§ Sections twelve and thirteen of the Income Tax Act, 1918, shall be extended to provide that, where the father of a family is dead and a son or daughter is maintaining the family, such son or daughter shall be entitled in respect of any dependent brothers and sisters living with him, and in respect of the mother so long as she is a widow and living with him, to the relief given in those Sections as if such brothers and sisters were children within the meaning of Section twelve, and as if the mother were a wife within the meaning of Section thirteen.—[Mr. Adamson.]
§ Brought up, and read the first time.
566§ ticular Amendment had relation to a new tax imposed in that very Act would rule the Bill outside the category of a Finance Bill. Even if it did it does not follow, as has been pointed out, that the other House will take any immediate action. The Bill in question went forward without the certificate of the Speaker and passed without further exception being taken. I have not the Clause of the Finance Act here; perhaps the Chancellor of the Exchequer has it. The exception is, so far as they are ancillary or connected with the legislation proposed in the Bill.
§
Question put,
That the Clause be read a second time.
§ The Committee divided: Ayes, 17; Noes, 61.
565| Division No. 75.] | AYES. | 1.20 a.m. |
| Adamson, Rt. Hon. William | Loseby, Captain C. E. | Wilson, Rt. Hon. J. W. (stourbridge) |
| Barnes, Major H (Newcastle, E.) | Neal, Arthur | Wilson, W. T. (Westhoughton) |
| Brown, Captain D. C. (Hexham) | Roberts, F.O. (W. Bromwich) | Young, Sir F. W. (Swindon) |
| Carr, W. T. | Sexton, James | |
| Coots, Colin R. (Isle of Ely) | Shaw, Tom (Preston) | TELLERS FOR THE AYES.—Mr. |
| Davies, T. (Cirencester | Smith, W. (Wellingborough) | Hohler and Mr. Remer, |
| Griffiths, T. (Pontypool) | Ward-Jackson, Major C. L. |
| NOES. | ||
| Agg-Gardner, Sir James Tynte | Gretton, Col. John | Perkins, Walter Frank |
| Ainsworth, Captain C. | Guest, Maj. Hon. O. (Leic, Loughboro') | Pulley, Charles Thornton |
| Archdale, Edward M. | Henderson, Major V. L. | Raw, Lieut.-Colonel Dr. N |
| Baird, John Lawrence | Hennessy, Major G. | Redmond, Captain William A. |
| Baldwin, Stanley | Henry, Denis S. (Londonderry, S.) | Robinson, S. (Brecon and Radnor) |
| Balfour, George (Hampstead) | Hilder, Lieut-Colonel F. | Rodger, A. K. |
| Barnston, Major Harry | Hood, Joseph | Royden, Sir Thomas |
| Benn, sir Arthur S. (Plymouth) | Hope, James Fitzalan (Sheffield) | Sanders, Colonel Robert Arthur |
| Berwick, Major G. O. | Hughes, Spencer Leigh | Seager, Sir William |
| Brackenbury, Col. H. L. | Hunter, Gen. Sir A, (Lancaster) | Shaw, Hon. A. (Kilmarnock) |
| Campion, Colonel W. R. | Inskip, T. W. H. | Sprot, Colonel Sir Alexander |
| Chamberlain, Rt. Hon. J. A. (Birm., W.) | Johnstone. J. | Stanley, Colonel Hon. G. F. (Preston> |
| Coates, Major Sir Edward F. | Jones, J, Towyn (Carmarthen) | Stephenson, Colonel H. K. |
| Colvin, Brigadier-General R. B. | Law, Right Hon. A. Bonar (Glasgow) | Stewart, Gershom |
| Cowan, D. M. (Scottish University) | Lewis, Rt. Hon. J. H. (Univ. Wales) | Strauss, Edward Anthony |
| Elliot, Capt. W. E. (Lanark) | Locker-Lampson, Com. O. (Hunt'don) | Townley, Maximilan G. |
| Eyres-Monsell, Commander | Lowther, Major C. (Cumberland, N.) | Whitla, Sir William |
| Falcon, Captain M. | Malone, Col. C. L. (Leyton, E.) | Younger, Sir George |
| Gangs, E. S. | Mosley, Oswald | |
| Ganzoni, Captain F. C. | Newman, Sir R. H. S. O. (Exeter) | TELLERS FOR THE AYES.—Lord E. |
| Gibbs, Colonel George Abraham | Parker, James | Talbot and Mr. Dudley Ward. |
| Gilmour, Lieut.-Colonel John |
§ Mr. ADAMSONI beg to move,
That the Clause be read a second time.This Clause is designed to give effect to one of the concessions which the Chancellor of the Exchequer has made. I do not know if the Clause can be accepted. If the right hon. Gentleman cannot accept the wording, I shall be quite willing to withdraw the Clause on the condition that he gives effect to it on the Report stage
Mr. CHAMBERLAINThis refers to the Clause which the right hon. Gentleman was moving earlier. I hope he will not 567 press us to come to a decision now, but I will study the matter between now and Report. There is some difficulty about meeting his case. I will see about bringing up a Clause to meet it. If the right hon. Gentleman will put his Clause down for the Report stage I shall be able to tell him that I will accept his Clause, or alternatively that I have found a way to meet his point in other words, or that I have failed to devise a satisfactory solution. I cannot pledge myself to anything more than a friendly consideration.
§ Mr. ADAMSONI think I will withdraw the Clause.
§ Motion and Clause, by leave, withdrawn. Schedules agreed to.
§ Bill reported; as amended, to be considered upon Monday next, and to be printed. [Bill 134.]
§ The remaining Orders were read, and postponed.
§ ADJOURNMENT—Resolved,
§ "That this House do now adjourn."—[Colonel Sanders.]
§ Adjourned accordingly at Half after One a.m., 17th July.