§ Resolution reported,
§ 5. "That, in the case of persons dying after the fifteenth day of August, nineteen hundred and fourteen, there shall be substituted for the rates of the Estate Duty set out in the Second Schedule to the Finance (1909–10) Act, 1910, the following rates:—
1437| Where the principal Value of the Estate | Estate Duty shall be payable at the rate per cent. of | ||||||
| £ | £ | ||||||
| Exceeds | 100 | and does not exceed | 500 | … | … | … | 1 |
| Exceeds | 500 | and does not exceed | 1,000 | … | … | … | 2 |
| Exceeds | 1,000 | and does not exceed | 5,000 | … | … | … | 3 |
| Exceeds | 5,000 | and does not exceed | 10,000 | … | … | … | 4 |
| Exceeds | 10,000 | and does not exceed | 20,000 | … | … | … | 5 |
| Exceeds | 20,000 | and does not exceed | 40,000 | … | … | … | 6 |
| Exceeds | 40,000 | and does not exceed | 60,000 | … | … | … | 7 |
| Exceeds | 60,000 | and does not exceed | 80,000 | … | … | … | 8 |
| Exceeds | 80,000 | and does not exceed | 100,000 | … | … | … | 9 |
| Exceeds | 100,000 | and does not exceed | 150,000 | … | … | … | 10 |
| Exceeds | 150,000 | and does not exceed | 200,000 | … | … | … | 11 |
| Exceeds | 200,000 | and does not exceed | 250,000 | … | … | … | 12 |
| Exceeds | 250,000 | and does not exceed | 300,000 | … | … | … | 13 |
| Exceeds | 300,000 | and does not exceed | 350,000 | … | … | … | 14 |
| Exceeds | 350,000 | and does not exceed | 400,000 | … | … | … | 15 |
| Exceeds | 400,000 | and does not exceed | 500,000 | … | … | … | 16 |
| Exceeds | 500,000 | and does not exceed | 600,000 | … | … | … | 17 |
| Exceeds | 600,000 | and does not exceed | 800,000 | … | … | … | 18 |
| Exceeds | 800,000 | and does not exceed | 1,000,000 | … | … | … | 19 |
| Exceeds | 1,000,000 | … … | … | … | … | … | 20" |
§ Motion made, and Question proposed, "That this House doth agree with the Committee in the said He solution."
§ Sir F. BANBURYThis is, on the whole, the worst tax which has been introduced by the Chancellor of the Exchequer in the many previous bad Budgets which he has introduced. The first effect of the tax is this: The country is living on its capital. There is no getting out of that in any kind of way. We are taking from the estate which a man has saved by years of hard work, or which he has inherited and taken great care of and endeavoured to preserve and send down to his heirs and successors as his ancestors have given it to him, what is practically, especially for the working classes of the country, the very lifeblood of the country—that is the capital, without which it is impossible to give employment to the people. We are in no way putting it by in any kind of reserve fund, or in any other way to preserve it for any kind of emergency. No hon. Member opposite has ever attempted to deny that by these antics we were living upon the capital of the country. If a man dies subject to the highest scale of duty, and his successor is not a very near blood relation, he is mulcted of 30 per cent. of his property, and in addition, during his lifetime he has had to pay an enormous sum in the way of Income Tax and Super-tax. The hon. 1438 Gentleman (Mr. Pretyman) a few nights ago showed us that where a man was in receipt of, comparatively speaking, a small income of £5,000 or £6,000, the result of the Death Duties, Super-tax and Income Tax combined made an Income Tax of 5s. 3d. in the £. That is an undue burden to put upon a small class of the community. I hope someone will tell with me against this most iniquitous tax, which, if it is continued, will be the ruin of the prosperity of this country, and will recoil beyond any doubt upon the working classes. Further, there is no finality whatever in these taxes. Where do hon. Members below the Gangway think they will be when once they have got the whole of the capital of this country? When it disappears, they will have to share the burden with somebody, and the result will be ruin to everybody. There is one point which I will state as briefly as possible. A large number of people have insured their lives on the understanding that the Death Duties were to be a certain amount. Now all that is gone, and they will have to reinsure their lives when they are eight or ten years older, and they will have to pay a larger amount than they had to pay before. I was looking at the Report which was alluded to by my hon. Friend the Member for Chelmsford—I think it was a Departmental Report—and I see that in the year 1906, on an estate of £150,000, the Death Duties were 6½ per cent. I am not sure 1439 when these duties were increased, but I think I am right in saying that they were not increased until 1909. If I am right in saying that they were increased in that year, I would like to draw attention to the fact that in these five years the Death Duties have increased from 6½ per cent. to 12 per cent. I say that is an absurd and unjust increase, and if the increase goes on, it will be most detrimental to the true, interests of the country. I will have much pleasure in dividing against this iniquitous tax—not only iniqutous, but most foolish tax.
§ Sir A. WILLIAMSONMay I put one point to the Chancellor of the Exchequer with reference to the Death Duties? I dare say it has been put before when this matter has been discussed, but perhaps this year he will give it more favourable consideration, and that is the position of charities in regard to the money left to them. Hon. Members are aware that when a man leaves money to a charity that money suffers serious diminution, and the charity does not get the amount that is nominally left to it in the will. I think, if it is possible to give relief at all, the money left to charities might be considered. As one who has practical knowledge of what it means to struggling charities to have to pay a large tax to the Government, I hope the Chancellor of the Exchequer will take this matter into consideration when framing the Clause.
