- (1) Where a Resolution is passed by the Committee of Ways and Means of the House of Commons providing for the variation of any existing tax, or for the renewal for a further period of any tax
2192 in force or imposed during the previous financial year, whether at the same or a different rate, and whether with or without modifications, and the Resolution contains a declaration that it is expedient in the public interest that the Resolution should have statutory effect under the provisions of this Act, the Resolution shall, for the period limited by this Section, and subject to the provisions of this Act, have statutory effect as if contained in an Act of Parliament, and where the Resolution provides for the renewal of a tax all enactments which were in force with reference to that tax as last imposed by Act of Parliament shall, during the said period, and subject to the provisions of this Act, have full force and effect with respect to the tax as renewed by the Resolution. Provided that— - (a) The Resolution shall cease to have statutory effect if during the said period it is not agreed to by the House when considered on Report within the next ten days on which the House sits after the Resolution is passed by the Committee of Ways and Means, and if a Bill varying or renewing the tax under the authority of the Resolution is not read a second time by the House within the next twenty days on which the House sits after the Resolution is agreed to; and
- (b) The Resolution shall cease to have statutory effect if during the said period Parliament is dissolved or prorogued, or an Act comes into operation varying or renewing the tax under the authority of the Resolution, or the Resolution is rejected by the House when considered on Report, or the provisions giving effect to the Resolution are rejected during the passage of the Bill containing those provisions through the House, and if modified when considered by the House on Report shall have effect under this Act as so modified; and
- (c) Where the Resolution so ceases to have statutory effect, or the said period terminates, before an Act comes into operation varying or renewing the tax under the authority of the Resolution, any money paid in pursuance of the Resolution shall be repaid or made good, and any deduction made in pursuance of the Resolution shall be deemed to be an unauthorised deduction; and
- (d) Where the tax as varied or renewed by the Resolution is modified, either when considered by the House on the Report of the Resolution, or by the Act varying or renewing the tax under the authority of the Resolution, any money which has been paid in pursuance of the Resolution, which would not have been payable under the new conditions affecting the tax shall be repaid or made good, and any deduction made in pursuance of the Resolution shall, so far as it would not have been authorised under the new conditions affecting the tax, be deemed to be an unauthorised deduction; and
- (e) When during any Session a Resolution has had statutory effect under this Act, statutory effect shall not be again given under this Act in the same Session to the same Resolution or to a Resolution having the same effect; and
- (f) This Act shall apply only to duties of Customs and Excise and to Income Tax.
2193 - (2) The period for which a Resolution shall have statutory force under this Section shall be a period expiring at the end of four months after the date on which the Resolution is expressed to take effect, or, if no such date is expressed, after the date on which the Resolution is passed by the Committee:
§ In this Act any expression referring to the renewal of a tax shall be deemed to refer also to the reimposition of a tax.
§ Amendments made: In Sub-section (1), after the word "Commons" ["Committee of Ways and Means of the House of Commons"], insert the words ("so long as it is a Committee of the Whole House)."
§ In paragraph (a), leave out the words "during the said period" ["if during the said period it is not agreed"].—[Sir Rufus Isaacs.]
§ In paragraph (a), after the word "to" ["is not agreed to"], insert the words "with or without modification."—[Mr. Cassel.]
§ In paragraph (a), leave out the words "when considered on Report" ["by the House when considered on Report"].—[Sir Rufus Isaacs.]
§ Amendment proposed: In paragraph (a), leave out the words "of Ways and Means" ["Resolution is passed by the Committee of Ways and Means"].—[Sir Rufus Isaacs.]
2194§ Lord HUGH CECILWhy does the Attorney-General take out the words "of Ways and Means" here and not earlier? As a matter of drafting, I should think they ought to be left out earlier.
§ Sir RUFUS ISAACSIt is not necessary. We have already shown that it must be a Committee of Ways and Means, as we have named it. I inserted it earlier in order to meet the objection of the Noble Lord.
§ Amendment agreed to.
§ Further Amendments made: In Sub-section (1), paragraph (a), after the word "and" ["and if a Bill varying"], insert the word "also."
§ Leave out the words "under the authority of the Resolution."
§ In paragraph (b), leave out the words "during the said period" ["if during the said period Parliament is dissolved or prorogued"].
