§ For the purposes of this Act the withdrawal in whole or in part of an exemption from a tax shall be treated as the 1436 imposition of an addition to or as the increase of a tax, and the grant or extension of an exemption from a tax shall be treated as a reduction of a tax, and any other alteration of the provisions with respect to any tax in consequence of 1437 which the proceeds of the tax are increased or diminished shall be treated as an increase or reduction of the tax, as the case may be.
1438§ Question put, "That the Clause be added to the Bill."
§ The Committee divided: Ayes, 311; Noes, 189.
1441| Division No. 356.] | AYES. | [10.53 p.m. |
| Abraham, William (Dublin, Harbour) | Elverston, Sir Harold | Lawson, Sir W. (Cumb'rld, Cockerm'th) |
| Abraham, Rt. Hon. William (Rhondda) | Esmonde, Dr. John (Tipperary, N.) | Leach, Charles |
| Acland, Francis Dyke | Esmonde, Sir Thomas (Wexford, N.) | Levy, Sir Maurice |
| Adamson, William | Essex, Richard Walter | Lewis, John Herbert |
| Adkins, Sir W. Ryland D. | Falconer, James | Lough, Rt. Hon. Thomas |
| Agnew, Sir George William | Farrell, James Patrick | Low, Sir F. (Norwich) |
| Allen, Arthur Acland (Dumbartonshire) | Ferens, Rt. Hon. Thomas Robinson | Lundon, T. |
| Allen, Rt. Hon. Charles P. (Stroud) | Ffrench, Peter | Lyell, Charles Henry |
| Arnold, Sydney | Field, William | Lynch, A. A. |
| Baker, Harold T. (Accrington) | Flennes, Hon. Eustace Edward | Macdonald, J. M. (Falkirk Burghs) |
| Baker, Joseph Allen (Finsbury, E.) | Fitzgibbon, John | McGhee, Richard |
| Balfour, Sir Robert (Lanark) | Flavin, Michael Joseph | Maclean, Donald |
| Baring, Sir Godfrey (Barnstaple) | France, Gerald Ashburner | Macnamara, Rt. Hon. Dr. T. J. |
| Barlow, Sir John Emmott (Somerset) | Gill, A. H. | MacNeill, J. G. Swift (Donegal, South) |
| Barnes, George N. | Ginnell, L. | Macpherson, James Ian |
| Barran, Sir John N. (Hawick) | Gladstone, W. G. C. | MacVeagh, Jeremiah |
| Barran, Rowland Hurst (Leeds, N.) | Glanville, H. J. | M'Callum, Sir John M. |
| Barton, William | Goddard, Sir Daniel Ford | M'Kean, John |
| Beauchamp, Sir Edward | Greenwood, Granville G. (Peterborough) | McKenna, Rt. Hon. Reginald |
| Beck, Artnur Cecil | Greenwood, Hamar (Sunderland) | M'Laren, Hon. H. D. (Leics.) |
| Benn, W. W. (Tower Hamlets, S. Geo.) | Griffith, Ellis Jones | M'Laren, Hon. F. W. S. (Lincs, Spalding) |
| Bentham, George Jackson | Guest, Hon. Major C. H. C. (Pembroke) | Manfield, Harry |
| Birrell, Rt. Hon. Agustine | Gulland, John William | Marks, Sir George Croydon |
| Black, Arthur W. | Gwynn, Stephen Lucius (Galway) | Marshall, Arthur Harold |
| Boland, John Pius | Hackett, J. | Martin, J. |
| Booth, Frederick Handel | Hall, Frederick (Normanton) | Mason, David M. (Coventry) |
| Bowerman, C. W. | Hancock, John George | Meagher, Michael |
