HC Deb 30 March 1911 vol 23 cc1581-95

(1) For the purpose of Section 20 of the principal Act there shall be deducted from rental value as defined by that section—

  1. (a) Where the right to work the minerals is the subject of a mining lease, any sum or sums payable under any Act for the time being in force for any tax, rate, or other statutory payment or outgoing in respect of the rent constituting the rental value;
  2. (b) A sum equal to one-twentieth part of such rent as being the estimated expenses incurred by the person entitled thereto in the ascertainment of the amount thereof and otherwise in connection with the survey and management of the property out of which the same arises, and Mineral Rights Duty shall only be charged, levied and paid for the financial year ending thirty-first day of March, nineteen hundred and eleven, and every subsequent year on the rental value as defined by the said Section after the deductions mentioned in this Section shall have been made therefrom.

(2) Where minerals are being worked by the proprietor thereof a sum or sums equal to the sum or sums which would be deducted in case the right to work minerals had been the subject of a mining lease.

(3) The sum which may be deducted from rent under Section twenty-one of the principal Act shall be a sum equal to the Mineral Rights Duty on a rental value of the same amount as the rent payable after deductions mentioned in this section shall have been made in respect thereof.—[Mr. W. R. Peel.]

Motion made and Question proposed, "That the Clause be read a second time."

Mr. W. R. PEEL

The House will see that this Amendment is not aimed at the Mineral Rights Duty. It simply has for its object to effect certain alterations in the method of assessment and administration. The Amendment is divided into two parts. The first deals with deductions of taxes and rates and other statutory outgoings, which I suggest should be made from the gross amount before the Mineral Rights Duty of 1s. is assessed on that amount. The second portion of it deals with a certain allowance. I suggest an allowance of one-twentieth for cost of collection. The House will see that the principle of both these two portions of my Amendment is the same, and that is that a man should only pay the tax upon what he actually receives or upon the amount which he receives less that which has immediately to be paid out in order to meet the cost of collection. What are the taxes which already have to be paid upon the profit a man gets in this way? He has to pay Income Tax. He may have to pay Super-tax. He pays Land Duty, and in Scotland, as the Lord Advocate knows very well, he has to pay half the rates. In England, in regard to iron mines, he has to pay a portion of the rates as well. I will take one concrete case to show what the effect of the tax is already. I take a case where a man gets £10,000 a year in mining royalties. First of all, upon this he would pay Income Tax 1s. 2d., £583 6s. 8d. Then he pays Land Tax 1s., £500. There is another £250 for Super-tax, and on these three taxes he would have to pay altogether £1,333 6s. 8d. So that he would receive not £10,000 but £8,666 13s. 4d. It will be seen that he actually has to pay a Mineral Duty of 1s. on that £1,333 6s. 8d. which he never received at all, and the result is he has actually to pay an additional £66 odd in Mineral Duty on money which is paid away to the State, which he cannot retain in his pocket, and which he never gets at all. I submit that is a most absurd injustice and hardship, and I feel sure the Government will do something to remedy it.

You must remember that these are not all the taxes that fall upon the mineral owner, because, after all, there is Increment Duty, and all these taxes are cumulative and the Increment Duty may fall in regard to them. I have a case here where, owing to the ignorance of a sister of a man who was going to sell minerals—her ignorance being that she did not state what the price of the minerals was—the Commissioners assumed that the minerals were worth nothing at all. Ten days after this valuation the mineral property was sold for £11,000, and the Commissioners deducted about £2,000 for the value of the land. So that actually ten days after the valuation the man was charged £1,600 for Increment Duty, being one-fifth of the whole amount of the minerals, simply because this unfortunate error had been made in filling up Form IV. That shows the risk which owners of mineral rights may run. It may be said, in the case of the Super-tax, you do levy it upon the gross amount, and you are not allowed to deduct the income. That is true, but the Super-tax has been treated as an additional Income Tax to the original Income Tax of 1s. 2d., and the tax is 1s. 8d. in the case of money going up to the extent of over £5,000 a year. I believe, however, there is no intention to treat this Mineral Rights Duty as another Super-tax. At least, there was no such intention expressed by the Chancellor of the Exchequer when he introduced it. I say that the effect of levying the 1s. Mineral Rights Duty on the gross amount is that you really levy a higher tax upon the amount which the man actually receives. If you are going to do it, it would be much fairer that you should levy your 1s. 2d. or 1s. 8d. Income Tax upon the amount which the man actually received, in order that the public and the man himself may thoroughly appreciate the extent to which he is being taxed. Perhaps I may add in this connection that, as mines are in the nature of a wasting asset, that is another reason for being fair to the man, because this tax is one, not only upon income, but upon capital as well. I submit that I have shown a case for the first portion of my Amendment which provides that the tax shall be levied upon the net amount.

My second proposal refers to the cost of collection. Hon. Members are familiar with the fact that in a great many other cases an allowance is made for the cost of collection. I do not want to compare local rates with Imperial taxation, but in some cases a deduction is made and you levy on the net amount on which Income Tax is paid. In the case of a local authority in allowing poundage to a landlord they give him 10 or 15 per cent. off the gross amount for empties, and it is obvious that a man does not get into his pocket the whole of that which he is supposed to get. The cost of collection in regard to mining royalties must be considerable. I put it at one-twentieth, and that is the minimum cost as far as I can find out in testing several accounts. One-twentieth is the minimum, and in the case of many estates it is more than that. There are two main ways of dealing with the collection of royalties, the methods in regard to which vary in different parts of the country. I am speaking chiefly of England, and there one way is to charge so much per square foot or per acre. The other is to charge so much on royalty paid for every ton of coal drawn out of the mouth of the pit; but, of course, in order that an owner may check what he ought to get he must employ a surveyor, and this surveyor in both cases must be able to measure the amount of coal obtained, and in that way the man arrives at the amount of royalty which ought to be paid.

Of course these gentlemen do not give their time for nothing, and as far as I can make out the charge is about 5 per cent. on the total amount. I need not enlarge upon the difficulties in regard to mines. There are many cases which arise as a man goes on working a mine which have to be reported upon by a surveyor, and in the case of smaller owners you have five or six of them with coal coming up from the same pit, and there is a good deal of difficulty in deciding whether the coal comes from the property of one man or the property of the other. I only give these few instances, but I could multiply them at great length, in order to show-that the cost of the collection of these royalties is considerable, and that it is fair on the analogy of these other cases, and on principle itself, that some deduction should be made in this case. There are only just two other small points which are dealt with in Sub-sections (2) and (3) of the Clause, and I submit that in the interests of fair play these deductions ought to be allowed. Of course this is a new tax, and it is very important if you are putting on a new impost of this kind that it should be worked as easily as possible and create as small an amount of irritation as possible among those from whom the tax is drawn. As regards the Exchequer, I think these deductions will not make a very great difference. But it will make a very great difference to the sense of fairness with which people regard these taxes. This proposal of mine will only round off the ragged edges of the tax, and make people feel that it is collected with a little more fairness than it would be if these deductions were not allowed.