§ Leave out the words "under the authority of the Resolution" ["renewing the tax under the authority of the Resolution"].
§ Leave out the words "when considered on Report" ["is rejected by the House when considered on Report"].
§ After the word "and" ["and if modified when considered"], insert the words "the Resolution."
§ Leave out the words "when considered" ["and if modified when considered by the House on Report"].
§ Leave out the words "on Report" ["when considered by the House on Report"].
§ In paragraph (c), leave out the words "under the authority of the Resolution."
§ In paragraph (d), leave out the words "when considered" ["either when considered by the House"].
§ Leave out the words "on the report of the Resolution."
§ Leave out the words "under the authority of the Resolution."—[Sir Rufus Isaacs.]
§ 6.0 P.M.
§ Mr. POLLOCKI beg to move to leave out the words "under the new conditions affecting the tax," and to insert instead thereof the words "if the said Resolution so modified or the said Act had been in force at the time of such payment."
2195 The Attorney-General will be familiar with these words. On the last occasion he very nearly agreed to accept them. He thought they were better than those of the draftsman, and his only objection was that in a consequential Amendment I had not provided for a difficulty which ought to have been provided for. I have taken the trouble to see that my consequential Amendments are in consonance with the Amendment that I now move. We are dealing in this paragraph (b) with the circumstance that there may be a modification, either upon Report of the Resolution or when the Act itself is brought in and carried through the House, of the original Resolution and the terms of the tax imposed by that original Resolution. When you have got the modification in the subsequent stages either of the Resolution or of the Act, you have got a difference between the tax which was originally imposed by virtue of the Resolution and the tax imposed or continued by the amended Resolution on Report or by the Act which is in fact passed. But in all these cases the tax is imposed by the authority of an Act of Parliament, and I desire very carefully to preserve not only the theory but the practice, that the tax is imposed by an Act of Parliament, and is not imposed by a mere Resolution, although for certain purposes statutory effect may be given to a Resolution. Where there has been a modification of the original Resolution the draftsman describes that situation as "new conditions affecting the tax." There never were any original conditions affecting the tax, and when the tax has been altered or modified by the Resolution on Report or by the Act that does not impose new conditions at all. It merely alters the terms of the tax that is imposed, and in the interests of careful drafting and good legislation, it is very unfortunate to use words which are certainly inapt to express what is intended. I propose to substitute words which would make the Clause read:—
Where the tax, as varied or renewed by the Resolution is modified, either when considered by the House on the Report of the Resolution, or by the Act varying or renewing the tax, any money which has been paid in pursuance of the Resolution, which would not have been payable if the said Resolution so modified or the said Act had been in force at 2196 the time of such payment shall be repaid or made good.If I may finish the Clause with the consequential Amendment, it would run:—And any deduction made in pursuance of the Resolution shall, so far as it would not have been authorised if the said Resolution so modified or the said Act has been in force at the time of such payment shall be deemed to be an unauthorised deduction.Inasmuch as there are no new conditions and the tax is imposed by Statute and not really by Resolution, I submit that on this occasion the right hon. Gentleman ought to come over to the view I presented to him before and agree with me, as he did as to certainly nine-tenths of the way, that the words I propose to put in are more happy than the words chosen by the draftsman. Although I admire his continual loyalty to his draftsman, I trust on this occasion his loyalty to good legislation will cause him to accept the Amendment.
§ Mr. CASSELI beg to second the Amendment.
§ Sir RUFUS ISAACSThe question between my hon. and learned Friend and myself is really a very narrow one. It is entirely a matter of phraseology, and, although he says he likes his own drafting, and rather suggests that I like his drafting better than the Government drafting, I am not prepared to go quite as far as that. I am prepared to say I think his words are very apt, but I think they would require a little alteration in order to make them completely effective. But I also think the words which have been used by the Government draftsman are very apt. I have given very careful consideration to the Amendment, but I adhere to the view I expressed on the last occasion, that there is no necessity to change the words we have here, which are quite incapable of misapprehension, and, although it may be that the hon. and learned Gentleman's phraseology is a little more elegant than that in the Bill, still I think the words are really not capable of misconstruction. They are very short, and I think they are simple as they stand, and I therefore must adhere to them as they are at present.
§ Amendment negatived.
