§ In any assessment made upon any parent for the purposes of Income Tax, such parent shall be entitled to claim that a deduction shall be made from such assessment equal to the amount of any payment made by him for the education of any child during the previous twelve months.
§ Clause brought up, and read the first time.
§ Mr. STEWARTI beg to move, "That the Clause be read a second time."
I do not expect that the new Clause will get from the Government anything but an unkind reception. We have been reproached by the Secretary to the Treasury for bringing forward these new Clauses on the Report stage of the Finance Bill. We are forced to do that, under the guillotine, because this Clause was put down for the' Committee stage. This is the only opportunity we shall have of discussing it. With the Income Tax at the present height, and with the taxation against married people in this country amounting to £2,000,000 more than it would be if they were living together without being married—[Laughter.] That was admitted by the Chancellor of the Exchequer in the last few days. The request in this Clause is that he should give some reparation to married people. When we know that the country has to pay £38,000,000 in education charges, the concession asked in this proposal will help
§ people to pay for the education of their children and save them from becoming a charge on the public rates. If the Chancellor of the Exchequer cannot give any consideration to the proposal this year, I hope he will bear it in mind and give it some of his sympathy in the next Budget.
§ Sir HENRY CRAIKI beg to second the Motion. I do so with a very different expectation from that expressed by my hon. Friend. I do so with full confidence that the admiration professed by the Government for education is something more than lip service, and that the party opposite, by supporting us in the Lobby, will do something on behalf of education.
§ Sir J. SIMONThis is a proposal that if you send your son to Eton and pay £300 for his education, you are to get a deduction of Income Tax in respect of that amount, and in like manner if a boy's education at a cheaper school costs £200 or £100, you will be entitled to a deduction on the amount. I think it is not reasonable to ask that you should pay Income Tax in proportion to the expense of the education of your children.
It being Eleven of the clock, Mr. SPEAKER proceeded, pursuant to the Order of the House of the 8th July, to put forthwith the Question necessary to dispose of the Clause under consideration.
§ Question put, "That the Clause be read a second time."
§ The House divided: Ayes, 166; Noes. 266.
409| Division No. 195.] | AYES. | [11.0 p.m. |
| Agg-Gardner, James Tynte | Banner, Sir John S. Harmood- | Bentinck, Lord H. Cavendish |
| Aitken, Sir William Max | Baring, Major Hon. Guy V. (Winchester) | Bigland, Alfred |
| Amery, L. C M. S. | Barlow, Montague (Salford, South) | Bird, Alfred |
