S.) White, Patrick (Meath, North)
Horne, Charles Silvester (Ipswich) O'Shaughnessy, P. J. Whyte, A. F.
Hudson, Walter O'Sullivan, Timothy Williams, John (Glamorgan)
Hughes, S. L. Palmer, Godfrey Mark Williams, Penry (Middlesbrough)
Illingworth, Percy H. Parker, James (Halifax) Wilson, Hon. G. G. (Hull, W.)
Isaacs, Sir Rufus Daniel Pearce, Robert (Staffs., Leek) Wilson, W. T. (Westhoughton)
John, Edward Thomas Pearson, Hon. Weetman H. M. Wood, T. M'Kinnon (Glasgow)
Johnson, William Pease, Rt. Hon. Joseph A. (Rotherham) Young, William (Perth, East)
Jones, Edgar R. (Merthyr Tydvil) Pirie, Duncan V.
Jones, Henry Haydn (Merioneth) Pointer, Joseph
Jones, Leif Stratten (Notts, Rushcliffe) Pollard, Sir George H. TELLERS FOR THE NOES.— Mr. Dudley Ward and Mr. Benn.
Jones, W. S. Glyn- (T'w'r H'mts, Stepney) Ponsonby, Arthur A. W. H.
Keating, Matthew Power, Patrick Joseph

[The CHAIRMAN (Mr. Emmott) in the Chair.]