7.0 P.M.

Colonel GRIFFITH - BOSCAWEN

I wish in the fewest possible words to second this new Clause. I say in a few words because the matter is a very simple one, and is easily understandable, and there are many other new clauses to be moved, and I do not think much time need be taken on this one. But I do appeal to the Government to make us a concession on this matter because as my hon. Friend says, it will not cost very much, and it is a concession which will be a very great advantage. The principle on which the Clause is based is a very simple one, and it is this, that a man shall not pay a tax upon a tax. In the present instance men are compelled to pay a tax upon a tax, and what we ask is that if you are to have this Mineral Rights Duty it should only be paid upon the money which comes into the pocket of the mineral rights owners. The mineral rights owners, however much they dislike it, are prepared to pay this duty, but they say they are prepared to pay it upon money they actually receive, and not upon money which they do not receive at all. I really think the case of the mineral owner is a very hard one. He is paying in the Mineral Rights Duty what amounts to a second Income Tax, because it is absolutely true that if one man invests his money in consols and the other in mineral royalties, the first one pays only Income Tax and the other pays Income Tax plus Mineral Rights Duty. That being so we ask in the case of this special tax that it should only be leviable on the amount of money received. We might take the analogy from the case of the rates. As is well known, a deduction is made in the case of rating so that a man has only to pay on the net amount of rent actually received. Just as a man only pays rates on the net amount, so Mineral Rights Duty ought only to be paid on the net amount, after deducting the taxes he already has to pay, and the rates, if any, and the cost of collection, which my hon. Friend has put down at a very small amount. It is constantly held by hon. Members opposite that if we defend the owner of mineral rights or the owner of minerals we are defending or asking favours for a special class of particularly greedy people, all of whom belong to the wealthier classes. That is absolutely not the case. In the district that I represent the mines are very small, and the coalfields have been split amongst a very large number of people, many of them comparatively poor, who have bought the minerals and work their own mines. It is exceedingly hard on that class that they should have to pay this very heavy duty, and pay on money that they never received.

Mr. BOOTH

I trust the Government will not respond in any sympathetic manner to the request of hon. Members opposite that these owners of royalties should escape their fair burden of contributing to the State. I have no doubt the hon. Members are perfectly sincere in their proposals, and I only regret that their knowledge of this particular matter is so limited. I have a very considerable experience of paying mining royalties on coal and on ironstone, and I consider that with regard to the whole range and scope of this Bill there is no receiver of income who, in my opinion, who is let off so lightly as the receiver of mining royalties. If the hon. Member got a concession of this character, it could only mean that in future Budgets, the amount, instead of being Is., would be raised to 1s. 3d. or 1s. 6d. I take it that the object of the Bill is to acquire revenue for the purposes of the State, and, speaking as one of those who have embarked a considerable amount of money in this particular business, it seems to me that of all the sources of revenue to which the Chancellor of the Exchequer might apply his mind there is no more fruitful field and no more just field for exacting a contribution to the expenses of the State than the receiver of royalties. The hon. Members do not, perhaps, know the full meaning of the Clause they have proposed. I see no definite mention of the question of way-leaves. The most important part, as a rule, of a mining lease is that which relates to way-leaves, and it seems to me that where the owner of a way-leave exacts the uttermost contribution, as he usually does, from those who are working the lease it is quite time the State stepped in, and asked for a substantial contribution to pay for "Dreadnoughts" to keep the Germans from coming to possess those very way-leaves. I am surprised that hon. Members representing those who have such valuable interests, as a rule men of great wealth, are not concerned that they should pay a large contribution in order that the country may be saved from invasion. The position of a way-leave owner is one of exceptional opportunity. He owns a small strip of land and, if you get a mining lease which is contemplated in this Clause to work your own plot, and you go under the narrow strip belonging to the owner to get coal also leased to you on the other side of the narrow strip, he exacts so much on every ton of coal passing underneath. There are very few Members who have so delightful an occupation as that of receiving way-leaves. Any clause ought to be willing to make a substantial contribution, not of 1s., but of 2s. 6d. or 5s. in the £.

If hon. Members press this point very much further they will not do any kindness to their friends. The more this question is discussed the more it will be seen that the amount exacted is altogether insignificant. When that slip of ground to which I have referred happens to belong to the public, it may be a common or a public highway since the time of the Romans, those private owners who also happen to be colliery proprietors contribute nothing in the way of way-leaves to the public. They make none of those concessions to the public interest which they exact from those who are at the head of industries working the coal. I would ask hon. Members to beware about bringing forward such Clauses as this. In their interests I will not proceed to discuss it and analyse it line by line. I am perfectly certain if the business people of this country, those who pay on their hard earned savings to Income Tax and various other taxes, should realise the injustice of their position as compared with the favourable position of these receivers of mining royalties, they would get proposals which would startle them. It is out of kindness to hon. Members opposite, who have always a sympathy with the rich landlord or receiver of royalties, and in order that legislation upon this subject may be moderate, that I decline to go through the Clause and tell the House all I know about the subject. The position is largely this. Collieries which I could name are working without making any profit. They are paying huge sums to these receivers of royalties, and it would be a matter of great astonishment to many of us concerned in the industry if, after carrying them through in periods of great difficulties, and paying away all the profits in many cases to these receivers of royalties, we should hear that they are disinclined to pay a contribution to the Exchequer out of the magnitude of their resources. It will arouse questions in the minds of the business men of this country, as well as of the representatives of labour, if they pursue this subject. They have alluded to the cost of collection. Never since I came into the House a few weeks ago have I heard such an absurd statement brought forward. I wish hon. Members, if they wish to serve their friends, would take a little more trouble to do them justice. Have hon. Members never heard of a mining lease where the whole of the cost of collection and survey is put against the men working the lease?