§ Further Amendment made: Leave out "and (f) This Act shall apply only to duties of Customs and Excise and to Income Tax."—[Mr. Cassel.]
2197§ Mr. CASSELI beg to move, in Sub-section (2), to leave out the word "four" ["at the end of four months"], and to insert instead thereof the word "three."
I attach considerable importance to this, because this fixes the final date by which the Finance Act of the year must be passed. As the Bill stands, it is 5th September. That is too late. The 5th August is quite late enough. It is 5th September for this reason, that within one month of 5th April the Government must introduce their Resolution. The Income Tax expires on 5th April, and they have a month under Clause 2 during which payments and deductions can still be made, although the tax is not renewed either by Resolution or by the Act, so that their Resolution may be introduced as late as 5th May. That is the last date when they can safely pass their Resolution. So that they have four months from that date, which would take them to 5th September. So far as I have been able to ascertain the facts, in recent times, before the present Government, there has never been a Government which has passed its Budget later than August, and I think there have only been very few cases where the Finance Act of the year has been passed as late as August. Even the very controversial Finance Act of 1894, under which the Estate Duties were for the first time imposed, received the Royal Assent before August. The Finance Act of 1909 was quite an exceptional case, and, so far as we are concerned, we contend that it was not a Budget at all. Those provisions in it which were really contentious could very easily have been put into a separate Bill. The contentious provisions were the Land Duties and the Licence Duties, to which this Act would not have applied at all. The Resolutions to which you wish this Act to apply must necessarily be simple Resolutions, because otherwise you would not have the machinery to bring them into operation at once.
There are two reasons why I think it is of very great importance that the Finance Act should be passed at the earliest date consonant with a reasonable opportunity for adequate discussion. In the first place, assuming that you once impose a duty by Resolution under this Act, and you ultimately vary it or do not carry the Resolution into an Act of Parliament, it is almost impossible to find out the right people to pay. So that you ought to continue the period of suspense for the very 2198 minimum that is possible, having regard to the necessity of adequate discussion. The other reason is that under the general Resolution that it is expedient to amend the law of Customs and Excise, the whole financial position may be reviewed, and if hardships can be shown there is an opportunity of getting them rectified, but if you carry that very late into the year a large part of the year is already gone and you cannot remedy the injustice for that part of the year. On that point the Amendments which the Government have introduced into paragraph (a) really do not help, because that only carries you into the Second Reading, and what is of importance is that the Committee stage also, when Amendments are made on cases where hardships have been discovered, should be taken in such time that advantage can really be taken of them during the current financial year. I can give the right hon. Gentleman a case where the fact that the Committee stage of the Finance Bill was taken late in the year operated with very great hardship, and that was in connection with the Licence Duties. As soon as the attention of the Government was called to a particular defect in the Finance Act of 1910, they admitted that an Amendment was necessary. They took the Finance Bill of that year so late that the Amendment really was of no use for the financial year which was under consideration. From that point of view also I submit that it is extremely important to have the Finance Bill through as early as possible, and that circumstances are hardly conceivable under which, if financial business is proceeded with with due dilgence, it would not be possible to carry the Finance Bill through by that date. If ever circumstances arise again like the Finance Act of 1909 it will be possible to deal with the contentious parts of a Bill of that kind by a separate measure, and I do not regard that as a Finance Bill at all. I think oven some hon. Members opposite, now that they have got it through, almost admit that. For any Finance Bill to be really a Finance Bill, 5th August as the limit is quite long enough to allow for its passage.
§ Mr. POLLOCKI beg to second the Amendment. The Chancellor of the Exchequer told us that his object was merely to embody in this Bill what has been the practice for generations. Let me take the last generation—the period from 1880 down 2199 to the present time. In that period of thirty-three years it will be found that, except in 1910 and 1911, in no case has it been necessary to have so long a period as four months which would be given to the Government under Sub-section (2). Four months would bring the period up to September. The dates at which the Royal Assent was given to the Finance Act since 1880 were:—1880, 24th March; 1882 and 1883, in the early days of August; 1886, 4th June; 1887, 5th July; 1888, 16th May; 1889, 31st May; 1890, 9th June; 1891, 3rd July; 1892, 20th June, 1893, 12th May; 1894, 31st July; 1895, 30th May; 1896, 7th August; 1897, 15th July; 1898, 1st July; 1899, 20th June; 1900, 9th April; 1901, 26th July; 1902, 22nd July; 1903, 30th June; 1904, 1st August; 1905, 30th June; 1906, 22nd June; 1907, 9th August; and 1908, 1st August, Having regard to these dates it is quite clear that the practice of Parliament which is to be embodied in this Bill does not require anything like so late a period as September. The Chancellor of the Exchequer's oft repeated statement is, "I merely want to embody in this Bill the true practice which has been followed for generations and more." The dates I have given are conclusive, that in no case has it been necessary to take so long a period as is proposed in the Sub-section.
If the Attorney-General feels any difficulty about accepting the actual form of the Amendment proposed by my hon. and learned Friend (Mr. Cassel), what would meet the case would be to put in a date, let us say, not later than 1st August, or 5th August, or something of that sort. That would really establish and give written sanction to what undoubtedly has been the practice of the House, namely, that it should not rise for its summer interval until it has disposed of the primary duty for which it is called together—the passing of the Finance Act of the year. A great many of us feel continued deep hostility to the whole of this Bill, and one of the gravest reasons we have for that hostility is that it gives so wide a margin of time to the Government of the day. We want to establish that the Government should be under the control of this House, and that they should attend to what is their primary function, namely, the passing of the Estimates for the year, and the embodying of them in the Finance Act. I appeal to the Attorney-General not only on the grounds so ably stated by my hon. and learned Friend, but also on the 2200 ground that, looking at what has been the practice for thirty years and more, so long a period as is indicated in the Sub-section is unnecessary. Some words such as I have suggested are necessary to tie the Government down—whatever Government is in power—and keep them under the control of this House.
§ Sir RUFUS ISAACSThe question raised is one which has been discussed at every stage of this Bill. It was discussed on the Resolution, on Report, on the Second Reading, and in Committee. I am not complaining of that, but the House will understand that I do not propose to go at any length into this matter again. The Mover and Seconder of the Amendment dealt a good deal with the practice in relation to the various Budgets which have been brought forward, but I would remind them that the object of the Bill is to cut down the elasticity which has hitherto been given in this matter to the Chancellor of the Exchequer. We are not extending it by any means. As the Chancellor of the Exchequer pointed out to-day, we have accepted a number of Amendments of great substance which were proposed by hon. Gentlemen on the other side of the House, and to whom we have been indebted for suggestions which have made the Bill better than it was when introduced. The Amendment now before the House deals with a matter on which the view of the Government has already been expressed quite clearly. An Amendment which was moved by the Noble Lord the Member for Oxford University (Lord Hugh Cecil) and accepted by the Government was a very drastic proceeding, and it is in the Bill now. It is an Amendment which helps very much to limit the facilities given to the Chancellor of the Exchequer, from whatever side of the House he may be drawn. The Resolution must be introduced first of all within one month of the end of the financial year, otherwise he does not get the protection of Clause 2. That is the first limitation. The second is that the Resolution on Report, if it is to have statutory effect, must be agreed to by the House within ten sitting days after it has been passed by Committee of Ways and Means. That is another safeguard introduced for the first time in our practice in this House. There is a third, namely, that the Bill must be read a second time within twenty sitting days of the Resolution on Report being agreed to by the House. All these are, 2201 no doubt, very valuable protections which have been introduced in the Bill, and which will reduce the facilities hitherto given to the Chancellor of the Exchequer. When it is further proposed now to reduce the period from four to three months, the answer I would make is that when we accepted the Noble Lord's Amendment it was on the strict understanding that, so far as we were concerned, we would adhere to the four months' period. I know that hon. Gentlemen opposite are not bound by that, but it is right to state that we had that in view when we accepted the Noble Lord's Amendment. Under these circumstances the Government is bound to hold to the four months' period.
§ Lord HUGH CECILNo one would complain of the attitude taken up by the Attorney-General as to the matter of form. I admit that the Government have all through acted in a friendly and conciliatory spirit with respect to this Bill. I admit also that there would be difficulty in substituting three for four months, because it would bring the date rather earlier than has been the practice hitherto. As has been pointed out, the Royal Assent has always been given before 1st August, except in a few cases, and the exceptions are so rare that they do not show that the ordinary practice has been otherwise than to bring in the Finance Bill in time to receive the Royal Assent before 1st August. There are a certain number of cases when the Royal Assent has been given to the Finance Act during the month of July. I should have liked the Government to consider whether an Amendment naming 1st August would not have been strictly consonant to their own principles, while meeting the case submitted by my hon. and learned Friend. If a proviso were put in, "In no case later than 1st August," that would make the Bill conform to usage. I would suggest to the Government that they might conveniently put in these words in order to carry out the purpose they have in view.
§ Sir ALFRED CRIPPSI had an Amendment down substantially for the same purpose as that now before the House. I thought two months instead of four should
| Division No. 54.] | AYES. | [6.30 p.m. |
| Abraham, William (Dublin, Harbour) | Arnold, Sydney | Barlow, Sir John Emmott (Somerset) |
| Acland, Francis Dyke | Atherley-Jones, Llewellyn A. | Barnes, G. N. |
| Adkins, Sir W. Ryland D. | Baker, Joseph Allen (Finsbury, E.) | Barton, W. |
| Agnew, Sir George William | Balfour, Sir Robert (Lanark) | Beale, Sir William Phipson |
| Ainsworth, John Stirling | Baring, Sir Godfrey (Barnstaple) | Beck, Arthur Cecil |
§ be the period, but I shall not seek to raise that point now. The main purpose of those who support the Amendment moved by my hon. and learned Friend is to insure that the House shall have substantial and adequate discussion during the Committee stage of the Finance Bill. The Government accepted the very valuable Amendment proposed by the Noble Lord, but that Amendment stopped short in the sense that it gave a date on which you should have the Second Reading of the Finance Bill. Something more than that is necessary. Supposing you had the Second Reading of the Bill and left over the Committee stage to what is practically the holiday period, then in substance and truth we should lose that control of finance which we are all agreed the House should retain in an effective way. I think undue pressure should not be put on the Attorney-General, as representing the Government, after what has passed, to accept any other period than the one we find here, namely, four months, but I hope this matter will receive further consideration. I am afraid we shall not have much chance of discussing it here again, but I hope the Attorney-General will consider that what we want is to have a Committee stage when the conditions are such that we may hope for effective discussion.