| Boyle, Daniel (Mayo, North) | Harcourt, Rt. Hon. Lewis (Rossendale) | Meehan, Francis E. (Leitrim, N.) |
| Brace, William | Harcourt, Robert V. (Montrose) | Menzies, Sir Walter |
| Brady, P. J. | Harmsworth, R. L. (Caithness-shire) | Millar, James Duncan |
| Brocklehurst, Willam B. | Harvey, A. G. C. (Rochdale) | Molloy, Michael |
| Bryce, J. Annan | Harvey, T. E. (Leeds, W.) | Molteno, Percy Alport |
| Buckmaster, Stanley O. | Harvey, W. E. (Derbyshire, N. E.) | Mond, Sir Alfred Moritz |
| Burke, E. Haviland- | Haslam, James (Derbyshire) | Money, L. G. Chlozza |
| Burns, Rt. Hon. John | Haslam, Lewis (Monmouth) | Mooney, John J. |
| Burt, Rt. Hon. Thomas | Havelock-Allan, Sir Henry | Morgan, George Hay |
| Buxton, Rt. Hon. Sydney C. (Poplar) | Hayden, John Patrick | Morrell, Philip |
| Byles, Sir William Pollard | Hayward, Evan | Morison, Hector |
| Carr-Gomm, H. W. | Hazleton, Richard | Morton, Alpheus Cleophas |
| Cawley, Sir Frederick (Prestwich) | Helme, Sir Norval Watson | Muldoon, John |
| Cawley, H. T. (Heywood) | Henderson, Arthur (Durham) | Monro-Ferguson, Rt. Hon. R. C. |
| Chancellor, H. G. | Henry, Sir Charles | Nannetti, Joseph P. |
| Chapple, Dr. W. A. | Herbert, Col. Sir Ivor (Mon. S.) | Needham, Christopher Thomas |
| Churchill, Rt. Hon. Winston S. | Higham, John Sharp | Neilson, Francis |
| Clancy, John Joseph | Hinds, John | Nicholson, Sir C. N. (Doncaster) |
| Clough, William | Hobhouse, Rt. Hon. Charles E. H. | Nolan, Joseph |
| Clynes, John R. | Hodge, John | Norton, Captain Cecil W. |
| Collins, Godfrey P. (Greenock) | Hogge, James Myles | Nugent, Sir Walter Richard |
| Collins, Stephen (Lambeth) | Holmes, Daniel Turner | Nuttall, Harry |
| Condon, Thomas Joseph | Holt, Richard Durning | O'Brien, Patrick (Kilkenny) |
| Cornwall, Sir Edwin A. | Hope, John Deans (Haddington) | O'Connor, John (Kildare, N.) |
| Cotton, William Francis | Horne, C. Silvester (Ipswich) | O'Connor, T. P. (Liverpool) |
| Craig, Herbert J (Tynemouth) | Hudson, Walter | O'Doherty, Philip |
| Crooks, William | Hughes, Spencer Leigh | O'Donnell, Thomas |
| Crumley, Patrick | Illingworth, Percy H. | Ogden, Fred |
| Cullinan, John | Isaacs, Rt. Hon. Sir Rufus | O'Grady, James |
| Dalziel, Rt. Hon. Sir J. H. (Kirkcaldy) | John, Edward Thomas | O'Kelly, Edward P. (Wicklow, W.) |
| Davies, Ellis William (Eifion) | Jones, Rt. Hon. Sir D. Brynmor (Sw'nsea) | O'Kelly, James (Roscommon, N.) |
| Davies, Timothy (Lincs., Louth) | Jones, Edgar (Merthyr Tydvil) | O'Malley, William |
| Davies, Sir W. Howell (Bristol, S.) | Jones, H. Haydn (Merioneth) | O'Neill, Dr. Charles (Armagh, S.) |
| Dawes, J. A. | Jones, J. Towyn (Carmarthen, East) | O'Shaughnessy, P. J. |
| De Forest, Baron | Jones, Leif Stratten (Notts, Rushcliffe) | O'Shee, James John |
| Delany, William | Jones, William (Carnarvonshire) | O'Sullivan, Timothy |
| Denman, Hon. R. D. | Jones, William S. Glyn-(Stepney) | Outhwaite, R. L. |
| Devlin, Joseph | Jowett, Frederick William | Palmer, Godfrey Mark |
| Dickinson, W. H. | Joyce, Michael | Parker, James (Halifax) |
| Dillon, John | Keating, Matthew | Pearce, Robert (Staffs, Leek) |
| Donelan, Captain A. | Kellaway, Frederick George | Pearce, William (Limehouse) |
| Doris, William | Kennedy, Vincent Paul | Pease, Rt. Hon. Joseph A. (Rotherham) |
| Duffy, William J. | Kilbride, Denis | Phillips, Col. Ivor (Southampton) |
| Duncan, C. (Barrow-in-Furness) | King, J. | Phillips, John (Longford, S.) |
| Duncan, J. Hastings (Yorks, Otley) | Lambert, Richard (Wilts, Cricklade) | Pirie, Duncan V. |
| Edwards, Sir Francis (Radnor) | Lardner, James Carrige Rushe | Pointer, Joseph |
| Edwards, John Hugh (Glamorgan, Mid) | Law, Hugh A. (Donegal, West) | Pollard, Sir George H. |
| Ponsonby, Arthur A. W. H. | Russell, Rt. Hon. Thomas W. | Ward, John (Stoke-upon-Trent) |
| Power, Patrick Joseph | Samuel, Rt. Hon. H. L. (Cleveland) | Wardie, George J. |
| Price, C. E. (Edinburgh, Central) | Samuel, J. (Stockton) | Waring, Waiter |
| Price, Sir R. J. (Norfolk, E.) | Scanlan, Thomas | Warner, Sir Thomas Courtenay |
| Priestley, Sir Arthur (Grantham) | Scott, A. MacCallum (Glas., Bridgeton) | Wason, Rt. Hon. E. (Clackmannan) |
| Priestley, Sir W. E. B. (Bradford) | Seely, Col. Rt. Hon. J. E. B. | Wason, John Cathcart (Orkney) |
| Pringle, William M. R. | Sheehy, David | Watt, Henry Anderson |
| Radford, G. H. | Sherwell, Arthur James | Webb, H. |
| Raffan, Peter Wilson | Shortt, Edward | White, J. Dundas (Glas., Tradeston) |
| Rea, Rt. Hon. Russell (South Shields) | Simon, Sir John Allsebrook | White, Patrick (Meath, North) |
| Rea, Walter Russell (Scarborough) | Smith, Albert (Lancs, Clitheroe) | Whitehouse, John Howard |
| Reddy, M. | Smith, H. B. L. (Northampton) | Whittaker, Rt. Hon. Sir Thomas P. |
| Redmond, John E. (Waterford) | Smyth, Thomas F. (Leitrim) | Whyte, A. F. (Perth) |
| Redmond, William (Clare) | Soames, Arthur Wellesley | Wiles, Thomas |
| Redmond, William Archer (Tyrone, E.) | Spicer, Rt. Hon. Sir Albert | Wilkie, Alexander |
| Rendall, Athelstan | Stanley, Albert (Staffs, N. W.) | Williams, John (Glamorgan) |
| Richards, Thomas | Strauss, Edward A. (Southwark, West) | Williams, Llewelyn (Carmarthen) |
| Richardson, Albion (Peckham) | Sutherland, John E. | Williams, Penry (Middlesbrough) |
| Richardson, Thomas (Whitehaven) | Sutton, John E. | Wilson, Hon. G. G. (Hull, W.) |
| Roberts, Charles H. (Lincoln) | Taylor, John W (Durham) | Wilson, Rt. Hon. J. W. (Worcs., N.) |
| Roberts, Sir J. H. (Denbighs) | Taylor, Theodore C. (Radcliffe) | Wilson, W. T. (Westhoughton) |
| Robertson, Sir G. Scott (Bradford) | Taylor, Thomas (Bolton) | Winfrey, Richard |
| Robertson, J. M. (Tyneside) | Tennant, Harold John | Wood, Rt Hon. T. McKinnon (Glas.) |
| Robinson, Sidney | Thomas, James Henry | Young, Samuel (Cavan, E.) |
| Roch, Walter F. | Thorne, G. R. (Wolverhampton) | Young, W. (Perthshire, E.) |
| Roche, Augustine (Louth) | Touimin, Sir George | Yoxall, Sir James Henry |
| Roche, John (Galway, E.) | Trevelyan, Charles Philips | |
| Roe, Sir Thomas | Ure, Rt. Hon. Alexander | |
| Rose, Sir Charles Day | Verney, Sir Harry | TELLERS FOR THE AYES.—Mr. |
| Rowlands, James | Wadsworth, J. | Howard and Capt. Guest. |
| Rowntree, Arnold | Walsh, Stephen (Lancs., Ince) | |
| NOES. | ||
| Aitken, Sir William Max | Dalziel, D. (Brixton) | Ingleby, Holcombe |
| Amery, L. C. M. S. | Denniss, E. R. B. | Jessel, Capt. H. M. |
| Anson, Rt. Hon. Sir William R. | Doughty, Sir George | Kebty-Fletcher, J. R. |
| Ashley, W. W. | Eyres-Monsell, Bolton M. | Kerr-Smiley, Peter Kerr |
| Astor, Waldorf | Fell, Arthur | Kerry, Earl of |
| Balcarres, Lord | Fetherstonhaugh, Godfrey | Kimber, Sir Henry |
| Baldwin, Stanley | Finlay, Rt. Hon. Sir Robert | Kinloch-Cooke, Sir Clement |
| Banbury, Sir Frederick George | Fleming, Valentine | Lane-Fox, G. R. |
| Barnston, H. | Forster, Henry William | Larmor, Sir J. |
| Barrie, H. T. | Foster, Philip Staveley | Law, Rt. Hon. A. Bonar (Bootle) |
| Bathurst, C. (Wilts, Wilton) | Gardner, Ernest | Lawson, Hon. H. (T. H'mts, Mile End) |
| Beach, Hon. Michael Hugh Hicks | Gastrell, Major W. Houghton | Lee, Arthur Hamilton |
| Beckett, Hon. Gervase | Gibbs, G. A. | Lewisham, Viscount |
| Benn, Arthur Shirley (Plymouth) | Gilmour, Captain John | Locker-Lampson, G. (Salisbury) |
| Bentinck, Lord H. Cavendish- | Goldman, C. S. | Locker-Lampson, O. (Ramsey) |
| Beresford, Lord C. | Goldsmith, Frank | Lockwood, Rt. Hon. Lt.-Col. A. R. |
| Bigland, Alfred | Gordon, John (Londonderry, South) | Long, Rt. Hon. Walter |
| Bird, A. | Gordon, Hon. John Edward (Brighton) | Lonsdale, Sir John Brownlee |
| Blair, Reginald | Goulding, Edward Alfred | Lowe, Sir F. W. (Birm., Edgbaston) |
| Boyle, William (Norfolk, Mid) | Greene, W. R. | Lyttelton, Hon. J. C. (Droitwich) |
| Boyton, James | Gretton, John | MacCaw, Wm. J. MacGeagh |
| Bridgeman, W. Clive | Guinness, Hon. Rupert (Essex, S. E.) | McNeill, Ronald (Kent, St. Augustine's) |
| Bull, Sir William James | Guinness, Hon. W. E. (Bury S. Edmunds) | Malcolm, Ian |
| Burdett-Coutts, W. | Gwynne, R. S. (Sussex, Eastbourne) | Mcysey-Thompson, E. C. |
| Burn, Colonel C. R. | Haddock, George Bahr | Middlemore, John Throgmorton |
| Butcher, John George | Hall, D. B. (Isle of Wight) | Mildmay, Francis Bingham |
| Campbell, Captain Duncan F. (Ayr, N.) | Hall, Fred (Dulwich) | Mills, Hon. Charles Thomas |
| Campbell, Rt. Hon. J. (Dublin Univ.) | Hamersley, Alfred St. George | Moore, William |
| Campion, W. R. | Hamilton, Lord C. J. (Kensington) | Mount, William Arthur |
| Carlile, Sir Edward Hildred | Hamilton, Marquess of (Londonderry) | Neville, Reginald J. N. |
| Carson, Rt. Hon. Sir Edward H. | Hardy, Rt. Hon. Laurence | Newman, John R. P. |
| Cassel, Felix | Harrison-Broadley, H. B. | Newton, Harry Kottingham |
| Castlereagh, Viscount | Herbert, Hon. A. (Somerset, S.) | Nicholson, William G. (Petersfield) |
| Cave, George | Hewins, William Albert Samuel | Nield, Herbert |
| Cecil, Evelyn (Aston Manor) | Hickman, Colonel Thomas E. | O'Neill, Hon. A. E. B. (Antrim, Mid.) |
| Cecil, Lord R. (Herts, Hitchin) | Hill, Sir Clement L. | Orde-Powlett, Hon. W. G. A. |
| Chaloner, Col. R. G. W. | Hills, John Waller | Ormsby-Gore, Hon. William |
| Chamberlain, Rt. Hon. J. A. (Worc'r.) | Hill-Wood, Samuel | Parker, Sir Gilbert (Gravesend) |
| Chambers, James | Hohler, G. F. | Parkes, Ebenezer |
| Chaplin, Rt. Hon. Henry | Hope, Harry (Bute) | Peel, Capt. R. F. |
| Clive, Captain Percy Archer | Hope, James Fitzalan (Sheffield) | Peto, Basil Edward |
| Clyde, J. Avon | Hope, Major J. A. (Midlothian) | Pole-Carew, Sir R. |
| Cooper, Richard Ashmole | Horne, Wm. (Surrey, Guildford) | Pollock, Ernest Murray |
| Courthope, George Loyd | Horner, Andrew Long | Pretyman, Ernest George |
| Craig, Charles Curtis (Antrim, S.) | Houston, Robert Paterson | Pryce-Jones, Col. E. |
| Craig, Herbert J. (Tynemouth) | Hume-Williams, Wm. Ellis | Quilter, Sir William Eley C. |
| Craig, Norman (Kent, Thanet) | Hunt, Rowland | Rawlinson, John Frederick Peel |
| Craik, Sir Henry | Hunter, Sir C. R. | Rawson, Col. Richard H. |
| Rees, Sir J. D. | Starkey, John Ralph | White, Major G. D. (Lancs., Southport) |
| Remnant, James Farquharson | Steel-Maitland, A. D. | Willoughby, Major Hon. Claud |
| Roberts, S. (Sheffield, Ecclesall) | Stewart, Gershom | Wills, Sir Gilbert |
| Rolleston, Sir John | Strauss, Arthur (Paddington, N.) | Wilson, A. Stanley (Yorks, E. R.) |
| Ronaldshay, Earl of | Swift, Rigby | Winterton, Earl |
| Rothschild, Lionel de | Sykes, Alan John (Ches., Knutsford) | Wood, Hon. E. F. L. (Yorks, Ripon) |
| Royds, Edmund | Talbot, Lord E. | Wood, John (Stalybridge) |
| Rutherford, John (Lancs., Darwen) | Terrell, George (Wilts, N. W.) | Worthington-Evans, L. |
| Rutherford, Watson (L'pool, W. Derby) | Terrell, Henry (Gloucester) | Wortley, Rt. Hon. C. B. Stuart- |
| Samuel, Sir Harry (Norwood) | Thomson, W. Mitchell-(Down, North) | Wright, Henry Fitzherbert |
| Sanders, Robert A. | Thynne, Lord A. | Yate, Colonel C. E. |
| Sanderson, Lancelot | Touche, George Alexander | Yerburgh, Robert A. |
| Scott, Sir S. (Marylebone, W.) | Tryon, Captain George Clement | Younger, Sir George |
| Smith, Harold (Warrington) | Valentia, Viscount | |
| Stanier, Beville | Ward, A. S. (Herts, Watford) | TELLERS FOR THE NOES.—Colonel |
| Stanley, Hon. G. F. (Preston) | Wheler, Granville C. H. | Boles and Mr. Walrond. |
Question put, and agreed to.
§ Committee report Progress; to sit again upon Monday next (2nd December).