§ Mr. DALTONI beg to move in page 24, line 16, to leave out "£100" and to insert instead thereof "£250."
In view of the very great forbearance many Members have shown in allowing highly objectionable Amendments to go through without a division, I hope the Chancellor, with the dawn of this morning, will gracefully make this concession. The effect of the Amendment is to exempt from Estate Duty estates up to £250. So far as I can judge from the statistics published for Inland Revenue, the cost of this concession would be not more than £100,000.
§ Mr. CHURCHILLVery small estates are subject to a very little duty. They cannot be said to pay excessive tribute The cost of the proposal would not be less than £70,000, and although I would gladly dispense with that revenue if it were in my power to do so, I do not think I should do it on the ground suggested by my hon. Friend. I am afraid I must refuse the Amendment.
§ Question put, "That '£100' stand part of the Schedule."
§ The Committee divided: Ayes, 161; Noes, 72.
| Macintyre, Ian | Power, Sir John Cecil | Strickland, Sir Gerald |
| Macmillan, Captain H. | Pownall, Lieut.-Colonel Assheton | Stuart, Hon. J. (Moray and Nairn) |
| MacRobert, Alexander M. | Radford, E. A. | Styles, Captain H. Walter |
| Maitland, Sir Arthur D. Steel- | Reid, Capt. A. S. C. (Warrington) | Sugden, Sir Wilfrid |
| Manningham-Buller, Sir Mervyn | Rhys, Hon. C. A. U. | Tasker, Major R. Inigo |
| Merriman, F. B. | Roberts, Samuel (Hereford, Hereford) | Thomson, F. C. (Aberdeen, South) |
| Monsell, Eyres, Com. Rt. Hon. B. M. | Ruggles-Brise, Major E. A. | Tinne, J. A. |
| Moore-Brabazon, Lieut.-Col. J. T. C. | Russell, Alexander West (Tynemouth) | Waterhouse, Captain Charles |
| Morrison-Bell, Sir Arthur Clive | Samuel, A. M. (Surrey, Farnham) | Watson, Sir F. (Pudsey and Otley) |
| Nail, Lieut.-Colonel Sir Joseph | Sandeman, A. Stewart | Watts, Dr. T. |
| Nelson, Sir Frank | Sanders, Sir Robert A. | Wells, S. R. |
| Neville, R. J. | Sassoon, Sir Philip Albert Gustave D. | Williams, Com. C. (Devon, Torquay) |
| Newman, Sir R. H. S. D. L. (Exeter) | Shaw, R. G. (Yorks, W.R., Sowerby) | Wilson, R. R. (Stafford, Lichfield) |
| Nicholson, O. (Westminster) | Shaw, Lt.-Col. A. D. Mel. (Renfrew, W) | Windsor Clive, Lieut.-Colonel George |
| Nuttall, Ellis | Shaw, Capt. W. W. (Wilts., Westb'y) | Winterton, Rt. Hon. Earl |
| O'Neill, Major Rt. Hon. Hugh | Shepperson, E. W. | Wise, Sir Fredric |
| Penny, Frederick George | Slaney, Major P. Kenyon | Wood, B. C. (Somerset, Bridgwater) |
| Percy, Lord Eustace (Hastings) | Sprot, Sir Alexander | Wood, E. (Chest'r, Stalyb'ge & Hyde) |
| Peto, G. (Somerset, Frome) | Stanley, Col. Hon. G.F. (Will'sden, E) | TELLERS FOR THE AYES.— |
| Pielou, D. P. | Stanley, Hon. O. F. G. (Westm'land) | Lord Stanley and Captain Margesson. |
| Pilcher, G. | Stott, Lieut.-Colonel W. H. |
| NOES. | ||
| Adamson, Rt. Hon. W. (Fife, West) | Hirst, G. H. | Scurr, John |
| Adamson, W. M. (Staff., Cannock) | Hirst, W. (Bradford, South) | Sitch, Charles H. |
| Alexander, A. V. (Sheffield, Hillsbro') | Hudson, J. H. (Huddersfield) | Slesser, Sir Henry H. |
| Ammon, Charles George | Hutchison, Sir Robert (Montrose) | Smith, Rennie (Penistone) |
| Barr, J. | John, William (Rhondda, West) | Stamford, T. W. |
| Benn, Captain Wedgwood (Leith) | Johnston, Thomas (Dundee) | Stephen, Campbell |
| Broad, F. A. | Jones, Henry Haydn (Merioneth) | Sutton, J. E. |
| Buchanan, G. | Jones, J. J. (West Ham, Silvertown) | Tinker, John Joseph |
| Cape, Thomas | Jones, T. I. Mardy (Pontypridd) | Varley, Frank B. |
| Charleton, H. C. | Kelly, W. T. | Wallhead, Richard C. |
| Cowan, D. M. (Scottish Universities) | Kennedy, T. | Warne, G. H. |
| Crawfurd, H. E. | Kirkwood, D. | Watson. W. M. (Dunfermline) |
| Dalton, Hugh | Lawson, John James | Watts-Morgan, Lt.-Col. D. (Rhondda) |
| Day, Colonel Harry | MacDonald, Rt. Hon. J. R.(Aberavon) | Webb, Rt. Hon. Sidney |
| Duckworth, John | Mackinder, W. | Welsh, J. C. |
| Gibbins, Joseph | MacLaren, Andrew | Westwood, J. |
| Gillett, George M. | Maxton, James | Wilkinson, Ellen C. |
| Graham, D. M. (Lanark, Hamilton) | Morris, R. H. | Williams, C. P. (Denbigh, Wrexham) |
| Grenfell, D. R. (Glamorgan) | Murnin, H. | Williams, T. (York, Don Valley) |
| Grundy, T. W. | Oliver, George Harold | Wilson, C. H. (Sheffield, Attercliffe) |
| Hall, F. (York, W.R., Normanton) | Paling, W. | Windsor, Walter |
| Hall, G. H. (Merthyr Tydvil) | Parkinson, John Allen (Wigan) | |
| Hardie, George D. | Pethick-Lawrence, F. W. | TELLERS FOR THE NOES.— |
| Hayday, Arthur | Potts, John S. | Mr. Allen Parkinson and Mr. Hayes. |
| Henderson, Rt. Hon. A. (Burnley) | Richardson, R. (Houghton-le-Spring) | |
| Henderson, T. (Glasgow) | Robinson, W. C. (Yorks, W.R., Elland) |
§ Fourth Schedule agreed to.
§ Fifth Schedule agreed to.
§ Bill reported; as amended, to be considered upon Monday next, and to be printed. [Bill 198.]