§ Resolution reported,
§ 12. "That in addition to the duty of Customs now payable on motor spirit imported into Great Britain or Ireland there shall, on and after the twenty-second day of September, nineteen hundred and fifteen, until the first day of August, nineteen hundred and sixteen, be charged the following additional duty, that is to say:—
| £ | s. | d. | |||
| Motor spirit, the gallon | … | … | 0 | 0 | 3 |
§ And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."
§ Motion made, and Question proposed, "That this House doth agree with the Committee in the said Resolution."
§ Mr. J. O'CONNORI want to say a word or two on this Resolution in order to suggest that it would be a fitting opportunity to extend a concession to a very deserving class of persons similar to that which has been made to the medical profession. I think it is the eighty-sixth Section of the Act, 1909–10, which provides:—
"Motor spirit used to supply motive, power to a motor car kept by a duly qualified medical practitioner while it is being used by him for the purpose of his profession."
There is another class of professional man who is probably in the same category as the medical practitioner that this Section is intended to benefit—I allude to the veterinary surgeon. No doubt a very good case was made for the reduction of this tax to the medical profession, because medical men are called upon to assuage human suffering and have to go long distances to attend patients suddenly attacked with some disease or other. I know this is the case in Ireland, and I think it is a right and proper thing to allow this reduction, and it was so considered by this House in 1910, when the members of the medical profession were given the benefit under that Act. Every argument that was used with regard to human suffering in order to give this benefit and concession to the medical profession may likewise be used on behalf of the veterinary surgeon. It is not because the object of the suffering is a dumb animal that the sympathies of the human heart are not excited as much as 886 in the case of human suffering. Therefore I submit to the House that if there was a good reason in the past for making this concession to the medical profession, those good reasons equally apply to the case of the veterinary surgeons, who are called upon, very often late at night, to go long distances in order to administer to the wants of poor suffering dumb beasts. I submit that this occasion should be taken to remedy what I consider to be a mistake in the Act of 1909–10 Let me also point out to the House that the veterinary surgeon is affected by the Motor Tax and by the use of motor vehicles to a much greater degree than the medical profession and in a manner in which that profession is not affected at all. The veterinary surgeon has been affected in his business to some extent by the destruction of horse traffic and horse haulage. There are less horses than there used to be, and there will be less use for them in the future, and consequently less demand for the veterinary surgeon with regard to horses. That being so, I think this profession is entitled on that account to some consideration from this House. I do not think I shall make this appeal in vain. It is certainly a case worthy of the consideration of the Chancellor of the Exchequer, and I hope that he will avail himself of this opportunity of remedying what I believe to have been a mistake in the past.
§ Mr. McKENNAMy hon. and learned Friend the Member for North Kildare (Mr. John O'Connor) will appreciate that if his views were adopted by the Government—I express no opinion on this point—they could not be adopted now on this Resolution, and it will have to be done subsequently in the Bill.
§ Mr. J. O'CONNORThat is what I suggested.
§ Mr. McKENNAI think the hon. and learned Member's proposal would be much more appropriate as an Amendment to the Clause of the Bill dealing with this matter. We should then have our hands quite free to discuss this question when we get to the Bill. I say that without intending to convey any reply to my hon. and learned Friend, either positive or negative, with regard to the proposal he has made. I will, however, take this opportunity of saying that when we come to the fourteenth Resolution I shall propose to omit it.
§ Sir H. CRAIKI would like to say something on this point before the right hon. Gentleman makes up his mind.
§ Mr. McKENNAI am going to make a Motion when we come to the fourteenth Resolution to omit it, so that any doubt my hon. and learned Friend might have that he would be precluded in the Bill from moving an Amendment of the kind he now wishes may be satisfied, and this will be done if the House agrees to omit the Resolution. Of course, if the House determines to adhere to that Resolution, my hon. and learned Friend will understand that his proposal could not possibly be accepted. I shall, however, pave the way subsequently for the consideration of this proposal by moving the omission of the fourteenth Resolution.
§ Sir H. CRAIKWill the right hon. Gentleman say what the effect would be of omitting the fourteenth Resolution?
§ Mr. McKENNAI merely wish to tell my hon. and learned Friend now in advance that I propose to move its omission, but I cannot discuss it now.
§ Sir F. BANBURYI think the suggestion of the hon. and learned Member for North Kildare is a very good one, and if he accedes to the suggestion made by the Chancellor of the Exchequer I shall be very pleased to support him at the proper time when he moves his Amendment to the Bill.
§ Sir P. MAGNUSWill the right hon. Gentleman tell us now what will be the effect of his Motion to omit the fourteenth Resolution?
§ Mr. McKENNAI will do so when I get to it.
§ Question put, and agreed to.