§ Mr. CHARLES BATHURSTI wish to say a word on behalf of a class which has very little sympathy in this House, and to which I myself have the honour to belong. That is the class of country squires, who, though neither dukes nor plutocrats, have done immeasurable service to the country and the community among whom they live. You may tax personal wealth up to the hilt, but a very large proportion of it, whenever the Chancellor of the Exchequer chooses to do so, will take wings and fly away. But so far as the ordinary small country estate is concerned, and where there is no personal wealth to fall back upon, it is visible and vulnerable, and the only result of these heavy Death Duties, with the cumulative effect not only of the Death Duties but of all this other taxation which has been thrown upon so called wealth, may mean that these individuals are going to be crushed out of existence as a class in a very short period 1440 of time. Many men in this country with a nominal income derived purely from land may appear to have something in the region of £5,000 or £6,000 when they do not enjoy an actual income of as much as £1,000, and are living for their position in life in a state of, I will not say penury, but in a condition of no luxury whatever.
Under the system of family settlements, which might with advantage be destroyed so far as most landed proprietors are concerned, these men have to-day to face not only these overwhelming Death Duties which take not two or three years for which the Chancellor has provided, but take a whole generation to pay where there is no personalty with which to defray them. They have to pay also the Income Tax and the Super-tax upon incomes which they never put in their pockets. They have to pay very heavy rates and tithes, in addition to charges for collateral relations under some old settlement which may be a burden on them throughout the whole of their lifetime, but which so long as that settlement exists they cannot get rid of. If the Chancellor desires to tax those individuals out of existence whom is he going to put in their place? He cannot at a moment's notice bring into existence an entirely different class of people who will occupy the mansion houses on those estates. If he does not desire to tax them out of existence the least he can do is to bring a Bill into this House to repeal the Settled Land Acts of 1882 to 1890, or to enable existing settlements to be torn up. Unless he does that what is going to happen? It is perfectly true that these individuals can sell their estates. But if they do the purchase moneys have to be handed over to the trustees of the settlement to be invested within a very narrow range—I see the Solicitor-General laughing. He would not laugh if instead of making a large income—
§ Mr. BATHURSTI am perfectly aware that the Solicitor-General is a very successful chancery counsel who has made a very large fortune out of family settlements. I appeal particularly to him who is among those who have prospered under the existing system which has proved such a source of misfortune to the unfortunate class to which I as a small country squire 1441 have the honour to belong. I am not speaking for myself, I am not speaking solely for the class, because I am quite sure that by pauperising this class you are affecting the prosperity of a larger number of poor people than by threatening the existence of any other class in the country. What I am going to ask the Chancellor of Exchequer is this: Those purchase moneys, if any portions of those estates are sold, are handed over to trustees of a settlement, and are brought within the range of a very narrow investment clause with the result that a very small income continues to be payable to the tenant for life.
Your wealthy plutocrat or manufacturer can employ his money in business for the benefit of his family; but the landowner cannot do that, even when the estate is sold, because the money is tied as his property was formerly tied. He has a small income, and no control over the capital; nor is he able to employ it in the best interests of his family. The least the Chancellor of the Exchequer can do, if he is seeking, as I think he is seeking, to tax this class out of existence, is to enable them to tear up the family settlements and repeal the Settled Lands Act under which they are suffering such serious grievances. There is one further suggestion I would put to him. The housing problem is a serious problem in rural districts, and it has become in recent years a far more serious problem owing to the strain which the Death Duty charges have put upon tenants for life. If the Chancellor of the Exchequer really desires to see cottage property on these landed estates properly repaired and new cottages brought into existence, I would suggest to him as an act of wisdom to exempt the new cottages upon landed estates in the country from Death Duties for at least twenty-five years after their erection.
§ Mr. LLOYD GEORGEThe hon. Gentleman has appealed to my learned Friend the Solicitor-General to answer the question about settled estates. At this late hour of the night I do not think we could afford the time for one Chancery barrister to discuss with another the question of Settlements. If he will allow me I will answer the point which he has stated.
§ Mr. C. BATHURSTI would rather have it from you.
§ Mr. LLOYD GEORGEI agree with much of what was said by the hon. Member about the difficulties of settled estates, 1442 but the suggestion he has made is outside the purview of the Finance Bill. It is a suggestion which I should hope to see put into some sort of practical form. There is no doubt at all that landowners are crippled very largely by settlements which injuriously affect their duties as managers of their own properties. May I point out to the hon. Gentleman that, after all, the class for which he pleaded so eloquently, have received certain benefits quite as great as the plutocrat. First of all, there is the elimination of the 25 per cent. limit. He knows perfectly well that in the management of an estate where the expenditure is very heavy upon repairs, and especially upon cottage property, the abolition of the 25 per cent. limit is a very serious proposition indeed, and I should not be surprised if it made on some estates much more difference than the mere addition which I propose in the Death Duties.
§ Mr. C. BATHURSTThe right hon. Gentleman said the commercial plutocrat does not derive that benefit. Surely he derives that benefit under Schedule D.
§ Mr. LLOYD GEORGEHe does not derive that from the present Budget. What I am pointing out is that so far as the present Budget is concerned, the advantage is given entirely to the class for which the hon. Gentleman has pleaded. As to this question, as to whether Schedule D ought to be applied to a particular class, for the moment the above concession represents an enormous advance which, so far as many of them are concerned, will more than counteract any additional expenditure they may have incurred in order to insure against the extra Death Duties. I do not grudge the good landowner an advantage of that kind; he is the kind of landowner who ought to be encouraged in the interests of the community. There is another advantage which he derives that the ordinary plutocrat does not. It is the relief in rates. The relief will be all the greater because it will be ascribed to improvements. Therefore I want the hon. Gentleman to bear in mind those two or three items on the other side of the account. If the hon. Gentleman meets me after the Budget, and if he will just point out to me an estate of that kind, I venture to say that on looking into the accounts he will find that the improvement values of a landlord such as he has described who does his duty by the estate and the tenants on the whole will profit.
