HC Deb 22 June 1925 vol 185 cc1189-99

(1) In lieu of the duties of Customs payable on tobacco there shall, as from the first day of July, nineteen hundred and twenty-five, be charged, levied, and paid upon tobacco imported into Great Britain or Ireland the duties specified in Part I of the Sixth Schedule of this Act.

(2) In lieu of the Excise duties payable on tobacco grown in Great Britain or Northern Ireland, there shall, as from the first day of July, nineteen hundred and twenty-five, be charged, levied, and paid on tobacco grown in Great Britain or Northern Ireland the duties specified in Part II of the Sixth Schedule of this Act.

(3) Drawback allowed under Section one of the Manufactured Tobacco Act, 1863, as extended or amended by any subsequent Act, on tobacco exported from Great Britain or Northern Ireland or deposited in a bonded or King's warehouse shall, in cases where it is shown that the increased duties imposed by this Section have been paid, be allowed at the rates set out in Part III of the Sixth Schedule to this Act, instead of at the rates set out in the Second Schedule to the Finance Act, 1918, but subject to the provisions affecting allowance of drawback contained in the Schedule to the Finance Act, 1904.

(4) So much of Section one of the Manufactured Tobacco Act, 1863, as provides that drawback is not to be allowed on any tobacco unless the tobacco stalks therein contained have been fairly cut in the same with portions of the lamina of the leaf adhering thereto, and Section thirteen of the Tobacco Act, 1840, shall cease to have effect.—[Mr. Harris.]

Brought up, and read the First time.


I beg to move, "That the Clause be read a Second time."

I make no apology to the House for moving this Clause, but I would like to explain that if it had been possible to persuade the Chancellor of the Exchequer to give us considerable concessions on sugar and tea I would have preferred them. But the Tobacco Duty, the Financial Secretary will admit, is long overdue for revision. The total amount of unmanufactured tobacco imported in 1923 was 173,000,000 lbs., of which only 6 per cent. was imported from the Dominions beyond the seas. Though there has been small concessions made on Imperial tobacco, to satisfy the Imperial sentiment of the House, I think it will be generally admitted it is not going seriously to affect the price of tobacco. Seventy-five per cent. of the tobacco sold at the present time is sold in the form of cigarettes, and the Empire-imported tobacco does not to any extent affect the cigarette. At the most, it can be said to produce a special brand of Empire-grown tobacco, but the bulk of the tobacco sold is in the form of cigarettes, and any Empire tobacco mixed with those cigarettes is so small that it does not seriously affect the price.

The amount of duty paid on tobacco is immense. It is the largest source of revenue in indirect taxation. It is a diminishing source of revenue, obviously, because of the high rate of tax. In 1920. £61,000,000 came from this source. In 1921, the amount was reduced to £55,500,000; in 1922, to £55,000,000; in 1923, to £53,000,000, and in 1924, to £51,980,000, the obvious result of making the tax so high. It may be said with some sort of reason that tobacco is a luxury, but the fact remains that, as our civilisation is organised at present, tobacco is an article in general use. Even though the price is high, it is one of the things—probably it is owing to the nerve strain of our civilisation—that the citizen is unable to deny himself. In the stress of our civilisation, especially in our great industrial cities, with the uncertainty of trade and the uncertainty of employment—for all the difficulties, tobacco has become almost a necessity of modern life. Certainly, the Prime Minister has set an example in the use of the homely pipe, which he has found a "guide, philosopher and friend" to help him lead the House and direct the affairs of Empire.

I would say to the Chancellor of the Exchequer it is time now to consider whether there should not be a downward revision in this very large tax. It is almost a penal tax, making tobacco a very expensive luxury. I have taken the trouble to find out the various amounts of tobacco used per thousand cigarettes. The ordinary "fag," as it is called, takes 2¾ lbs. per thousand, and the present duty is 22s. 6d. The duty on 100 cigarettes works out at 2s. 3d. On the ordinary packet of 10 for 6d., the duty works out at no less than 2½d., and I think I am right in saying, if the profit be added, it is not over-stating the figure to say that half the price of the ordinary packet of cigarettes takes the form of duty. Therefore, the smoker is contributing far more than his rightful burden to indirect taxation. A more important feature is that the expensive cigarette does not contribute more than the cheap one, because the tobacco is taxed by weight and not by price. While the smoker is paying through the nose, the manufacturer of tobacco is making immense profits. The combine has become rich beyond the dreams of avarice. Dividends are so frequently distributed and of such large amounts that it is almost impossible to keep pace with them. Nor are these profits limited to the combine. Smaller rivals are paying immense dividends to shareholders, which seems to indicate that there is some call for revision of the whole scale of duties.

The question is, whether it would not be right and just, if the scale has to be revised, that some of the reduction should be borne by the manufacturers of tobacco in the same way as was done when the Beer Duty was revised. Of course, what is happening is that the manufacturers are making profit out of the duty, as they only pay the duty when they take the tobacco out of bond, and, therefore, are able to turn over their capital at an immense rate. When an inquiry was made into the business organisation of the tobacco industry, it was pointed out that they were constantly able to turn over their capital, and, therefore, though the profit on an individual packet was small, at the end of the year they were able to show immense profits. That, of course, is largely helped by the fact that a great part of their profits are obtained not on the article they sell, but on the duty which they pay. I, therefore, appeal to the Chancellor of the Exchequer to consider this tax, which is too high, and puts an exceptional burden on the smoking community as opposed to the rest of the population. Above all, it is a form of indirect taxation bringing in an immense revenue, and it does seem to call for some downward revision. It was increased enormously for War purposes, and I think we now have a right to ask that there should be some reduction, however small it may be, in the duty, so as to enable the ordinary consumer of tobacco to get his little comfort at a more reasonable figure.


I beg to second the Motion.

My hon. Friend has submitted that this tax is a tax upon a commodity that has ceased to be a luxury. I am afraid I cannot argue for tobacco quite as it was argued in the 16th century, when, I think, the case was put that it was an antidote for inordinate tea and beer drinking, and badly-ventilated houses. I believe it is true to say that the tobacconist shops of London were the only safe places during the great Plague of London. It is true that this commodity has undergone varying vicissitudes. I believe a very learned article was written by James I as a counterblast against the use of tobacco, and I also believe it was an order by a Czar of Russia that those who were addicted to smoking should have their noses cut off, and, in some cases—I do not know what determined the extra degree of offence—they should have their heads cut off. Tobacco has also been recognised from time to time amongst the categories of sins, but that time has gone by, and, as my hon. