Where the entertainment is provided by a society which is established solely for the purpose of promoting the interests of agriculture, or some branch thereof, and which is not conducted for profit, the fact that a band is provided as an accompaniment to such show shall not disqualify the society from claiming a certificate of exemption from entertainment duty in respect of such entertainment.—[Mr. Turton.]
§ Brought up, and read the First time.
§ Mr. TURTONI beg to move, "That the Clause be read a Second time."
This is a very small Amendment, and I am almost tempted to apologise for bringing it forward. As hon. Members are well aware, agricultural shows are very properly exempted from payment of the Entertainments Tax, but it seems that if the village band is brought on the scene at a small agricultural show, at once that extortionate person the Customs officer claims payment of the tax. The question was raised on the Budget last year, and although we got a very unsympathetic reply from the Chancellor of the Exchequer, we secured a very good Division. As on this occasion I hope for still more support, I propose to press this new Clause to a Division. I ask the Chancellor of the Exchequer how he can reconcile it with his conscience that he is so entirely in favour of assisting us in the poor agricultural districts and when we get up for the purpose of advancing agriculture and for the good of the agricultural community a small show in a village, because the village band comes to play without any charge whatever, he swoops down and claims entertainment duty? That is an injustice which I hope the Committee will not fail to remedy, even to the extent of defeating the Government on an Amendment of such substance as this.
§ Sir R. HORNEIt goes both to my heart and conscience to refuse the request, but the truth is that if you once begin to make this kind of exception—
§ Mr. TURTONNo it. stands by itself.
§ Sir R. HORNEEverything will follow upon it although it stands by itself. It will extend to everything else, and it will be impossible to draw a line of demarcation between one form and another, between whether a band is to play and whether it is not, and in the case where the band is the chief feature and where many people desire to see some trade show. We have to exclude all these shows. If we begin with agricultural shows it will extend to everything else until the whole Entertainments Duty wilt be wrecked. I hope the hon. Member will take my assurance that I would not resist it but for the fact that though it seems a small thing it will become in the end one of great gravity. I cannot accept the proposal.
§ Mr. ROYCEI hope the hon. Member will press this to a division. This is a subject which really affects not the entertainment of the people but largely the condition of agriculture.
§ Sir R. HORNEIt does not require a band.
§ Mr. ROYCEIf the right hon. Gentleman heard some of the bands in my part of the country he would not regard it as an entertainment. This is not a question of merriment but a real substance. The amount the Chancellor can possibly hope to receive from shows of this description is so small that it is not worth considering in comparison with the amount of benefit agriculture receives from competitive shows. Agriculture has no relation to any other form of show of this description. It is something quite separate and distinct and I hope the right hon. Gentleman will not prevent these shows, many of them purely local, in villages where the funds are used exclusively for prizes in connection with shows and in addition they are largely supported by contributions from outside. I hope the right hon. Gentleman even now will see his way to make an exception in the case of agricultural shows.
§ Question put, "That the Clause be read a second time."
§ The Committee divided: Ayes, 49; Noes, 131.
2229| Division No. 188.] | AYES. | [12.20 a.m. |
| Banton, George | Hinds, John | Perkins, Waiter Frank |
| Barker, Major Robert H. | Holbrook, Sir Arthur Richard | Rendall, Athelstan |
| Barton, Sir William (Oldham) | Hopkins, John W. W. | Richardson, R. (Houghton-le-Spring) |
| Bell, Lieut.-Col. W. C. H. (Devizes) | Hunter, General Sir A. (Lancaster) | Rose, Frank H. |
| Bowerman, Rt. Hon. Charles W. | John, William (Rhondda, West) | Royds, Lieut.-Colonel Edmund |
| Bromfield, William | Jones, Morgan (Caerphilly) | Swan, J. E. |
| Bruton, Sir James | Kenworthy, Lieut.-Commander J. M. | Thomson, T. (Middlesbrough, West) |
| Carter, W. (Nottingham, Mansfield) | Kiley, James Daniel | Thorne, G. R. (Wolverhampton, E.) |
| Cope, Major William | Lane-Fox, G. R. | Walsh, Stephen (Lancaster, Ince) |