What is the position? The landowner, the friend of many hon. Members opposite, has a piece of ground under which scientists tell him there is coal or ironstone, which may be worked under a lease. The owner gives an opportunity, at the expense of the seeker, to go and bore in his land, it may be in his park, or his paddock, or his field, and the business men, the co-adventurers, club together and pay the railway fare of the experts and come on to the landowners' territory at their own expense, with their own ideas. The owner in the meantime, I suppose, is sitting in his house defending his rights. They bore and they get certain results, which are analysed and submitted to the proprietor of the land, and afterwards, if the business men can make it worth while, they begin operations. The landowner will exact a royalty per ton, with the stipulation of a minimum royalty, whether the number of tons are got or not. Under these circumstances the business men can go and develop the land belonging to the protégé of hon. Members who have brought this Clause in. The boring is to be at the expense of the business men, and the surveying is to be at the expense of the business men; but that is not sufficient. The land in the ordinary way may be bringing in a farming rent, and although the landowner receives a large increase of income from the mining, he is not inclined to lose the small income he is getting from the farmer, and he, therefore, stipulates that they shall, not merely pay the royalties upon the minerals they get, but also compensate the farmer for the loss of his plot and restore the top soil after they have removed the ironstone. I am speaking now more particularly of the ironstone which is got in Lincolnshire. The landowner does not lose a shilling of his agricultural rent. He has not spent a single shilling. He has employed no scientist, no engineer, and no workmen, but he stipulates to have his amount per ton on all that is got, with no loss of his agricultural rent.

If the Chancellor of the Exchequer, for the needs of the State, after he has got in his Income Tax and his various duties, looks around the whole arena of business of rent receiving and income receiving, surely when he wants a small contribution extra for the needs of the State to keep away this foreign foe which terrorises hon. Gentlemen opposite he can find no more suitable quarter to apply for that extra contribution than the receiver of mining royalties and of wayleaves. I trust hon. Members opposite will give me credit that I leave the subject with a considerable amount of regret. I am somewhat familiar with it, and could perhaps go on a little further and make a party score. I am not anxious to do that. I am only speaking from a business standpoint. If they wish to do their friends justice let them speak as little as possible on such Clauses as this.

MARQUESS of TULLIBARDINE

I wish to thank the hon. Member on behalf of Members on this side for his kindness in letting us off a party score. I wish to approach the matter from a Scottish point of view. I am one of those landlords who have considerably more of the minerals which are employed in a Louth election than are employed apparently in Cheltenham, and so far as coals are concerned I have no personal interest in them. I think the Chancellor of the Exchequer does not quite bear in mind that there is a difference between the system of rating minerals in Scotland and in England. In England the local rates are paid, I think, by law, nearly always by the tenant, and the owner receives his net rent in full. In Scotland there is a considerable difference, and the owner has to pay his share of all the local rates, that is to say, Police Rate, Road Rates, Public Health Rates, and School Rates. Therefore, you find that an owner in an ordinary mining district in Scotland probably has to pay something like 2s. 6d. in the £, or about 12½ per cent. on the net rent, as compared with an Englishman. I believe there are cases exactly the same in England, otherwise this case would not have arisen. I do not for a moment suppose even the hon. Member who has just spoken wishes to have different landlords differentially treated. He surely wants them to be all equally badly or equally well treated. What we are asking for as far as Scotland is concerned is that we may be put on an-equality with English landlords in this particular respect. I think hon. Gentlemen opposite forget that mineral rents or royalties are a return on a subject, which is gradually exhausting, so that the proportions of the rent or royalty, which, of course, is greater or less according to the rights of the mineral, is a return of the price, or, in other words, of capital, and yet you will find the whole rental royalty is treated as income right through, and assessed for Income Tax and local rates. That does not seem very fair. It is an absolute and distinct departure from all methods of taxation in almost every other department. The Solicitor-General for Scotland knows perfectly well that Scottish mine owners are differentially treated, and not as fairly treated as English mine owners. I am sorry that there are only about three Scottish Members in the House at present. This is a matter that affects the whole of the mining industry in Scotland. I hope hon. Members, if the Motion goes to a division, will vote in favour of equal, and not unequal, taxation in Scotland. We have already had an example of this in regard to the Tobacco Duties in Ireland, and I hope that Irish Members will support Scotland on this particular question.

Mr. MUNRO-FERGUSON

The point raised by the hon. Member is a simple one. In Scotland, the owner of mining royalties does pay local rates, while the owner of mining royalties in England does not. I do not very much care whether the mining royalty owner in England is called upon to pay local rates, or whether the mining royalty owner in Scotland is relieved of them, but I say the tax should be made equal. I do not mind which way it is done.

Mr. LANE-FOX

I wish to try to bring back the Debate to the actual Clause now before the House. The hon. Gentleman opposite made a very emphatic speech, such as might have been made if we were dealing with the whole subject of mining royalties. But this Clause does not deal with the whole question. It merely deals with fairness of administration. When the whole question is before the House we shall, no doubt, receive from the hon. Gentleman the rest of the pearls which we were spared this evening. When he accuses us of not knowing the subject of which we are talking, and not knowing the meaning of the Clause, I would ask him to study the Finance Act which this clause is intended to amend. He will find that the words rental value will cover way-leaves. What we complain of is that this taxation is not as fair as other taxation in the country. This constitutes a tax upon a tax. After all, it is not a matter of opinion. The fact remains that in the vast majority of cases the income is not received, and the amount should not be counted as income. The point is a very simple one, and I hope it will be sympathetically dealt with by the hon. Gentleman.

Mr. HOBHOUSE

I do not intend to go into the whole question of mining royalties, although I think a good deal might be said in support of the views expressed by the hon. Member for Pontefract (Mr. Booth). The hon. Member who' initiated this Debate (Mr. Peel) said he was not attacking the Mineral Rights-Duty, and the hon. Member for the Bark-stone Ash Division (Mr. Lane-Fox) says he does not question the Mineral Rights Duty. They may not be attacking it, but what they are doing is attempting to whittle it away. When this House imposed the tax at the rate of 5 per cent. it knew perfectly well that in respect of rental values there was no deduction in the case of Income Tax or similar taxes. It meant it to be a tax on the total amount received by the mineral rights owner.

Mr. PEEL

Received?