| Archer-Shee, Major Martin | Barnston, Harry | Blair, Reginald |
| Ashley, Wilfrid W. | Beckett, Hon. Gervase | Boscawen, Sir Arthur S. T. Gnffith- |
| Astor, Waldorf | Benn, Arthur Shirley (Plymouth) | Bowden, G. R. Harland |
| Baker, Sir Randolf L. (Dorset, N.) | Benn, Ion Hamilton (Greenwich) | Boyton, James |
| Baldwin, Stanley | Bennett-Goldney, Francis | Brassey, H. Leonard Campbell |
| Bridgeman, William Clive | Hardy, Rt. Hon. Lawrence | Perkins, Walter Frank |
| Burn, Colonel C. R. | Harris, Leverton (Worcester, East) | Peto, Basil Edward |
| Butcher, John George | Harrison-Broadley, H. B. | Pollock, Ernest Murray |
| Campbell, Captain Duncan F. (Ayr, N.) | Helmsley, viscount | Pryce-Jones, Colonel E. |
| Campion, W. R. | Henderson, Major H. (Berks, Abingdon) | Quilter, Sir William Eley C. |
| Carlile, Sir Edward Hildred | Henderson, Sir A. (St. Geo., Han. Sq.) | Randles, Sir John S. |
| Cassel, Felix | Herbert, Hon. A. (Somerset, S.) | Rawlinson, John Frederick Peel |
| Castlereagh, Viscount | Hewins, Wiliam Albert Samuel | Rees, Sir J. D. |
| Cave, George | Hibbert, Sir Henry F. | Ronaldshay, Earl of |
| Cecil, Evelyn (Aston Manor) | Hills, John Waller | Rothschild, Lionel de |
| Cecil, Lord Hugh (Oxford University) | Hill-Wood, Samuel | Royds, Edmund |
| Cecil, Lord R. (Herts, Hitchin) | Hoare, S. J. G. | Samuel, Sir Harry (Norwood) |
| Clay, Captain H. H. Spender | Hohler, G. F. | Samuel, Samuel (Wandsworth) |
| Clive, Captain Percy Archer | Hope, Harry (Bute) | Sanders, Robert Arthur |
| Clyde, J. Avon | Hope, James Fitzalan (Sheffield) | Sanderson, Lancelot |
| Coates, Major Sir Edward Feetham | Hope, Major J. A. (Midlothian) | Sassoon, Sir Philip |
| Craig, Captain James (Down, E.) | Horner, Andrew Long | Scott, Sir S. (Marylebone, W.) |
| Craig, Norman (Kent, Thanet) | Hunt, Rowland | Smith, Harold (Warrington) |
| Crichton-Stuart, Lord Ninian | Hunter, Sir Charles Rodk. | Spear, Sir John Ward |
| Currie, George W. | Jardine, Ernest (Somerset, East) | Stanler, Beville |
| Dalrymple, Viscount | Joynson-Hicks, William | Stanley, Hon. G. F. (Preston) |
| Denisen-Pender, J. c. | Kerry, Earl of | Starkey, John R. |
| Denniss, E. R. B. | Keswick, Henry | Staveley-Hill, Henry |
| Dickson, Rt. Hon. C. Scott | Kinloch-Cooke, Sir Clement | Swift, Rigby |
| Eyres-Monsell, Bolton M. | Lane-Fox, G. R. | Sykes, Sir Mark (Hull, Central) |
| Faber, George Denison (Clapham) | Lloyd, George Butler (Shrewsbury) | Talbot, Lord Edmund |
| Faber, Captain W. V. (Hants, W.) | Locker-Lampson, G. (Salisbury) | Terrell, Henry (Gloucester) |
| Fell, Arthur | Locker-Lampson, O. (Ramsey) | Thomas-Stanford, Charles |
| Fisher, Rt. Hon. W. Hayes | Lockwood, Rt. Hon. Lt.-Colonel A. R. | Thomson, W. Mitchell- (Down, North) |
| Flannery, Sir J. Fortescue | Lowe, Sir F. W. (Birm., Edgbaston) | Thynne, Lord Alexander |
| Fletcher, John Samuel | Lyttelton, Hon. J. C. | Touche, George Alexander |
| Ganzoni, Francis John C. | Macmaster, Donald | Tryon, Captain George Clement |