§ Mr. MITCHELL-THOMSONIt really does not appear to me to make any material difference as I read the Bill. My hon. and learned Friend has suggested that 5th August might be put in, but I should have thought that it was hardly worth while to make that Amendment. I certainly am glad that the Government have said that it is their intention, so far as they can, to resort to the normal practice and conform to the conditions which previously prevailed as regards the Budget. The Attorney-General has assured us that September is not the date which the Government have in contemplation for passing the Finance Act.
§ Question put, "That the word 'four' stand part of the Bill."
§ The House divided: Ayes, 266; Noes, 114.
| Benn, W. W. (T. Hamlets, St, George) | Hayden, John Patrick | O'Shaughnessy, P. J. |
| Bentham, George Jackson | Hayward, Evan | O'Shee, James John |
| Bethell, Sir J. H. | Hazleton, Richard | O'Sullivan, Timothy |
| Black, Arthur W. | Helme, Sir Norval Watson | Outhwaite, R. L. |
| Boland, John Plus | Hemmerde, Edward George | Palmer, Godfrey Mark |
| Booth, Frederick Handel | Henderson, Arthur (Durham) | Parker, James (Halifax) |
| Bowerman, C. W. | Henderson, J. M. (Aberdeen, W.) | Parry, Thomas H. |
| Boyle, D. (Mayo, North) | Henry, Sir Charles | Pearce, Robert (Staffs, Leek) |
| Brace, William | Herbert, General Sir Ivor (Mon., S.) | Phillips, John (Longford, S.) |
| Brady, P. J. | Higham, John Sharp | Pirie, Duncan V. |
| Brocklehurst, W. B. | Hinds, John | Pointer, Joseph |
| Bryce, J. Annan | Hobhouse, Rt. Hon. Charles E. H. | Ponsonby, Arthur A. W. H. |
| Buckmaster, Stanley O. | Hodge, John | Price, C. E. (Edinburgh, Central) |
| Burke, E. Haviland- | Hogge, James Myles | Price, Sir Robert J. (Norfolk, E.) |
| Burt, Rt. Hon. Thomas | Holmes, Daniel Turner | Pringle, William M. R. |
| Buxton, Rt. Hon. Sydney C. (Poplar) | Holt, Richard Durning | Radford, G. H. |
| Byles, Sir William Pollard | Horne, C. Silvester (Ipswich) | Raffan, Peter Wilson |
| Carr-Gomm, H. W. | Howard, Hon. Geoffrey | Reddy, M. |
| Cawley, Sir Frederick (Prestwich) | Hughes, S. L. | Redmond, John E. (Waterford) |
| Cawley, H. T. (Lancs., Heywood) | Isaacs, Rt. Hon. Sir Rufus | Redmond, William Archer (Tyrone, E.) |
| Chancellor, H. G. | John, Edward Thomas | Rendall, Athelstan |
| Chapple, Dr. William Allen | Jones, Edgar (Merthyr Tydvil) | Richardson, Thomas (Whitehaven) |
| Clancy, John Joseph | Jones, H. Haydn (Merioneth) | Roberts, Charles H. (Lincoln) |
| Clough, William | Jones, J. Towyn (Carmarthen, East) | Roberts, Sir J. H. (Denbighs) |
| Clynes, John R. | Jones, W. S. Giyn- (T. H'mts., Stepney) | Robertson, Sir G. Scott (Bradford) |
| Compton-Rickett, Rt. Hon. Sir J. | Jowett, Frederick William | Robinson, Sidney |
| Condon, Thomas Joseph | Joyce, Michael | Roch, Walter F. |
| Cornwall, Sir Edwin A. | Keating, Matthew | Roche, Augustine (Louth, N.) |
| Cory, Sir Clifford John | Kellaway, Frederick George | Roe, Sir Thomas |
| Cotton, William Francis | Kelly, Edward | Rowlands, James |
| Cowan, W. H. | Kennedy, Vincent Paul | Rowntree, Arnold |
| Craig, Herbert J. (Tynemouth) | Kilbride, Denis | Runciman, Rt. Hon. Walter |
| Crawshay-Williams, Eliot | King, J. | Russell, Rt. Hon. Thomas W. |
| Crooks, William | Lambert, Rt. Hon. G. (Devon, S. Molton) | Samuel, Rt. Hon. H. L. (Cleveland) |
| Crumley, Patrick | Lambert, Richard (Wilts, Cricklade) | Samuel, J (Stockton-on-Tees) |
| Davies, E. William (Eifion) | Lardner, James C. R. | Schwann, Rt. Hon. Sir C. E. |
| Davies, Timothy (Lincs., Louth) | Lawson, Sir W. (Cumb'rld, Cockerm'th) | Scott, A. MacCallum (Glas., Bridgeton) |
| Davies, Sir W. Howell (Bristol, S.) | Leach, Charles | Sheehy, David |
| Davies, M. Vaughan- (Cardiganshire) | Lewis, John Herbert | Sherwell, Arthur James |
| Delany, William | Low, Sir Frederick (Norwich) | Shortt, Edward |
| Denman, Hon. R. D. | Lundon, Thomas | Simon, Rt. Hon. Sir John Alisebrook |
| Dickinson, W. H. | Lyell, Charles Henry | Smith, Albert (Lancs., Clitheroe) |
| Dillon, John | Lynch, A. A. | Smith, H. B. L. (Northampton) |
| Donelan, Captain A. | Macdonald, J. M. (Falkirk Burghs) | Smyth, Thomas F. (Leitrim, S.) |
| Doris, W. | McGhee, Richard | Snowden, Philip |
| Duffy, William J. | Maclean, Donald | Soames, Arthur Wellesley |
| Duncan, C. (Barrow-in-Furness) | MacNeill, J. G. Swift (Donenal, South) | Spicer, Rt. Hon. Sir Albert |
| Duncan, J. Hastings (Yorks, Otley) | MacVeagh, Jeremian | Stanley, Albert (Staffs, N.W.) |
| Edwards, John Hugh (Glamorgan, Mid) | M'Callum, Sir John M. | Strauss, Edward A. (Southwark, West) |
| Esmonde, Dr. John (Tipperary, N.) | M'Curdy, Charles Albert | Sutherland, J. E. |
| Essex, Sir Richard Walter | M'Kean, John | Sutton, John E. |
| Falconer, J. | McKenna, Rt. Hon. Reginald | Taylor, John W. (Durham) |
| Farrell, James Patrick | M'Laren, Hon. H. D. (Leics.) | Taylor, Theodore C. (Radcliffe) |
| Fenwick, Rt. Hon. Charles | M'Micking, Major Gilbert | Taylor, Thomas (Bolton) |
| Ferens, Rt. Hon. Thomas Robinson | Markham, Sir Arthur Basil | Tennant, Harold John |
| Ffrench, Peter | Marks, Sir George Croydon | Thomas, James Henry |
| Field, William | Marshall, Arthur Harold | Thorne, G. R. (Wolverhampton) |
| Fitzgibbon, John | Meagher, Michael | Thorne, William (West Ham) |
| Flavin, Michael Joseph | Meehan, Francis E. (Leitrim, N.) | Toulmin, Sir George |
| France, G. A. | Millar, James Duncan | Trevelyan, Charles Philip |
| Gill, A. H. | Molloy, M. | Wadsworth, J. |
| Ginnell, L. | Molteno, Percy Alport | Walsh, Stephen (Lancs., Ince) |
| Gladstone, W. G. C. | Montagu, Hon. E. S. | Ward, John (Stoke-upon-Trent) |
| Glanville, Harold James | Mooney, J. J. | Wardle, George J. |
| Goddard, Sir Daniel Ford | Morgan, George Hay | Waring, Walter |
| Goldstone, Frank | Morrell, Philip | Wason, Rt. Hon. E. (Clackmannan) |
| Greenwood, Granville G. (Peterborough) | Morison, Hector | Wason, John Cathcart (Orkney) |
| Greenwood, Hamar (Sunderland) | Morton, Alpheus Cleophas | Watt, Henry A. |
| Greig, Colonel J. W. | Muldoon, John | Webb, H. |
| Griffith, Ellis J. | Munro, R. | White, J. Dundas (Glasgow, Tradeston) |
| Guest, Major Hon. C. H. C. (Pembroke) | Murphy, Martin J. | White, Patrick (Meath, North) |
| Guest, Hon. Frederick E. (Dorset, E.) | Needham, Christopher T. | Whyte, A. F. (Perth) |
| Guliand, John William | Neilson, Francis | Wiles, Thomas |
| Gwynn, Stephen Lucius (Galway) | Nicholson, Sir C. N. (Doncaster) | Williams, J. (Glamorgan) |
| Hackett, J. | Norton, Captain Cecil W. | Wilson, John (Durham, Mid) |
| Hall, F. (Yorks, Normanton) | Nugent, Sir Walter Richard | Wilson, W. T. (Westhoughton) |
| Hancock, John George | Nuttall, Harry | Winfrey, Richard |
| Harcourt, Rt. Hon. L. (Rossendale) | O'Brien, Patrick (Kilkenny) | Wing, Thomas |
| Harcourt, Robert V. (Montrose) | O'Connor, John (Kildare, N.) | Wood, Rt. Hon. T. McKinnon (Glas.) |
| Hardie, J. Keir | O'Connor, T. P. (Liverpool) | Young, William (Perth, East) |
| Harmsworth, R. L. (Caithness-shire) | O'Donnell, Thomas | Yoxall, Sir James Henry |
| Harvey, T. E. (Leeds, West) | O'Dowd, John | |