Mr. HOBHOUSE

Yes, received on the rental value. The House was seized of the facts, and it knew what it was doing when it imposed that rate. It is not the intention of the Government to reduce that rate from 5 per cent., at which it was then fixed. The hon. Member who seconded the Amendment told us that any concession would be greatly valued. I hope that would be so, but I am bound to say that it has not yet been the experience of the Government in making concessions. The whole of this Bill has been in the way of concessions, but they have not been appreciated by hon. Gentlemen opposite. I do not think they have encouraged us to go in any way or in any direction at all to meet them further than we have done. There is only one other point in regard to which I wish to say a word, and that is in regard to the treatment of mine owners in Scotland. There is undoubtedly a difference as regards this tax between the treatment of Scottish and English mine owners, and also some differentiation under the Rating Act of 1874. It is clearly impossible, even if I had the will, to make any alteration in this matter. I make no promise at all for the future in respect of it. But at all events, the fact has been brought to my notice, and I think the Noble Lord must be content with that statement.

Question put, "That the Clause be read a second time."

The House divided: Ayes. 171; Noes, 287.

Division No. 98.] AYES. [6.35 p.m.
Acland-Hood, Rt. Hon. Sir A. F. Cator, John Fletcher, John Samuel (Hampstead)
Archer-Shee, Major M. Cautley, H. S. Forster, Henry William
Ashley, W. W. Cave, George Gardner, Ernest
Attar, Waldorf Chaloner, Col. R. G. W. Gastrell, Major W. H.
Baird, J. L. Chaplin, Rt Hon. Henry Gibbs, G. A.
Baker, Sir R. L. (Dorset, N.) Clay, Captain H. Spender Gilmour, Captain J.
Balcarres, Lord Clive, Percy Archer Goldman, C. S.
Baldwin, Stanley Clyde, J. Avon Goulding, Edward Alfred
Banbury, Sir Frederick George Cooper, Richard Ashmole Grant, J. A.
Banner, John S. Harmood. Craig, Charles Curtis (Antrim, S.) Guinness, Hon. W. E.
Baring, Captain Hon. G. Craig, Captain James (Down, E.) Haddock, George Bahr
Barlow, Montague (Salford, South) Craig, Norman (Kent) Hall, Fred (Dulwich)
Barnston, H. Craik, Sir Henry Hambro, Angus Valdemar
Bathurst, Charles (Wilts, Wilton) Crichton-Stuart, Lord Ninian Harris, Henry Percy
Bathurst, Hon. A. B. (Glouc, E.) Croft, H. P. Helmsley, Viscount
Beach, Hon. Michael Hugh Hicks Dairymple, Viscount Henderson, Major H. (Berks, Abingdon)
Beckett, Hon. W. Gervase Dalziel, D. (Brixton) Hickman, Colonel T.
Benn, Arthur Shirley (Plymouth) Dewar, Sir J. A. (Inverness) Hill, Sir Clement
Beresford, Lord C. Dickson, Rt. Hon. C. Scott Hills, J. W.
Bird, A. Dixon, C. H. Hill-Wood, Samuel
Boscawen, Sackville T. Griffith. Douglas, Rt. Hon. A. Akers. Hoare, S. J. G.
Boyle, W. L. (Norfolk, Mid) Eyres-Monsell, B. M. Hohler, G. F.
Boyton, J. Falle, B. G. Hope, Harry (Bute)
Brassey, H. Leonard Campbell Fell, Arthur Hope, James Fitzaian (Sheffield)
Bridgeman, W. Clive Fetherstonhaugh, Godfrey Horne, W. E. (Surrey, Guildford)
Bull, Sir William James Finlay, Sir Robert Houston, Robert Paterson
Burn, Colonel C. R. Fisher, W. Hayes Hunt, Rowland
Butcher, J. G. (York) Fitzroy, Hon. E. A. Hunter, Sir C. R. (Bath)
Campion, W. R. Flannery, Sir J. Fortescue Jardine, E. (Somerset, E.)
Castlereagh, Viscount Fleming, Valentine Jessel, Captain H. M.
Joynson-Hicks, William Nield, Herbert Stanley, Hon. Arthur (Ormskirk)
Kebty-Fletcher, J. R. Norton-Griffiths, J. (Wednesbury) Stanley, Hon. G. F. (Preston)
Kerr-Smiley, Peter Orde-Powlett, Hon. W. G. A. Starkey, John R.
Kerry, Earl of Ormsby-Gore, Hon. William Steel-Maitland, A. D.
Kimber, Sir Henry Parkes, Ebenezer Stewart, Gershom
Kinloch-Cooke, Sir Clement Pease, Herbert Pike (Darlington) Strauss, Arthur (Paddington, North)
Kirkwood, J. H. M. Peel, Capt. R. F. (Woodbridge) Swift, Rigby
Knight, Capt. Eric Ayshford Peel, Hon. W. R. W. (Taunton) Sykes, Alan John
Lane-Fox, G. R. Perkins, Walter F. Terrell, G. (Wilts, N. W.)
Law, Andrew Bonar (Bootle, Lancs.) Peto, Basil Edward Terrell, H. (Gloucester)
Leo, Arthur H. Pole-Carew, Sir R. Thomson, W. Mitchell- (Down, North)
Lockyer-Lampson, G. (Salisbury) Pollock, Ernest Murray Thynne, Lord A.
Lowe, Sir F. W. (Birm., Edgbaston) Pryce-Jones, Col. E. Touche, George Alexander
Lyttelton, Hon. J. C. (Droitwich) Quilter, William Eley C. Tulilbardine, Marquess of
Lyttelton, Rt. Hon. A. (Hanover Sq.) Ratcliff, R. F. Walker, Col. William Hall
MacCaw, Wm. J. MacGeagh Rawlinson, John Frederick Peel Walrond, Hon. Lionel
Macmaster, Donald Rawson, Colonel R. H. Warde, Col. C. E. (Kent, Mid)