1443 The increase in Death Duties is not considerable until you reach £200,000. That is not the landlord he was pleading for, but it is the landlord rather below the £200,000 limit that he was pleading for, and for a landlord under that amount the increase is just one per cent. I am not saying that is an inconsiderable increase, but it is nothing compared with the advantage which will be derived from those two items. It is no use trying to under-rate them. I know the hon. Gentleman has not done so, and has been perfectly fair, but I think it is right I should point that out. When he talks about housing, I should have thought that from that point of view he would certainly derive very considerable benefit from the sums of money which will be raised in order to encourage local authorities to spend money on housing. With regard to hospitals and other institutions and charities I should like to look into the matter. Mr. Gladstone, as the hon. Member knows, took a very strong view as to the exemption of hospitals from taxation. He was very much opposed to their exemption. My hon. Friend knows very well that at the present moment they enjoy very considerable immunity from taxation. Mr. Gladstone's view was that they enjoyed far too great an immunity. That was the old policy of the law, and the position in which mortmain placed those societies, and the light in which sort of charity was regarded.
§ Sir GEORGE YOUNGERI have never, and I am sure no one on this side underrates or has ever under-rated the fact that the right hon. Gentleman has endeavoured very fairly to meet the landowners in the matter of concessions for improvements they make, and so on. It is perfectly true that he is going further under this Budget than he went in the Budget of 1909, and that he has recognised a much larger claim in the future than he did. Surely that is merely redressing the very unfair position in which they were placed before in comparison with the manufacturer. He is undoubtedly redressing a great grievance if, as I hope, he is going the whole length he said he would go, and is not going to limit it. What is wanted is the assimilation of Schedule "D" to this case, and then he would really redress the grievance for which we should be grateful. My hon. Friend pointed out the greater difficulty of dealing with Death Duties 1444 on smaller estates than with the share capital of a business which is more easily realised and dealt with. That is the point the right hon. Gentleman did not quite take, and that is the point my hon. Friend pressed.
§ Mr. RADFORDI do not take any exception to the Estate Duty, which I think is an effective way of raising the money necessary. I should like to raise one point on the scale in the case in which a man leaves his substance to his babes, like the men of the world in the Book of Psalms, and imposes a life interest for his wife. Under the provisions of Sir William Harcourt's Finance Act of 1904, when that is done the Estate Duty becomes payable on the death of the testator, but it does not become payable again on the death of the widow. Under the scale read out in general terms, presumably the exemption from Estate Duty on the succession of the children will continue. If my right hon. Friend would give an assurance to that effect it would be gratifying to a great many Members and to the public outside.
§ Sir RICHARD COOPERI am surprised that the House, and particularly hon. Members below the Gangway opposite, should year after year pass these Estate Duties on estates from £100 to £500, or even £1,000. It is surely hardly worth while that Government officials-should be put to the trouble and expense of trying to collect one per cent. on £100. I cannot believe that there is anything remunerative in it. It is certainly not consistent with the principles of taxation followed for the last eight years by the present Government and also by their predecessors. In the case of Income Tax, you give a complete abatement on £160—
§ Mr. LLOYD GEORGEI am not making any alteration at all in those cases.
§ Sir R. COOPERI know. I am surprised that year after year estates of such very small amounts are allowed to be kept in this Resolution. In my opinion it touches only that class which we car describe as the poorest. For my part. I think that cases up to £500 and even £1,000 ought to be omitted altogether.
