HC Deb 14 May 1914 vol 62 cc1436-47

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:—

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."


This 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. 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 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.


May 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.


I 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 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—

The SOLICITOR-GENERAL (Mr. Buck-master)

I was not laughing at anything which the hon. Member said.


I 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 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.


The 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.


I would rather have it from you.


I agree with much of what was said by the hon. Member about the difficulties of settled estates, 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.


The right hon. Gentleman said the commercial plutocrat does not derive that benefit. Surely he derives that benefit under Schedule D.


He 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.

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.


I 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 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.


I 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.


I 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—


I am not making any alteration at all in those cases.


I 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.

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)
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.
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
Back to
Forward to