Magnus, Sir Philip Remnant, James Farquharson Wheler, Granville C. H.
Mildmay, Francis Bingham Rice, Hon. W. White, Major G. D. (Lancs., Southport)
Mills, Hon. Charles Thomas Ronaldshay, Earl of Willoughby, Major Hon. Claude
Morpeth, Viscount Samuel, Sir Harry (Norwood) Wolmer, Viscount
Morrison-Bell, Capt. E. F. (Ashburton) Sanders, Robert A. Wood, Hon. E. F. L. (Ripen)
Mount, William Arthur Sanderson, Lancelot Wood, John (Stalybridge)
Neville, Reginald J. N. Sandys, G. J. (Somerset, Wells) Worthington-Evans, L. (Colchester)
Newdegate, F. A. Scott, Leslie (Liverpool, Exchange) Wortley, Rt. Hon. C. B. Stuart.
Newman, John R. P. Smith, F. E. (Liverpool, Walton) Yate, Col. C. E. (Leics., Melton)
Newton, Harry Kottingham Spear, John Ward TELLERS FOR THE AYES.—Mr. Younger and Mr. Samuel Roberts.
Nicholson, William G. (Petersfield) Stanier, Beville
NOES.
Abraham, William (Dublin Harbour) Collins, Stephen (Lambeth) Harcourt, Robert V. (Montrose)
Acland, Francis Dyke Compton-Rickett, Rt. Hon. Sir J. Harcourt, Rt. Hon. Lewis (Rossendale)
Adamson, William Condon, Thomas Joseph Hardie, J. Keir (Merthyr Tydvil)
Addison, Dr. C. Corbett, A. Cameron Harvey, A. G. C. (Rochdale)
Adkins, W. Ryland D. Cornwall, Sir Edwin A. Harvey, W. E. (Derbyshire, N. E.)
Agar-Robartes, Hon. T. C. R. Cory, Sir Clifford John Haslam, James (Derbyshire)
Agnew, Sir George William Crooks, William Haslam, Lewis (Monmouth)
Ainsworth, John Stirling Crumley, Patrick Havelock-Allan, Sir Henry
Alden, Percy Dalziel, Sir James H. (Kirkcaldy) Hayden, John Patrick
Allen, Arthur A. (Dumbarton) Davies, E. William (Eifion) Hayward, Evan
Allen, Charles Peter (Stroud) Davies, Timothy (Lincs., Louth) Henderson, Arthur (Durham)
Anderson, A. Davies, Sir W. Howell (Bristol, S.) Herbert, Col. Sir Ivor
Armitage, R. Davies, M. Vaughan- (Cardigan) Higham, John Sharp
Ashton, Thomas Gair Dawes, J. A. Hinds, John
Asquith, Rt. Hon. Horbert Henry Delany, William Hobhouse, Rt. Hon. Charles E. H.
Atherley-Jones, Llewellyn A. Denman, Hon. Richard Douglas Hodge, John
Baker, H. T. (Accrington) Devlin, Joseph Howard, Hon. Geoffrey
Baker, Joseph A. (Finsbury, E.) Dickinson, W. H. (St. Pancras, N.) Hudson, Walter
Balfour, Sir Robert (Lanark) Dillon, John Hughes, S. L.
Barlow, Sir John Emmott (Somerset) Donelan, Captain A. Hunter, W. (Govan)
Barnes, G. N. Duffy, William J. Illingworth, Percy H.
Barran, Sir J. (Hawick) Duncan, C. (Barrow-in-Furness) Isaacs, Sir Rufus Daniel
Barry, Redmond J. (Tyrone, N.) Duncan, J. Hastings (York, Otley) Johnson, W.
Barton, W. Edwards, Enoch (Hanley) Jones, Edgar R. (Merthyr Tydvil)
Beale, W. P. Edwards, Sir Francis (Radnor) Jones, H. Haydn (Merioneth)
Beauchamp, Edward Edwards, John Hugh (Glamorgan, Mid) Jones, Leif Stratten (Notts, Rushcliffe)
Bonn, W. W. (T. Hamlets, S. Geo.) Elibank, Rt. Hon. Master of Jones, William (Carnarvonshire)
Bentham, G. J. Elverston, H. Jowett, F. W.
Bethell, Sir J. H. Esmonde, Dr. John (Tipperary, N.) Joyce, Michael
Birrell, Rt. Hon. Augustine Esmonde, Sir Thomas (Wexford, N.) Keating, M.
Black, Arthur W. Essex, Richard Walter Kellaway, Frederick George
Boland, John Pius Falconer, J. Kennedy, Vincent Paul
Booth, Frederick Handel Fenwick, Charles Kilbride, Denis
Bowerman, C. W. Ferens, T. R. King, J. (Somerset, N.)
Boyle, D. (Mayo, N.) Ffrench, Peter Lamb, Ernest Henry
Brace, William Field, William Lambert, George (Devon, S. Molton)
Brigg, Sir John Fitzgibbon, John Lambert, Richard (Wilts, Cricklade)
Brocklehurst, William B. Flavin, Michael Joseph Lansbury, George
Bryce, J. Annan France, G. A. Lawson, Sir W.(Cumb'rl'nd., Cockerm'th)
Burke, E. Haviland- Gelder, Sir W. A. Lewis, John Herbert
Burns, Rt. Hon. John Gibson, Sir James Puckering Logan, John William
Burt, Rt. Hon. Thomas Gill, A. H. Lough, Rt. Hon. Thomas
Buxton, Rt. Hon. Sydney C. (Poplar) Glanville, H. J. Low, Sir F. (Norwich)
Byles, William Pollard Goddard, Sir Daniel Ford Lundon, T.
Carr-Gomm, H. W. Goldstone, Frank Lynch, A. A.
Cawley, Sir Frederick (Prestwich) Greenwood, Hamar (Sunderland) Macdonald, J. R. (Leicester)
Cawley, Harold T. (Heywood) Griffith, Ellis J. (Anglesey) Macdonald, J. M. (Falkirk Burghs)
Chancellor, H. G. Guest, Major Hon. C. H. C. (Pembroke) Maclean, Donald
Chapple, Dr. W. A. Guest, Hon. Frederick E. (Dorset, E.) Macnamara, Dr. Thomas J.
Churchill, Rt. Hon. Winston S. Gwynn, Stephen Lucius (Galway) MacVeagh, Jeremiah
Clancy, John Joseph Hackett, J. M'Callum, John M.
Clynes, J. R. Hall, Frederick (Normanton) M'Laren, F. W. S. (Lines., Spalding)
Collins, G. P. (Greenock) Hancock, J. G. M'Laren, Walter S. B. (Ches., Crewe)