§ Question put, "That this House doth agree with the Committee in the said Resolution."
§ The House divided: Ayes, 242; Noes. 138.
1427| Division No. 105.] | AYES. | [10.20 p.m. |
| Abraham, William (Dublin, Harbour) | Dalziel, Rt. Hon. Sir J. H. (Kirkcaldy) | Herbert, General Sir Ivor (Mon., S.) |
| Addison, Dr. Christopher | Davies, David (Montgomery Co.) | Higham, John Sharp |
| Adkins, Sir W. Ryland D. | Davies, Ellis William (Eifion) | Hinds, John |
| Agnew, Sir George William | Davies, Timothy (Lincs., Louth) | Hobhouse, Rt. Hon. Charles E. H. |
| Ainsworth, John Stirling | Davies, Sir W. Howell (Bristol, S.) | Hogge, James Myles |
| Allen, Arthur A. (Dumbartonshire) | Dawes, James Arthur | Holmes, Daniel Turner |
| Allen, Rt. Hon. Charles P. (Stroud) | Delany, William | Holt, Richard Durning |
| Baker, Harold T. (Accrington) | Denman, Hon. Richard Douglas | Howard, Hon. Geoffrey |
| Baker, Joseph Allen (Finsbury, E.) | Devlin, Joseph | Hughes, Spencer Leigh |
| Balfour, Sir Robert (Lanark) | Dewar, Sir J. A. | John, Edward Thomas |
| Banbury, Sir Frederick George | Dickinson, Rt. Hon. Willoughby H. | Jones, Edgar (Merthyr Tydvil) |
| Baring, Sir Godfrey (Barnstaple) | Dillon, John | Jones, Henry Haydn (Merioneth) |
| Barran, Sir John N. (Hawick Burghs) | Donelan, Captain A. | Jones, J. Towyn (Carmarthen, East) |
| Barran, Rowland Hurst (Leeds, N.) | Doris, William | Jones, Leif (Notts, Rushcliffe) |
| Beauchamp, Sir Edward | Duffy, William J. | Jones, William (Carnarvonshire) |
| Beck, Arthur Cecil | Duncan, J. Hastings (Yorks, Otley) | Jones, William S. Glyn-(Stepney) |
| Benn, W. W. (T. Hanlets, St. George) | Edwards, Sir Francis (Radnor) | Joyce, Michael |
| Bentham, George Jackson | Edwards, John Hugh (Glamorgan, Mid) | Kelly, Edward |
| Birrell, Rt. Hon. Augustine | Elverston, Sir Harold | Kenyon, Barnet |
| Black, Arthur W. | Esmonde, Dr. John (Tipperary, N.) | Kilbride, Denis |
| Boland, John Pius | Esmonde, Sir Thomas (Wexford, N.) | King, Joseph |
| Booth, Frederick Handel | Essex, Sir Richard Walter | Lambert, Rt. Hon. G. (Devon, S. Molton) |
| Boyle, Daniel (Mayo, North) | Falconer, James | Lambert, Richard (Wilts, Cricklade) |
| Brady, Patrick Joseph | Farrell, James Patrick | Lardner, James C. R. |
| Brocklehurst, William B. | Fenwick, Rt. Hon. Charles | Lawson, Sir W. (Cumb'rld, Cockerm'th) |
| Brunner, John F. L. | Ffrench, Peter | Levy, Sir Maurice |
| Bryce, J. Annan | Field, William | Lewis, Rt. Hon. John Herbert |
| Buckmaster, Sir Stanley O. | Flavin, Michael Joseph | Lundon, Thomas |
| Burns, Rt. Hon. John | France, Gerald Ashburner | Lynch, Arthur Alfred |
| Burt, Rt. Hon. Thomas | Furness, Sir Stephen Wilson | Macdonald, J. M. (Falkirk Burghs) |
| Byles, Sir Willam Pollard | Gelder, Sir W. A. | McGhee, Richard |
| Carr-Gomm, H. W. | George, Rt. Hon. D. Lloyd | Maclean, Donald |
| Cawley, Sir Frederick (Prestwich) | Gladstone, W. G. C. | Macnamara, Rt. Hon. Dr. T. J. |
| Cawley, Harold T. (Lancs., Heywood) | Glanville, Harold James | MacNeill, J. G. Swift (Donegal. South) |
| Chancellor, Henry George | Greig, Colonel James William | Macpherson, James Ian |
| Chapple, Dr. William Allen | Griffith, Ellis Jones | MacVeagh, Jeremiah |
| Churchill, Rt. Hon. Winston S. | Guest, Major Hon. C. H. C. (Pembroke) | M'Callum, Sir John M. |
| Clancy, John Joseph | Guest, Hon. Frederick E. (Dorset, E.) | McKenna, Rt. Hon. Reginald |
| Clough, William | Gwynn, Stephen Lucius (Galway) | M'Laren, Hon. F. W. S. (Lincs., Spalding) |
| Collins, Sir Stephen (Lambeth) | Hackett, John | Marks, Sir George Croydon |
| Condon, Thomas Joseph | Harcourt, Robert V. (Montrose) | Marshall, Arthur Harold |
| Cornwall, Sir Edwin A. | Harvey, T. E. (Leeds, West) | Meagher, Michael |
| Cory, Sir Clifford John | Haslam, Lewis (Monmouth) | Meehan, Francis E. (Leitrim, N.) |
| Cotton, William Francis | Havelock-Allan, Sir Henry | Meehan, Patrick J. (Queen's Co., Leix) |
| Cowan, W. H. | Hayden, John Patrick | Millar, James Duncan |
| Craig, Herbert J. (Tynemouth) | Hayward, Evan | Molloy, Michael |
| Crumley, Patrick | Hazleton, Richard | Mond, Rt. Hon. Sir Alfred |
| Cullinan, John | Helme, Sir Norval Watson | Money, L. G. Chiozza |