| Harvey, W. E. (Derbyshire, N.E.) | O'Kelly, Edward P. (Wicklow, W.) | TELLERS FOR THE AYES.—Mr. Illingworth and Mr. Gulland |
| Haslam, Lewis (Monmouth) | O'Kelly, James (Roscommon, N.) | |
| Havelock-Allan, Sir Henry | O'Malley, William |
| NOES. | ||
| Agg-Gardner, James Tynte | Eyres-Monsell, Bolton M. | Parkes, Ebenezer |
| Anstruther-Gray, Major William | Falle, Bertram Godfray | Peel, Lieut.-Colonel R. F. |
| Ashley, W. W. | Fell, Arthur | Perkins, Walter F. |
| Astor, Waldorf | Finlay, Rt. Hon. Sir Robert | Pollock, Ernest Murray |
| Baird, J. L. | Fisher, Rt. Hon. W. Hayes | Randles, Sir John S. |
| Banbury, Sir Frederick George | Fitzroy, Hon. Edward A. | Roberts, S. (Sheffield, Ecclesall) |
| Baring, Maj. Hon. Guy V. (Winchester) | Gibbs, George Abraham | Rutherford, Watson (L'pool, W. Derby) |
| Barnston, Harry | Gilmour, Captain John | Samuel, Sir Harry (Norwood) |
| Bathurst, Charles (Wilts, Wilion) | Glazebrook, Capt. Philip K. | Sanders, Robert A. |
| Beach, Hon. Michael Hugh Hicks | Gordon, Hon. John Edward (Brighton) | Sanderson, Lancelot |
| Benn, Arthur Shirley (Plymouth) | Hall, Frederick (Dulwich) | Sassoon, Sir Philip |
| Bentinck, Lord H. Cavendish- | Hambro, Angus Valdemar | Spear, Sir John Ward |
| Bigland, Alfred | Harris, Henry Percy | Stanley, Hon. G. F. (Preston) |
| Bird, A. | Henderson, Major H. (Berks, Abingdon) | Staveley-Hill, Henry |
| Blair, Reginald | Hewing, William Albert Samuel | Steel-Maitland, A. D. |
| Boscawen, Sir Arthur S. T. Griffith- | Hibbert, Sir Henry F. | Stewart, Gershom |
| Boyton, James | Hill-Wood, Samuel | Strauss, Arthur (Paddington, North) |
| Bridgeman, W. Clive | Hoare, Samuel John Gurney | Sykes, Alan John (Ches., Knutsford) |
| Bull, Sir William James | Hohler, Gerald Fitzroy | Sykes, Mark (Hull, Central |
| Burn, Colonel C. R. | Hope, Major J. A. (Midlothian) | Talbot, Lord E. |
| Butcher, J. G. | Horne, W. E. (Surrey, Guildford) | Terrell, G. (Wilts, N.W.) |
| Carlile, Sir Edward Hildred | Jardine, Ernest (Somerset, East) | Thompson, Robert (Belfast, N.) |
| Cassel, Felix | Kerr-Smiley, Peter Kerr | Thomson, W. Mitchell- (Down, N.) |
| Castlereagh, Viscount | Kerry, Earl of | Touche, George Alexander |
| Cecil, Lord Hugh (Oxford University) | Law, Rt. Hon. A. Bonar (Bootle) | Tryon, Captain George Clement |
| Cecil, Lord R. (Herts, Hitchin) | Lewisham, Viscount | Valentla, Viscount |
| Chaloner, Col. R. G. W. | Locker-Lampson, O. (Ramsey) | Warde, Col. C. E. (Kent, Mid) |
| Clay, Captain H. H. Spender | Lonsdale, Sir John Brownlee | Welgall, Captain A. G. |
| Clive, Captain Percy Archer | Lowe, Sir F. W. (Birm., Edgbaston) | Wheler, Granville C. H. |
| Cooper, Richard Ashmole | Lyttelton, Hon. J. C. (Droitwich) | Willoughby, Major Hon. Claud |
| Craig, Ernest (Cheshire, Crewe) | MacCaw, Wm. J. MacGeagh | Wills, Sir Gilbert |
| Craig, Captain James (Down, E.) | M'Calmont, Major Robert C. A. | Wood, John (Stalybridge) |
| Cripps, Sir Charles Alfred | M'Neill, Ronald (Kent, St. Augustine's) | Worthington-Evans, L. |
| Croft, H. P. | Malcolm, Ian | Wortley, Rt. Hon. C. B. Stuart- |
| Dalrymple, Viscount | Mildmay, Francis Bingham | Wright, Henry Fitzherbert |
| Dalziel, Davison (Brixton) | Morrison-Bell, Capt. E. F. (Ashburton) | Yate, Colonel Charles Edward |
| Denniss, E. R. B, | Mount, William Arthur | |
| Dickson, Rt. Hon. C. Scott | Newman, John R. P. | TELLERS FOR THE NOES.—Earl Winterton and Mr. Mills. |
| Duke, Henry Edward | Nicholson, William G. (Petersfield) |