Markham, Arthur Basil Pease, Rt. Hon. Joseph A. (Rotherham) Smyth, Thomas F. (Leitrim, S.)
Marks, G. Croydon Philipps, Col. Ivor (Southampton) Snowden, Philip
Marshall, Arthur Harold Phillips, John (Longford, S.) Stanley, Albert (Staffs, N. W.)
Martin, Joseph Pointer, Joseph Strachey, Sir Edward
Mason, David M. (Coventry) Pollard, Sir George H. Strauss, Edward A. (Southwark, West)
Masterman, C. F. G. Ponsonby, Arthur A. W. H. Summers, James Woolley
Meagher, Michael Power, Patrick Joseph Sutherland, J. E.
Meehan, Francis E. (Leitrim, N.) Price, C. E. (Edinburgh, Central) Sutton, John E.
Meehan, Patrick A. (Queen's Co.) Price, Sir Robert J. (Norfolk, E.) Taylor, John W. (Durham)
Menzies, Sir Walter Priestley, Sir W. E. B. (Bradford, E) Tennant, Harold John
Millar, James Duncan Primrose, Hon. Neil James Thomas, J. H. (Derby)
Molloy, M. Pringle, William M. R. Thorne, G. R. (Wolverhampton)
Molteno, Percy Alport Radford, G. H. Toulmin, George
Mond, Sir Alfred M. Raffan, Peter Wilson Trevelyan, Charles Philips
Money, L. G. Chiozza Rainy, A. Rolland Ure, Rt. Hon. Alexander
Mooney, J. J. Rea, Rt. Hon. Russell (South Shields) Verney, Sir Harry
Morgan, George Hay Reddy, M. Wadsworth, J.
Morrell, Philip Redmond, John E. (Waterford) Ward, John (Stoke-upon-Trent)
Muldson, John Redmond, William (Clare) Wardle, George J.
Munro, R. Richardson, Albion (Peckham) Warner, Sir Thomas Courtenay
Munro-Ferguson, Rt. Hon. R. C. Richardson, Thomas (Whitehaven) Wason, John Cathcart (Orkney)
Murray, Captain Hon. A. C. Roberts, Charles H. (Lincoln) Wason, Rt. Hon. E. (Clackmannan)
Needham, Christopher T. Roberts, G. H. (Norwich) Watt, Henry A.
Neilson, Francis Robertson, Sir G. Scott (Bradford) Webb, H.
Nicholson, Charles N. (Doncaster) Robertson, J. M. (Tyneside) Wedgwood, Josiah C.
Nolan, Joseph Robinson, Sidney White, Sir George (Norfolk)
Norman, Sir Henry Roche, Augustine (Louth) White, Sir Luke (York, E. R.)
Norton, Capt Cecil W. Roche, John (Galway, E.) White, Patrick (Meath, North)
Nugent, Sir Walter Richard Roe, Sir Thomas Whitehouse, John Howard
O'Brien, Patrick (Kilkenny) Rowlands, James Whyte, A. F. (Perth)
O'Connor, T. P. (Liverpool) Runciman, Rt. Hon. Walter Wiles, Thomas
O'Doherty, Philip St. Maur, Harold Williams, P. (Middlesbrough)
O'Donnell, Thomas Samuel, Rt. Hon. H. L. (Cleveland) Wilson, Hon. G. G. (Hull, W.)
O'Grady, James Samuel, J. (Stockton) Wilson, John (Durham, Mid)
O'Kelly, Edward P. (Wicklow, W.) Schwann, Rt. Hon. Sir C. E. Wilson, J. W. (Worcestershire, N.)
O'Malley, William Scott, A. MacCallum (Glasgow, Bridgeton) Wilson, W. T. (Westhoughton)
O'Neill, Dr. C. (Armagh, S.) Seely, Col., Rt. Hon. J. E. B. Winfrey, Richard
O'Shaughnessy, P. J. Sheehy, David Wood, T. M'Kinnon (Glasgow)
Palmer, Godfrey Shortt, Edward Yoxall, Sir James Henry
Parker, James (Halifax) Simon, Sir John Allsebrook
Pearce, Robert (Staffs, Leek) Smith, Albert (Lancs., Cilthero) TELLERS FOR THE NOES.—Mr. Gulland and Mr. Dudley Ward.
Pearce, William (Limehouse) Smith, H. B. (Northampton)
Division No. 99.] AYES. [7.25 p.m.
Acland-Hood, Rt. Hon. Sir A. F. Forster, Henry William Newdegate, F. A.
Ashley, W. W Gardner, Ernest Newman, John R. P.
Astor, Waldort Gastrell, Major W. H. Newton, Harry Kottingham
Bagot, Lieut.-Colonel J. Gibbs, G. A. Nicholson, William G. (Petersfield)
Baird, J. Lawrence Gilmour, Captain J. Norton-Griffiths, J. (Wednesbury)
Baker, Sir R. L. (Dorset, N.) Goldman, C. S. Orde-Powlett, Hon. W. G. A.
Balcarres, Lord Goulding, Edward Alfred Parkes, Ebenezer
Baldwin, Stanley Grant, J. A. Peel, Capt. R. F. (Woodbridge)
Balfour, Rt. Hon. A. J. (City, Lond.) Greene, W. R. Perkins, Walter F.
Banbury, Sir Frederick George Gretton, John Peto, Basil Edward
Banner, John S. Harmood. Guinness, Hon. Walter Edward Pole-Carew, Sir R.
Barlow, Montague (Salford, South) Haddock, George Bahr Pollock, Ernest Murray
Barnston, H. Hall, Fred (Dulwich) Pryce-Jenes, Col. E.
Bathurst, Charles (Wilts, Wilton) Hambro, Angus Valdemar Quilter, William Eley C.
Bathurst, Hon. A. B. (Glouc, E.) Harris, Henry Percy Ratcliff, R. F.
Beach, Hon. Michael Hugh Hicks Helmsley, Viscount Rawlinson, John Frederick Peel
Beckett, Hon. W. Gervase Henderson, Major H. (Berks, Abingdon) Rawson, Colonel R. H.
Bonn, Arthur Shirley (Plymouth) Hickman, Colonel T. Remnant, James Farquharson
Benn, Ion Hamilton (Greenwich) Hill, Sir Clement Rice, Hon. W.
Beresford, Lord C. Hills, J. W. Roberts, S. (Sheffield, Eccleshall)
Boyle, W. L. (Norfolk, Mid) Hill-Wood, Samuel Ronaldshay, Earl of
Boyton, J. Hoare, S. J. G. Salter, Arthur Clavell
Brassey, H. Leonard Campbell Hohler, G. F. Sanders, Robert A.
Bridgeman, W. Clive Hope, Harry (Bute) Sanderson, Lancelot