| Montagu, Hon. E. S. | Pirie, Duncan V. | Taylor, Thomas (Bolton) |
| Mooney, John J. | Ponsonby, Arthur A. W. H. | Toulmin, Sir George |
| Morgan, George Hay | Pratt, J. W. | Trevelyan, Charles Philips |
| Morison, Hector | Price, Sir Robert J. (Norfolk, E.) | Verney, Sir Harry |
| Morton, Alpheus Cieophas | Pringle, William M. R. | Walton, Sir Joseph |
| Muldoon, John | Radford, George Heynes | Ward, John (Stoke-upon-Trent) |
| Munro, Rt. Hon. Robert | Raffan, Peter Wilson | Ward, W. Dudley (Southampton) |
| Murphy, Martin J. | Rea, Rt. Hon. Russell (South Shields) | Warner, Sir Thomas Courtenay T. |
| Murray, Captain Hon. Arthur C. | Rea, Walter Russell (Scarborough) | Wason, Rt. Hon. E. (Clackmannan) |
| Needham, Christopher T. | Reddy, Michael | Wason, John Cathcart (Orkney) |
| Nicholson, Sir Charles N. (Doncaster) | Redmond, John E. (Waterford) | Watt, Henry A. |
| Nolan, Joseph | Redmond, William (Clare, E.) | Webb, Henry |
| Nugent, Sir Walter Richard | Redmond, William Archer (Tyrone, E.) | White, J. Dundas (Glasgow, Tradeston) |
| Nuttall, Harry | Rendail, Athelstan | White, Patrick (Meath, North) |
| O'Brien, Patrick (Kilkenny) | Richardson, Albion (Peckham) | Whitehouse, John Howard |
| O'Connor, John (Kildare, N.) | Roberts, Charles H. (Lincoln) | Whittaker, Rt. Hon. Sir Thomas P. |
| O'Connor, T. P. (Liverpool) | Roberts, Sir J. H. (Denbighs) | Whyte, Alexander F. (Perth) |
| O'Doherty, Philip | Robertson, John M. (Tyneside) | Wiles, Thomas |
| O'Donnell, Thomas | Robinson, Sidney | Williams, Aneurin (Durham, N. W.) |
| O'Dowd, John | Roch, Walter F. (Pembroke) | Williams, John (Glamorgan) |
| O'Kelly, Edward P. (Wicklow, W.) | Roche, Augustine (Louth, N.) | Williams, Penry (Middlesbrough) |
| O'Kelly, James (Roscommon, N.) | Roe, Sir Thomas | Williamson, Sir Archibald |
| O'Malley, William | Rowlands, James | Wilson, Hon. G. G. (Hull, W.) |
| O'Neill, Dr. Charles (Armagh, S.) | Russell, Rt. Hon. Thomas W. | Wilson, John (Durham, Mid) |
| O'Shaughnessy, P. J. | Samuel, J. (Stockton-on-Tees) | Wilson, Rt. Hon. J. W. (Worcs., N.) |
| O'Shee, James John | Seaman, Thomas | Wing, Thomas Edward |
| O'Sullivan, Timothy | Seely, Rt. Hon. Colonel J. E. B. | Wood, Rt. Hon. T. McKinnon (Glasgow) |
| Outhwaite, R. L. | Sheehy, David | Yeo, Alfred William |
| Palmer, Godfrey Mark | Simon, Rt. Hon. Sir John Allsebrook | Young, William (Perthshire, East) |
| Parry, Thomas H. | Smith, H. B. Lees (Northampton) | Yoxall, Sir James Henry |
| Pearce, Robert (Staffs, Leek) | Smyth, Thomas F. (Leitrim, S.) | |
| Pease, Rt. Hon. Joseph A. (Rotherham) | Sutherland, John E. | TELLERS FOR THE AYES.—Mr. |
| Philipps, Colonel Ivor (Southampton) | Taylor, John W. (Durham) | Illingworth and Mr. Gulland. |
| Phillips, John (Longford, S.) | Taylor, Theodore C. (Radcliffe) | |
| NOES. | ||
| Amery, L. C. M. S. | Grant, James Augustus | Paget, Almeric Hugh |
| Anstruther-Gray, Major William | Guinness, Hon. Rupert (Essex, S. E.) | Pease, Herbert Pike (Darlington) |
| Ashley, Wilfrid W. | Haddock, George Bahr | Peel, Lieut.-Colonel R. F. |
| Baird, John Lawrence | Hall, D. B. (Isle of Wight) | Pole-Carew, Sir R. |
| Banner, Sir John S. Harmood- | Hall, Frederick (Dulwich) | Pryce-Jones, Colonel E. |
| Baring, Major Hon. Guy V. (Winchester) | Hamilton, C. G. C. (Ches., Altrincham) | Randies, Sir John S. |
| Barlow, Montague (Salford, South) | Hardy, Rt. Hon. Laurence | Rawson, Colonel Richard H. |
| Barnston, Harry | Harris, Henry Percy | Roberts, S. (Sheffield, Ecclesall) |
| Barrie, H. T. | Harrison-Broadley, H. B | Rutherford, Watson (L'pool, W. Derby) |
| Bathurst, Charles (Wilts, Wilton) | Helmsley, Viscount | Samuel, Sir Harry (Norwood) |
| Beckett, Hon. Gervase | Henderson, Major H. (Berks, Abingdon) | Samuel, Samuel (Wandsworth) |
| Benn, Arthur Shirley (Plymouth) | Herbert, Hon. A. (Somerset, S.) | Sanders, Robert Arthur |
| Benn, Ion Hamilton (Greenwich) | Hewins, William Albert Samuel | Sanderson, Lancelot |
| Bird, Alfred | Hill-Wood, Samuel | Sandys, G. J. |
| Boyton, James | Hohler, Gerald Fitzroy | Sharman-Crawford, Colonel R. G. |
| Bridgeman, William Clive | Hope, Harry (Bute) | Smith, Harold (Warrington) |
| Burn, Colonel C. R. | Hope, James Fitzalan (Sheffield) | Spear, Sir John Ward |