| Gardner, Ernest | M'Calmont, Major Robert C. A. | Walrond, Hen. Lionel |
| Gastrell, Major W. Houghton | Magnus, Sir Philip | Warde, Colonel C. E. (Kent, Mid) |
| Gibbs, G. A. | Mason, James F. (Windsor) | Watson, Hon. W. |
| Gilmour, Captain John | Mildmay, Francis Bingham | Weigall, Captain A. G. |
| Glazebreek, Captain Philip K. | Mills, Hon. Charles Thomas | Wheier, Granville C. H. |
| Goldman, C. S. | Morrison-Bell, Capt. E. F. (Ashburton) | White, Major G. D. (Lancs., Southport) |
| Goldsmith, Frank | Morrison-Bell, Major A. C. (Honiton) | Williams, Colonel R. (Dorset, W.) |
| Grant, J. A. | Mount, William Arthur | Willoughby, Major Hon. Claud |
| Greene, W. R. | Newdegate, F. A. | Wills, Sir Gilbert |
| Gretton, lohn | Nicholson, William G. (Petersfield) | Wilson, A. Stanley (Yorks, E. R.) |
| Guinness, Hon. Rupert (Essex, S. E.) | Nield, Herbert | Wood, Hon. E. F. L. (Yorks, Ripon) |
| Guinness, Hon W. E. (Bury S. Edmunds) | O'Neill, Hon. A. E. B. (Antrim, Mid) | Wood, John (Stalybridge) |
| Gwynne, R. S. (Sussex, Eastbourne) | Orde-Powlett, Hon. W. G. A. | Younger, Sir George |
| Haddock, George Bahr | Ormsby-Gore, Hon. William | |
| Hall, D. B. (Isle of Wight) | Parker, Sir Gilbert (Gravesend) | TELLERS FOR THE AYES.—Mr. |
| Hall, Frederick (Dulwich) | Peel, Lieut.-Colonel R. F. | Gershom Stewart and Sir Henry Craik. |
| Hamilton, C. G. C. (Ches., Altrincham) | ||
| NOES. | ||
| Abraham, William (Dublin, Harbour) | Byles, Sir William Pollard | Edward, John Hugh (Glamorgan, Mid) |
| Acland, Francis Dyke | Carr-Gomm, H. W. | Elverston, Sir Harold |
| Addison, Dr. Christopher | Cawley, Harold T. (Lancs., Heywood) | Esmonde, Dr. John (Tipperary, N.) |
| Adkins, Sir W. Ryland D. | Chancellor, Henry George | Esmonde, Sir Thomas (Wexford, N.) |
| Agnew, Sir George William | Churchill, Rt. Hon. Winston S. | Falconer, James |
| Allen, Arthur A. (Dumbartonshire) | Clancy, John Joseph | Fenwick, Rt. Hon. Charles |
| Allen, Rt. Hon. Charles p. (Stroud) | Clough, William | Ffrench, Peter |
| Armitage, R. | Clynes, John R. | Field, William |
| Arnold, Sydney | Collins, Godfrey P. (Greenock) | Flennes, Hon. Eustace Edward |
| Baker, Harold T. (Accrington) | Cempton-Rickett, Rt. Hon. Sir J. | Fitzgibbon, John |
| Baker, Joseph Allen (Finsbury, E.) | Cornwall, Sir Edwin A. | Flavin, Michael Joseph |
| Balfour, Sir Robert (Lanark) | Cory, Sir Clifford John | Furness, Sir Stephen Wilson |
| Banbury, Sir Frederick George | Craig, Herbert J. (Tynemouth) | Gelder, Sir William Alfred |
| Baring, Sir Godfrey (Barnstaple) | Crooks, William | George, Rt. Hon. D. Lloyd |
| Barlow, Sir John Emmott (Somerset) | Crumley, Patrick | Gladstone, W. G. C. |
| Barnes, George N. | Cullinan, John | Glanville, H. J. |
| Beale, Sir William Phipson | Dalziel, Rt. Hon. Sir J. H. (Kirkcaldy) | Goddard, Sir Daniel Ford |
| Beck, Arthur Cecil | Davies, David (Montgomery Co.) | Goldstone, Frank |