| Courthope, Lieut.-Col. George L. | Lawson, John James | Watts-Morgan, Lieut.-Col. D. |
| Davies, Thomas (Cirencester) | Lort-Williams, J. | Williams, Penry (Middlesbrough, E.) |
| Davison, Sir W. H. (Kensington, S.) | Lyle-Samuel, Alexander | Wills, Lt.-Col. Sir Gilbert Alan H. |
| Edwards, C. (Monmouth, Bedwellty) | McLaren, Hon. H. D. (Leicester) | Windsor, Viscount |
| Entwistle, Major C. F. | Morrison-Bell, Major A. C. | Weimer, Viscount |
| Foot, Isaac | Myers, Thomas | |
| Gritten, W. G. Howard | Newbould, Alfred Ernest | TELLERS FOR THE AYES.— |
| Harmsworth, Hon. E. C. (Kent) | Pennefather, De Fonblanque | Mr. Tartan and Mr. Royce. |
| Hayday, Arthur |
| NOES. | ||
| Agg-Gardner, Sir James Tynte | Green, Joseph F. (Leicester, W.) | Rae, Sir Henry N. |
| Amery, Rt. Hon. Leopold C. M. S. | Greene, Lt.-Col. Sir W. (Hack'y, N., | Raw, Lieutenant-Colonel Dr. N. |
| Armitage, Robert | Greenwood, Rt. Hon. Sir Hamar | Remer, J. R. |
| Armstrong, Henry Bruce | Greenwood, William (Stockport) | Richardson, Lt.-Col. Sir P. (Chertsey) |
| Baird, Sir John Lawrence | Gretton, Colonel John | Roberts, Rt. Hon. G. H. (Norwich) |
| Baldwin, Rt. Hon. Stanley | Guest, Capt. Rt. Hon. Frederick E | Robinson, S. (Brecon and Radnor) |
| Barlow, Sir Montague | Hacking, Captain Douglas H. | Roundell, Colonel R. F. |
| Barnston, Major Harry | Hannon, Patrick Joseph Henry | Sanders, Colonel Sir Robert Arthur |
| Bigland, Alfred | Harmsworth, C. B. (Bedford, Luton) | Sassoon, Sir Phillip Albert Gustave D. |
| Birchall, J. Dearman | Henderson, Lt.-Col. V. L. (Tradeston) | Scott, A. M. (Glasgow, Bridgeton) |
| Borwick, Major G. O. | Herbert, Dennis (Hertford, Watford) | Scott, Sir Leslie (Liverp'l, Exchange) |
| Boscawen, Rt. Hon. Sir A. Griffith- | Holmes, J. Stanley | Seddon, J. A. |
| Bowyer, Captain G. W. E. | Hood, Sir Joseph | Seely, Major-General Rt. Hon. John |
| Breese, Major Charles E. | Horne, Sir R. S. (Glasgow, Hillhead) | Shaw, Hon. Alex. (Kilmarnock) |
| Bridgeman, Rt. Hon. William Clive | Inskip, Thomas Walker H. | Shortt, Rt. Hon. E. (N'castle-on-T.) |
| Broad, Thomas Tucker | Johnstone, Joseph | Smith, Sir Allan M. (Croydon, South) |
| Buckley, Lieut.-Colonel A. | Jones, J. T. (Carmarthen, Llanelly) | Smith, Sir Harold (Warrington) |
| Burdon, Colonel Rowland | Kellaway, Rt. Hon. Fredk. George | Stanley, Major Hon. G. (Preston) |
| Campion, Lieut.-Colonel W. R. | Kidd, James | Stanton, Charles Butt |
| Carr, W. Theodore | King, Captain Henry Douglas | Steel, Major S. Strang |
| Cecil. Rt. Hon, Sir Evelyn (Aston) | Lewis, T. A. (Glam., Pontypridd) | Sturrock, J. Leng |
| Chamberlain, N. (Birm., Ladywood) | Lindsay, William Arthur | Sugden, W. H. |
| Churchill, Rt. Hon. Winston S. | Mackinder, Sir H. J. (Camlachie) | Sutherland, Sir William |
| Clay, Lieut.-Colonel H. H. Spender | McLaren, Robert (Lanark, Northern) | Thomson, F. C. (Aberdeen, South) |
| Coats, Sir Stuart | Manville, Edward | Thomson, Sir W. Mitcheil- (Maryhill) |
| Colvin, Brig.-General Richard Beale | Mason, Robert | Tryon, Major George Clement |
| Davidson, J. C. C. (Hemel Hempstead) | Mond, Rt. Hon. Sir Alfred Moritz | Wallace, J. |
| Davidson, Major-General Sir J. H. | Montagu, Rt. Hon. E. S. | Walters, Rt. Hon. Sir John Tudor |
| Davies, David (Montgomery) | Moore-Brabazon, Lieut.-Col. J. T. C | Ward, William Dudley (Soughampton) |
| Doyle, N. Grattan | Morden, Col. W. Grant | Ward-Jackson, Major C. L. |
| Ednam, Viscount | Moreing, Captain Algernon H. | Waring, Major Walter |
| Edwards, Major J. (Aberavon) | Morrison, Hugh | Watson, Captain John Bertrand |
| Edwards. Hugh (Glam., Neath) | Munro, Rt. Hon. Robert | White, Col. G. D. (Southport) |
| Evans, Ernest | Murchison, C. K. | Williams, C. (Tavistock) |
| Eyres-Monsell, Cont. Bolton M. | Murray, Rt. Hon. C. D (Edinburgh) | Wilson, Rt. Hon. J. W. (Stourbridge) |
| Falle, Major Sir Bertram Godfray | Murray, John (Leeds, West) | Wise, Frederick |
| Fisher, Rt. Hon. Herbert A. L. | Nail, Major Joseph | Wood, Hon. Edward F. L. (Ripon) |
| FitzRoy, Captain Hon. Edward A. | Neal, Arthur | Wood, Sir H. K. (Woolwich, West) |
| Foxcroft, Captain Charles Talbot | Newman, Sir R. H. S. D. L. (Exeter) | Wood, Major Sir S. Hill-(High Peak) |
| Fraser, Major Sir Keith | Nicholson, Reginald (Doncaster) | Young, Sir Frederick W. (Swindon) |
| Ganzoni, Sir John | Parry, Lieut.-Colonel Thomas Henry | Younger, Sir George |
| George, Rt. Hon. David Lloyd | Pease, Rt. Hon. Herbert Pike | |
| Gibbs. Colonel George Abraham | Percy, Lord Eustace (Hastings) | TELLERS FOR THE NOES.— |
| Gilmour, Lieut.-Colonel Sir John | Pollock. Rt. Hon. Sir Ernest Murray | Colonel Leslie Wilson and Mr. McCurdy. |
| Goff, Sir R. Park | Pretyman, Rt. Hon. Ernest G. |