| Butcher, John George | Horne, E. (Surrey, Guildford) | Stanier, Beville |
| Campbell, Captain Duncan F. (Ayr, N.) | Horner, Andrew Long | Stanley, Hon. G. F. (Preston) |
| Carlile, Sir Edward Hildred | Hume-Williams, William Ellis | Starkey, John Ralph |
| Cassel, Felix | Hunter, Sir Charles Rodk. | Steel-Maitland, A. D. |
| Cautley, H. S. | Ingleby, Holcombe | Swift, Rigby |
| Cecil, Lord Hugh (Oxford University) | Jardine, Ernest (Somerset, East) | Talbot, Lord Edmund |
| Chaloner, Colonel R. G. W. | Kerr-Smiley, Peter Kerr | Terrell, George (Wilts, N. W.) |
| Clive, Captain Percy Archer | Kerry, Earl of | Terrell, Henry (Gloucester) |
| Clyde, James Avon | Kinloch-Cooke. Sir Clement | Touche, George Alexander |
| Coates, Major Sir Edward Feetham | Kyffin-Taylor, G. | Tryon, Captain George Clement |
| Courthope, George Loyd | Lane-Fox, G. R. | Walrond, Hon. Lionel |
| Craig, Norman (Kent, Thanet) | Larmor, Sir J. | Watson, Hon. W. |
| Crichton-Stuart, Lord Ninian | Lewisham, Viscount | Weigall, Captain A. G. |
| Currie, George W. | Lloyd, George Butler (Shrewsbury) | Wheler, Granville C. H. |
| Dairymple, Viscount | Locker-Lampson, G. (Salisbury) | Willoughby, Major Hon. Claud |
| Denison-Pender, J. C. | Lockwood, Rt. Hon. Lt.-Colonel A. R. | Wills, Sir Gilbert |
| Dixon, C. H. | Lyttelton, Hon. J. C. | Wilson, A. Stanley (Yorks, E. R.) |
| Duke, Henry Edward | Mackinder, Halford J. | Wilson, W. T. (Westhoughton) |
| Du Pre, W. Baring | Mason, James F. (Windsor) | Wilson, Captain Leslie O. (Reading) |
| Eyres-Monsell, Bolton M. | Meysey-Thompson, E. C. | Wilson, Maj. Sir M. (Bethnal Green, S W.) |
| Fell, Arthur | Mills, Hon. Charles Thomas | Wood, John (Stalybridge) |
| Fitzroy, Hon. E. A. | Neville, Reginald J. N. | Worthington Evans, L. |
| Foster, Philip Staveley | Newman, John R. P. | Yate, Colonel C. E. |
| Gilmour, Captain John | Nicholson, William G. (Petersfield) | |
| Glazebrook Captain Philip K. | O'Neill, Hon. A. E. B. (Antrim, Mid) | TELLERS FOR THE NOES.—Mr. |
| Goldman, C. S. | Ormsby-Gore, Hon. William | Rowland Hunt and Mr. |
| Gordon, Hon. John Edward (Brighton) |
Question put, and agreed to.
| Division No. 106.] | AYES. | [11.28 p.m. |
| Abraham, William (Dublin, Harbour) | Gwynn, Stephen Lucius (Galway) | O'Shee, James John |
| Addison, Dr. Christopher | Hackett, John | O'Sullivan, Timothy |
| Adkins, Sir W. Ryland D. | Harcourt, Rt. Hon. Lewis (Rossendale) | Outhwaite, R. L. |
| Agar-Robartes, Hon. T. C. R. | Harcourt, Robert V. (Montrose) | Palmer, Godfrey Mark |
| Allen, Arthur A. (Dumbartonshire) | Harvey, T. E. (Leeds, West) | Parker, James (Halifax) |
| Allen, Rt. Hon. Charles P. (Stroud) | Haslam, Lewis (Monmouth) | Parry, Thomas H. |
| Arnold, Sydney | Hayden, John Patrick | Pearce, Robert (Staffs, Leek) |
| Baker, Joseph Allen (Finsbury, E.) | Hayward, Evan | Pease, Rt. Hon. Joseph A. (Rotherham) |
| Baring, Sir Godfrey (Barnstaple) | Hazleton, Richard | Philipps, Colonel Ivor (Southampton) |
| Barnes, George N. | Helme, Sir Norval Watson | Phillips, John (Longford, S.) |
| Barran, Sir John N. (Hawick Burghs) | Henry, Sir Charles | Pirie, Duncan V. |
| Barran, Rowland Hurst (Leeds, N.) | Herbert, General Sir Ivor (Mon., S.) | Ponsonby, Arthur A. W. H. |
| Beck, Arthur Cecil | Higham, John Sharp | Pratt, J. W. |
| Benn, W. W. (T. Hamlets, St. George) | Hinds, John | Price, C. E. (Edinburgh, Central) |
| Bentham, George Jackson | Hobhouse, Rt. Hon. Charles E. H. | Price, Sir Robert J. (Norfolk, E.) |
| Birrell, Rt. Hon. Augustine | Hodge, John | Primrose, Hon. Neil James |
| Black, Arthur W. | Hogge, James Myles | Pringle, William M. R. |
| Boland, John Plus | Holt, Richard Durning | Radford, George Heynes |
| Booth, Frederick Handel | Hughes, Spencer Leigh | Rattan, Peter Wilson |
| Bowerman, Charles W. | Illingworth, Percy H. | Rea, Rt. Hon. Russell (South Shields) |
| Boyle, Daniel (Mayo, North) | John, Edward Thomas | Rea, Walter Russell (Scarborough) |
| Brady, Patrick Joseph | Jones, Edgar (Merthyr Tydvil) | Reddy, Michael |
| Brockiehurst, W. B. | Jones, H. Haydn (Merioneth) | Redmond, John E. (Waterford) |
| Brunner, John F. L. | Jones, J. Towyn (Carmarthen, East) | Redmond, William (Clare, E.) |
| Bryce, J. Annan | Jones, Leif (Notts, Rushcliffe) | Redmond, William Archer (Tyrone, E.) |
