HC Deb 13 July 1917 vol 95 c2297
47. Mr. A. WILLIAMS

asked the Chancellor of the Exchequer whether his attention has been called to the rise in the value of brewery shares which has taken place since the Government in creased the barrelage from 10,000,000 to 13,000.000: and whether he will consider the propriety of levying a war tax on that increment of value?

Mr. BONAR LAW

I would remind my hon. Friend that the increased profits of trades and businesses as compared with the pre-war standard are already liable to Excess Profits Duty.

Mr. WILLIAMS

Has the right hon. Gentleman omitted to notice that my question has reference to capital value?

Mr. BONAR LAW

I did notice that, but I have no means of judging as to whether or not the rise is due to the cause to which the hon. Member attributes it.

Mr. WILLIAMS

Is the right hon. Gentleman not aware that it followed immediately after the action of the Government, and that it is attributed in the financial papers to the action of the Government?

Mr. BONAR LAW

I am sure my hon. Friend knows that there is nothing more unsafe than to say post hoc, ergo propter hoc.