| Benn, W. W. (T. Hamlets, St. George) | Davies, Timothy (Lincs., Louth) | Greig, Colonel J. W. |
| Bentham, George Jackson | Davies, Sir W. Howell (Bristol, S.) | Grey, Rt. Hon. Sir Edward |
| Bethell, Sir John Henry | Dawes, James Arthur | Griffith, Rt. Hon. Ellis Jones |
| Black, Arthur W. | De Forest, Baron | Guest, Hon. Frederick E. (Dorset, E.) |
| Boland, John Plus | Delany, William | Gulland, John William |
| Booth, Frederick Handel | Denman, Hon. Richard Douglas | Gwynn, Stephen Lucius (Galway) |
| Bowerman, Charles W. | Devlin, Joseph | Hackett, John |
| Brady, Patrick Joseph | Dickinson, Rt. Hon. Willoughby H. | Hamilton, Lord C. J. (Kensington, S.) |
| Brockiehurst, William B. | Dillon, John | Hancock, John George |
| Brunner, John F. L. | Donelan, Captain A. | Harcourt, Rt. Hon. Lewis (Rossendale) |
| Bryce, J. Annan | Doris, William | Harcourt, Robert V. (Montrose) |
| Buckmaster, Sir Stanley O. | Duffy, William J. | Hardie, J. Keir |
| Burns, Rt. Hon. John | Duncan, C. (Barrow-in-Furness) | Harmsworth, Cecil (Luton, Beds) |
| Burt, Rt. Hon. Thomas | Duncan, Sir J. Hastings (Yorks, Otley) | Harvey, A. G. C. (Rochdale) |
| Harvey, T. E. (Leeds, West) | Markham, Sir Arthur Basil | Robertson, John M. (Tyneside) |
| Haslam, Lewis (Monmouth) | Marks, Sir George Croydon | Robinson, Sidney |
| Havelock-Allan, Sir Henry | Marshall, Arthur Harold | Roch, Walter F. (Pembroke) |
| Hayden, John Patrick | Meagher, Michael | Roche, Augustine (Louth) |
| Hayward, Evan | Meehan, Francis E. (Leitrim, N.) | Roe, Sir Thomas |
| Helme, Sir Norval Watson | Meehan, Patrick J. (Queen's Co., Leix) | Rowlands, James |
| Hemmerde, Edward George | Millar, James Duncan | Rowntree, Arnold |
| Henderson, Arthur (Durham) | Molloy, Michael | Runciman, Rt. Hon. Walter |
| Henry, Sir Charles | Molteno, Percy Alport | Russell, Rt. Hon. Thomas W. |
| Hewart, Gordon | Mond, Rt. Hon. Sir Alfred | Samuel, J. (Stockton-on-Tees) |
| Higham, John Sharp | Montagu, Hon. E. S. | Scanlan, Thomas |
| Hinds, John | Mooney, John J. | Scott, A. MacCallum (Glas., Bridgeton) |
| Hodge, John | Morgan, George Hay | Seely, Rt. Hon. Colonel J. E. B. |
| Hogge, James Myles | Morrell, Philip | Sheeny, David |
| Holt, Richard Durning | Morison, Hector | Sherwell, Arthur James |
| Hope, John Deans (Haddington) | Munro, Rt. Hon. Robert | Shortt, Edward |
| Howard, Hon. Geoffrey | Murphy, Martin J. | Simon, Rt. Hon. Sir John Allsebrook |
| Hudson, Walter | Needham, Christopher T. | Smith, Albert (Lancs., Clitheroe) |
| Hughes, Spencer Leigh | Neilson, Francis | Smith, H. B. Lees (Northampton) |
| Illingworth, Percy H. | Nicholson, Sir Charles N. (Doncaster) | Smyth, Thomas F. (Leitrim, S.) |
| John, Edward Thomas | Nolan, Joseph | Spicer, Rt. Hon. Sir Albert |
| Jones, Edgar (Merthyr Tydvil) | Norton, Captain Cecil W. | Sutherland, John E. |
| Jones, Henry Haydn (Merioneth) | Nugent, Sir Walter Richard | Sutton, John E. |
| Jones, J. Towyn (Carmarthen, East) | Nuttall, Harry | Taylor, John W. (Durham) |
| Jones, Laif (Notts, Rushcliffe) | O'Brien, Patrick (Kilkenny) | Taylor, Theodore C. (Radcliffe) |
| Jones, William S. Glyn- (Stepney) | O'Connor, T. P. (Liverpool) | Taylor, Thomas (Bolton) |
| Jowett, Frederick William | O'Doherty, Philip | Tennant, Rt. Hon. Harold John |
| Joyce, Michael | O'Donnell, Thomas | Thorne, G. R. (Wolverhampton) |
| Kellaway, Frederick George | O'Dowd, John | Toulmin, Sir George |
| Kelly, Edward | O'Malley, William | Verney, Sir Harry |
| Kennedy, Vincent Paul | O'Neill, Dr. Charles (Armagh, S.) | Walsh, Stephen (Lancs., Ince) |
| Kenyon, Barnet | O'Shaughnessy, P. J. | Walters, Sir John Tudor |
| Kilbride, Denis | O'Sullivan, Timothy | Waring, Walter |
| King, Joseph | Palmer, Godfrey Mark | Warner, Sir Thomas Courtenay T. |
| Lambert, Rt.-Hon. G. (Devon, S. Molton) | Parker, James (Halifax) | Watt, Henry A. |
| Lambert, Richard (Wilts, Cricklade) | Parry, Thomas H. | Wedgwood, Josiah C. |
| Lardner, James C. R. | Pease, Rt. Hon. Joseph A. (Rotherham) | White, J. Dundas (Glasgow, Tradeston) |
| Law, Hugh A. (Donegal, W.) | Phillips, John (Longford, S.) | White, Sir Luke (Yorks, E. R.) |
| Lawson, Sir W. (Cumb'rld, Cockerm'th) | Ponsonby, Arthur A. W. H. | White, Patrick (Meath, North) |
| Levy, Sir Maurice | Pratt, J. W. | Whitehouse, John Howard |
| Lewis, Rt. Hon. John Herbert | Price, C. E. (Edinburgh, Central) | Whittaker, Rt. Hon. Sir Thomas P. |
| Lundon, Thomas | Priestley, Sir Arthur (Grantham) | Whyte, Alexander F. (Perth) |
| Lyell, Charles Henry | Priestley, Sir W. E. B. (Bradford, E.) | Wiles, Thomas |
| Lynch, Arthur Alfred | Pringle, William M. R. | Wilkie, Alexander |
| Macdonald, J. Ramsay (Leicester) | Radford, G. H. | Williams, Aneurin (Durham, N. W.) |
| Macdonald, J. M. (Falkirk Burghs) | Raffan, Peter Wilson | Williams, Penry (Middlesbrough) |
| McGhee, Richard | Rea, Rt. Hon. Russell (South Shields) | Williamson, Sir Archibald |
| Maclean, Donald | Roa, Walter Russell (Scarborough) | Wilson, Rt. Hon. J. W. (Worcs., N.) |
| MacNeill, J. G. Swift (Donegal, South) | Reddy, Michael | Wilson, W. T. (Westhoughton) |
| MacVeagh, Jeremiah | Redmond, John E. (Waterford) | Winfrey, Sir Richard |
| M'Callum, Sir John M. | Redmond, William (Clare, E.) | Wing, Thomas Edward |
| M'Curdy, C. A. | Redmond, William Archer (Tyrone, E.) | Yeo, Alfred William |
| McKenna, Rt. Hon. Reginald | Rendall, Athelstan | Young, William (Perth, East) |
| M'Laren, Hon. H. D. (Leics.) | Richardson, Albion (Peckham) | Yoxall, Sir James Henry |
| M'Laren, Hon. F. W. S. (Lincs., Spalding) | Richardson, Thomas (Whitehaven) | |
| M'Micking, Major Gilbert | Roberts, Charles H. (Lincoln) | TELLERS FOR THE NOES.—Mr. |
| Malcolm, Ian | Roberts, George H. (Norwich) | Wm. Jones and Mr. Webb. |
| Manfield, Harry | Roberts, Sir J. H. (Denbighs) |
Question put, and agreed to.
Adjourned accordingly at a Quarter before Twelve of the clock.
§ Further consideration of the Bill to be resumed to-morrow (Wednesday).