Bull, Sir W. J. Horne, W. E. (Surrey, Guildford) Sandys, G. J. (Somerset, Wells)
Burn, Colonel C. R. Houston, Robert Paterson Smith, F. E. (Liverpool, Walton)
Butcher, J. G. (York) Hume-Williams, W. E. Spear, John Ward
Campion, W. R. Hunt, Rowland Stanier, Beville
Carlile, E. Hildred Hunter, Sir C. R. (Bath) Stanley, Hon. Arthur (Ormskirk)
Castlereagh, Viscount Ingleby, Holcombe Stanley, Hon. G. F. (Presten)
Cator, John Jardine, E. (Somerset, E.) Starkey, John R.
Cautley, H. S. Jessel, Captain H. M. Staveley-Hill, Henry (Staffordshire)
Cave, George Joynson-Hicks, William Steel-Maitland, A. D.
Chaloner, Col. R. G. W. Kebty-Fletcher, J. R. Stewart, Gershom
Clay, Captain H. Spender Kerr-Smiley, Peter Strauss, Arthur (Paddington, North)
Clive, Percy Archer Kerry, Earl of Swift, Rigby
Clyde, J. Avon Kimber, Sir Henry Sykes, Alan John
Cooper, Richard Ashmole Kinloch-Cooke, Sir clamant Terrell, G. (Wilts, N. W.)
Courthope, G. Loyd Kirkwood, J. H. M. Terrell, H. (Gloucester)
Craig, Charles Curtis (Antrim, S.) Knight, Capt. Eric Ayshford Thynne, Lord A.
Craig, Captain James (Down, E.) Lane-Fox, G. R. Touche, George Alexander
Craig, Norman (Kent) Larmer, Sir J. Walker, Col. William Hall
Craik, Sir Henry Law, Andrew Bonar (Bootle, Lancs.) Walrond, Hon. Lionel
Croft, H. P. Lee, Arthur H. Warde, Col. C. E. (Kent, Mid)
Dairymple, Viscount Locker-Lampson, G. (Salisbury) Wheler, Granville C. H.
Dalziel, D. (Brixton) Lowe, Sir F. W. (Birm., Edgbaston) White, Major G. D. (Lancs., Southport)
Dickson, Rt. Hon. C. Scott Lyttelton, Rt. Hon. A. (Hanover Sq.) Williams, Col. R. (Dorset, W.)
Dixon, C. H. Lyttelton, Hon. J. C. (Droitwich) Willoughby, Major Hon. Claude
Douglas, Rt. Hon. A. Akers- MacCaw, Wm. J. MacGeagh Wolmer, Viscount
Eyres-Monsell, B. M. Macmaster, Donald Wood, Hon. E. F. L. (Ripon)
Falle, B. G. Magnus, Sir Philip Wood, John (Stalybridge)
Fell, Arthur Mildmay, Francis Bingham Worthington-Evans, L. (Colchester)
Fetherstonhaugh, Godfrey Mills, Hon. Charles Thomas Wortley, Rt. Hen. C. B. Stuart.
Finlay, Sir Robert Morpeth, Viscount Yate, col. C. E. (Leics., Melton)
Fitzroy, Hon. E. A. Morrison-Bell, Capt. E. F. (Ashburton) Younger, George
Flannery, Sir J. Fortescue Morrison-Bell, Major A. C. (Honiton)
Fleming, Valentine Mount, William Arthur TELLERS FOR THE AYES.—Mr. Peel and Col. Griffith-Boscawen.
Fletcher, John Samuel (Hampstead) Neville, Reginald J. N.
NOES.
Abraham, William (Dublin Harbour) Barry, Redmond J. (Tyrone, N) Burt, Rt. Hon. Thomas
Acland, Francis Dyke Barton, W. Buxton, Rt. Hon. Sydney C. (Poplar)
Adamson, William Beale, W. P. Byles, William Pollard
Addison, Dr. C. Beauchamp, Edward Carr-Gomm, H. W.
Agnew, Sir George William Benn, W. W. (T. Hamlets, S. Geo.) Cawley, Sir Frederick (Prestwich)
Ainsworth, John Stirling Bentham, G. J Cawley, Harold T. (Heywood)
Alden, Percy Bethell, Sir J. H. Chancellor, H. G.
Allen, Arthur A. (Dumbarton) Birrell, Rt. Hon. Augustins Chapple, Dr. W. A.
Allen, Charles Peter (Stroud) Black, Arthur W. Churchill, Rt. Hon. Winston S.
Anderson, A. Macbeth Boland, John Plus Clancy, John Joseph
Armitage, Robert Booth, Frederick Handel Clynes, J. R.
Asquith, Rt. Hon. Herbert Henry Bowerman, C. W. Collins, G. P. (Greenock)
Atherley-Jones, Llewelyn A. Boyle, D. (Mayo, N.) Collins, Stephen (Lambeth)
Baker, H. T. (Accrington) Brace, William Compton-Rickett, Rt. Hon. Sir J.
Baker, Joseph A. (Finsbury, E.) Brigg, Sir John Condon, Thomas Joseph
Balfour, Sir Robert Brocklehurst, William B. Corbett, A. Cameron
Barlow, Sir John Emmott (Somerset) Bryce, John Aunan Cornwall, Sir Edwin A.
Barnes, G. N. Burke, E. Haviland- Cory, Sir Clifford John
Barran, Sir J. (Hawick) Burns, Rt. Hon. John Cowan, W. H.
Crooks, William Joyce, Michael Raffan, Peter Wilson
Crumley, Patrick Keating, M. Rainy, A. Rolland
Dalziel, Sir J. H. (Kirkcaldy) Kellaway, Frederick George Rea, Rt. Hon. Russell (South Shields)
Davies, E. William (Eifion) Kennedy, Vincent Paul Reddy, M.
Davies, Timothy (Lincs., Louth) King, Joseph (Somerset, N.) Redmond, John E. (Waterford)
Davies, Sir W. Howell (Bristol, S.) Lamb, Ernest Henry Redmond, William (Clare)
Davies, M. Vaughan (Cardigan) Lambert, George (Devon, S. Molton) Richardson, Albion (Peckham)
Dawes, J. A. Lambert, Richard (Wilts, Cricklade) Richardson, Thomas (Whitehaven)
Delany, William Lansbury, George Roberts, Charles H. (Lincoln)
Denman, Hon. R. D. Lawson, Sir W.(Cumb'rl'nd., Cockerm'th) Roberts, G. H. (Norwich)
Dewar, Sir J. A. (Inverness) Lewis, John Herbert Robertson, Sir G. Scott (Bradford)
Dickinson, W. H. (St. Pancras, N.) Logan, John William Robertson, J. M. (Tyneside)
Dillon, John Lough, Rt. Hon. Thomas Robinson, Sidney