| Buckmaster, Sir Stanley O. | Jones, William S. Glyn-(Stepney) | Rendall, Athelstan |
| Burt, Rt. Hon. Thomas | Jowett, Frederick William | Richardson, Albion (Peckham) |
| Byles, Sir William Pollard | Joyce, Michael | Richardson, Thomas (Whitehaven) |
| Carr-Gomm, H. W. | Kelly, Edward | Roberts, Charles H. (Lincoln) |
| Cawley, Sir Frederick (Prestwich) | Kenyon, Barnet | Roberts, George H. (Norwich) |
| Cawley, Harold T. (Lancs., Heywood) | Kilbride, Denis | Roberts, Sir H. (Denbighs) |
| Chancellor, Henry George | King, Joseph | Robertson, John M. (Tyneside) |
| Chapple, Dr. William Allen | Lambert, Rt. Hon. G. (Devon, S. Molton) | Robinson, Sidney |
| Clancy, John Joseph | Lambert, Richard (Wilts, Cricklade) | Roch, Walter F. (Pembroke) |
| Clough, William | Lardner, James C. R. | Roche, Augustine (Louth) |
| Collins, Sir Stephen (Lambeth) | Lawson, Sir W. (Cumb'rld, Cockerm'th) | Roe, Sir Thomas |
| Condon, Thomas Joseph | Levy, Sir Maurice | Rowlands, James |
| Cornwall, Sir Edwin A. | Lewis, Rt. Hon. John Herbert | Russell, Rt. Hon. Thomas W. |
| Cory, Sir Clifford John | Lundon, Thomas | Samuel, J. (Stockton-on-Tees) |
| Cotton, William Francis | Lynch, Arthur Alfred | Scanlan, Thomas |
| Craig, Herbert J. (Tynemouth) | Macdonald, J. Ramsay (Leicester) | Seely, Rt. Hon. Colonel J. E. B. |
| Crumley, Patrick | Macdonald, J. M. (Falkirk Burghs) | Sheehy, David |
| Cullinan, John | Maclean, Donald | Simon, Rt. Hon. Sir John Allsebrook |
| Dalziel, Rt. Hon. Sir J. H. (Kirkcaldy) | Macnamara, Rt. Hon. Dr. T. J. | Smith, Albert (Lancs., Clitheroe) |
| Davies, David (Montgomery Co.) | MacNeill, J. G. Swift (Donegal, South) | Smith, H. B. Lees (Northampton) |
| Davies, Ellis William (Eifion) | Macpherson, James Ian | Smyth, Thomas F. (Leitrim, S.) |
| Davies, Timothy (Lincs., Louth) | MacVeagh, Jeremiah | Snowden, Philip |
| Davies, Sir W. Howell (Bristol, S.) | M'Callum, Sir John M. | Sutherland, John E. |
| Dawes, James Arthur | M'Ghee, Richard | Taylor, John W. (Durham) |
| Delany, William | McKenna, Rt. Hon. Reginald | Taylor, Theodore C. (Radcliffe) |
| Denman, Hon. Richard Douglas | M'Laren, Hon. F. W. S. (Lincs., Spalding) | Taylor, Thomas (Bolton) |
| Devlin, Joseph | Marshall, Arthur Harold | Tennant, Harold John |
| Dickinson, Rt. Hon. Wilioughby H. | Meagher, Michael | Toulmin, Sir George |
| Dillon, John | Meehan, Francis E. (Leitrim, N.) | Trevelyan, Charles Philips |
| Donelan, Captain A. | Meehan, Patrick J. (Queen's Co., Leix) | Verney, Sir Harry |
| Doris, William | Millar, James Duncan | Walton, Sir Joseph |
| Duffy, William J. | Molloy, Michael | Ward, John (Stoke-upon-Trent) |
| Duncan, C. (Barrow-in-Furness) | Mond, Rt. Hon. Sir Alfred | Warner, Sir Thomas Courtenay T. |
| Duncan, J. Hastings (Yorks, Otley) | Money, L. G. Chiozza | Wason, John Cathcart (Orkney) |
| Edwards, Sir Francis (Radnor) | Montagu, Hon. E. S. | Watt, Henry A. |
| Edwards, John Hugh (Glamorgan, Mid) | Mooney, John J. | Webb, H. |
| Elverston, Sir Harold | Morgan, George Hay | White, J. Dundas (Glasgow, Tradeston) |
| Esmonde, Dr. John (Tipperary, N.) | Morison, Hector | White, Patrick (Meath, North) |
| Esmonde, Sir Thomas (Wexford, N.) | Muldoon, John | Whyte, Alexander F. (Perth) |
| Essex, Sir Richard Walter | Munro, Rt. Hon. Robert | Wiles, Thomas |
| Falconer, James | Murphy, Martin J. | Wilkie, Alexander |
| Farrell, James Patrick | Murray, Captain, Hon. Arthur C. | Williams, Aneurin (Durham, N. W.) |
| Fenwick, Rt. Hon. Charles | Nicholson, Sir Charles N. (Doncaster) | Williams, John (Glamorgan) |
| Ffrench, Peter | Nolan, Joseph | Williams, Penry (Middlesbrough) |
| Field, William | Nugent, Sir Walter Richard | Williamson, Sir Archibald |
| Flavin, Michael Joseph | Nuttall, Harry | Wilson, Hon. G. G. (Hull, W.) |
| Gelder, Sir W. A. | O'Brien, Patrick (Kilkenny) | Wilson, John (Durham, Mid) |
| George, Rt. Hon. D. Lloyd | O'Connor, John (Kildare, N.) | Wilson, Rt. Hon. J. W. (Worcs., N.) |
| Gill, A. H. | O'Connor, T. P. (Liverpool) | Wilson, W. T. (Westhoughton) |
| Gladstone, W. G. C. | O'Doherty, Philip | Wing, Thomas Edward |
| Glanville, Harold James | O'Donnell, Thomas | Wood, Rt. Hon. T. McKinnon (Glasgow) |
| Goldstone, Frank | O'Dowd, John | Yeo, Alfred William |