Donelan, Captain A. Low, Sir F. (Norwich) Roche, Augustine (Louth)
Duffy, William J. Lundon, T. Roche, John (Galway, E.)
Duncan, C. (Barrow-in-Furness) Lyell, Charles Henry Roe, Sir Thomas
Duncan, J. Hastings (York, Otley) Lynch, A. A. Rowlands, James
Edwards, Enoch (Hanley) Macdonald, J. R. (Leicester) Runciman, Rt. Hon. Walter
Edwards, Sir Francis (Radnor) Macdonald, J. M. (Falkirk Burghs) St. Maur, Harold
Edwards, John Hugh (Glamorgan, Mid) Maclean, Donald Samuel, Rt. Hon. H. L. (Cleveland)
Elibank, Rt Hon. Master of Macnamara, Dr. T. J. Samuel, J. (Stockton)
Elverston, H. MacVeagh, Jeremiah Schwann, Rt. Hon. Sir Charles E.
Esmonde, Dr. John (Tipperary, N.) M'Callum, John M. Scott, A. MacCallum (Glasgow, Bridgeton)
Esmonde, Sir Thomas (Wexford, N.) M'Laren, Walter S. B. (Ches., Crewe) Seely, Rt. Hon. Colonel
Essex, Richard Walter Marshall, Arthur Harold Sheehy, David
Falconer, J. Martin, Joseph Shortt, Edward
Fenwick, Charles Mason, David M. (Coventry) Simon, Sir John Allsebrook
Ferens, T. R. Masterman, C. F. G. Smith, Albert (Lancs., Clithero)
Ffrench, Peter Meagher, Michael Smith, H. B. (Northampton)
Field, William Meehan, Francis E. (Leitrim, N.) Smyth, Thomas F. (Leitrim, S.)
Fitzgibbon, John Meehan, Patrick A. (Queen's Co.) Snowden, Philip
Flavin, Michael Joseph Menzies, Sir Walter Spicer, Sir Albert
France, G. A. Millar, James Duncan Stanley, Albert (Staffs, N. W.)
Gelder, Sir W. A. Molloy, M. Strachey, Sir Edward
Gibson, Sir James P. Molteno, Percy Alport Strauss, Edward A. (Southwark, West)
Gill, A. H. Money, L. G. Chiozza Summers, James Woolley
Glanville, H. J. Mooney, J. J. Sutherland, J. E.
Goddard, Sir Daniel Ford Morgan, George Hay Sutton, John E
Goldstone, Frank Morrell, Philip Taylor, John W. (Durham)
Greenwood, Granville G. (Peterborough) Muldoon, John Tennant, Harold John
Grey, Rt. Hon. Sir Edward Munro, R. Thomas, J. H. (Derby)
Griffith, Ellis J. (Anglesey) Munro-Ferguson, Rt. Hon. R. C. Thorne, G. R. (Wolverhampton)
Guest, Major Hon. C. H. C. (Pembroke) Murray, Captain Hon. A. C. Toulmin, George
Guest, Hon. Frederick E. (Dorset, E.) Needham, Christopher T. Ure, Rt. Hon. Alexander
Gwynn, Stephen Lucius (Galway) Neilson, Francis Verney, Sir Harry
Hackett, J. Nicholson, Charles N. (Doncaster) Wadsworth, J.
Hall, F. (Yorks, Normanton) Nolan, Joseph Walters, John Tudor
Hancock, John George Norman, Sir Henry Ward, John (Stoke-upon-Trent)
Harcourt, Rt. Hon. L. (Rossendale) Norton, Capt. Cecil W. Ward, W. Dudley (Southampton)
Harcourt, Robert V. (Montrose) Nugent, Sir Walter Richard Wardle, George J.
Hardie, J. Keir (Merthyr Tydvil) O'Brien, Patrick (Kilkenny) Waring, Walter
Harvey, A. G. C. (Rochdale) O'Connor, John (Kildare, N.) Warner, Sir Thomas Courtenay
Harvey, W. E. (Derbyshire, N. E.) O'Connor, T. P. (Liverpool) Wason, Rt. Hon. E. (Clackmannan)
Haslam, James (Derbyshire) O'Doherty, Philip Wason, John Cathcart (Orkney)
Haslam, Lewis (Monmouth) O'Donnell, Thomas Watt, Henry A.
Havelock-Allan, Sir Henry O'Grady, James Webb, H.
Hayden, John Patrick O'Kelly, Edward P. (Wicklow, W.) Wedgwood, Josiah C.
Hayward, Evan O'Malley, William White, Sir George (Norfolk)
Henderson, Arthur (Durham) O'Neill, Dr. C. (Armagh, S.) White, Sir Luke (Buckrose)
Henderson, J. McD. (Aberdeen, W.) O'Shaughnessy, P. J. White, Patrick (Meath, North)
Herbert, Col. Sir Ivor O'Sullivan, Timothy Whitehouse, John Howard
Higham, John Sharp Palmer, Godfrey M. Whittaker, Rt. Hon. Sir Thomas P.
Hinds, John Parker, James (Halifax) Whyte, A. F. (Perth)
Hobhouse, Rt. Hon. Charles E. H. Pearce, Robert (Staffs, Leek) Wiles, Thomas
Hodge, John Pearce, William (Limehouse) Williams, J. (Glamorgan)
Horne, C. Silvester (Ipswich) Pease, Rt. Hon. Joseph A. (Rotherham) Williams, P. (Middlesbrough)
Howard, Hon. Geoffrey Philipps, Col. Ivor (Southampton) Wilson, Hon. G. G. (Hull, W.)
Hudson, Walter Phillips, John (Longford, S.) Wilson, John (Durham, Mid)
Hughes, S. L. Pickersgill, Edward Hare Wilson, J. W. (Worcestershire, N.)
Hunter, W. (Govan) Pointer, Joseph Wilson, W. T. (Westhoughton)
Isaacs, Sir Rufus Daniel Pollard, Sir George H. Winfrey, Richard
Johnson, W. Ponsonby, A. A. W. H. Wood, T. M'Kinnon (Glasgow)
Jones, Edgar Rees (Merthyr Tydvil) Power, Patrick Joseph Young, W. (Perthshire, E.)
Jones, H. Haydn (Merioneth) Price, C. E. (Edinburgh, Central) Yoxall, Sir James Henry
Jones, Leif Stratten (Notts, Rushclifle) Price, Sir Robert J. (Norfolk, E.)
Jones, William (Carnarvonshire) Priestley, Sir W. E. B. (Bradford, E.) TELLERS FOR THE NOES.—Mr. Illingworth and Mr. Gulland.
Jones, W. S. Glyn- (T. H'mts., Stepney) Pringle, W. M. R.
Jowett, F. W. Radford, G. H.