| Greig, Colonel James William | O'Kelly, Edward P. (Wicklow, W.) | Young, William (Perthshire, East) |
| Griffith, Ellis Jones | O'Kelly, James (Roscommon, N.) | |
| Guest, Major Hon. C. H. C. (Pembroke) | O'Malley, William | TELLERS FOR THE AYES.—Mr. |
| Guest, Hon. Frederick E. (Dorset, E.) | O'Neill, Dr. Charles (Armagh, S.) | Wm. Jones and Mr. Geoffrey Howard. |
| Gulland, John William | O'Shaughnessy, P. J. |
| NOES. | ||
| Amery, L. C. M. S. | Gretton, John | Paget, Almeric Hugh |
| Anson, Rt. Hon. Sir William R. | Guinness, Hon. W. E. (Bury S. Edmunds) | Parkes, Ebenezer |
| Anstruther-Gray, Major William | Haddock, George Bahr | Pease, Herbert Pike (Darlington) |
| Ashley, Wilfrid W. | Hall, D. B. (Isle of Wight) | Peel, Lieut.-Colonel R. F. |
| Baird, John Lawrence | Hall, Frederick (Dulwich) | Perkins, Walter Frank |
| Baker, Sir Randolf L. (Dorset, N.) | Hamilton, C. G. C. (Ches., Altrincham) | Pole-Carew, Sir R. |
| Barlow, Montague (Salford, South) | Hardy, Rt. Hon. Laurence | Pollock, Ernest Murray |
| Barnston, Harry | Harris, Henry Percy | Pryce-Jones, Colonel E. |
| Barrie, H. T. | Harrison-Broadley, H. B. | Randies, Sir John S. |
| Bathurst, Charles (Wilts, Wilton) | Helmsley, Viscount | Rawson, Colonel Richard H. |
| Beach, Hon. Michael Hugh Hicks | Henderson, Major H. (Berks, Abingdon) | Rees, Sir J. D. |
| Beckett, Hon. Gervase | Herbert, Hon. A. (Somerset, S.) | Roberts, S. (Sheffield, Ecclesall) |
| Benn, Arthur Shirley (Plymouth) | Hill-Wood, Samuel | Ronaldshay, Earl of |
| Benn, Ion Hamilton (Greenwich) | Hohler, Gerald Fitzroy | Salter, Arthur Claveil |
| Bird, Alfred | Hope, James Fitzalam (Sheffield) | Samuel, Samuel (Wandsworth) |
| Boyton, James | Hope, Major J. A. (Midlothian) | Sanders, Robert Arthur |
| Bridgeman, William Clive | Home, Edgar (Surrey, Guildford) | Sandys, G. J. |
| Burn, Colonel C. R. | Horner, Andrew Long | Sassoon, Sir Philip |
| Campion, W. R. | Home-Williams, William Ellis | Scott, Sir S. (Marylebone, W.) |
| Carlile, Sir Edward Hildred | Hunt, Rowland | Sharman-Crawford, Colonel R. G. |
| Cassel, Felix | Hunter, Sir Charles Rodk. | Smith Harold (Warrington) |
| Castlereagh, Viscount | Jardine, Ernest (Somerset, East) | Spear, Sir John Ward |
| Cautley, Henry Strother | Jessel, Captain H. M. | Stanier, Beville |
| Chaloner, Colonel R. G. W. | Kerr-Smiley, Peter Kerr | Stanley, Hon. G. F. (Preston) |
| Clay, Captain H. H. Spender | Kerry, Earl of | Starkey, John Ralph |
| Clive, Captain Percy Archer | Kinloch-Cooke, Sir Clement | Talbot, Lord Edmund |
| Clyde, James Avon | Kyffin-Taylor, G. | Terrell, George (Wilts, N. W.) |
| Coates, Major Sir Edward Feetham | Lane-Fox. G. R. | Thynne, Lord Alexander |
| Cooper, Sir Richard Ashmole | Larmor, Sir J. | Touche, George Alexander |
| Courthope, George Loyd | Lawson, Hon. H. (T. H'mts., Mile End) | Tryon, Captain George Clement |
| Craig, Ernest (Cheshire, Crewe) | Lewisham, Viscount | Valentia, Viscount |
| Craig, Norman (Kent, Thanet) | Lloyd, George Ambrose (Stafford, W.) | Watson, Hon. W. |
| Crichton-Stuart, Lord Ninian | Lloyd, George Butler (Shrewsbury) | Wheler, Granville C. H. |
| Currie, George W. | Locker-Lampson, G. (Salisbury) | White, Major G. D. (Lancs., Southport) |
| Dairymple, Viscount | Locker-Lampson, O. (Ramsey) | Willoughby, Major Hon. Claud |
| Denison-Pender, J. C. | Lockwood, Rt. Hon. Lt.-Colonel A. R. | Wills, Sir Gilbert |
| Dixon, Charles Harvey | Lyttelton, Hon. J. C. (Droitwich) | Wilson, A. Stanley (Yorks, E. R.) |
| Duke, Henry Edward | Mackinder, H. J. | Wilson, Captain Leslie O. (Reading) |
| Duncannon, Viscount | Mason, James F. (Windsor) | Wilson, Maj. Sir M. (Bethnal Green. S. W.) |
| Eyres-Monsell, Bolton M. | Morrison-Bell, Major A. C. (Honiton) | Wood, John (Stalybridge) |
| Fell, Arthur | Mount, William Arthur | Worthington Evans, L. |
| Fitzroy, Hon. Edward A. | Neville, Reginald J. N. | Yate, Colonel C. E. |
| Foster, Philip Staveley | Newdegate, F. A. | Younger, Sir George |
| Gibbs, G. A. | Newman, John R. P. | |
| Gilmour, Captain John | Nicholson, William G. (Petersfield) | TELLERS FOR THE NOES.—Sir |
| Glazebrook Captain Philip K. | O'Neill, Hon. A. E. B. (Antrim, Mid) | Frederick Banbury and Mr. George |
| Goldman, C. S. | Ormsby-Gore, Hon. William | Faber. |
| Greene, Walter Raymond |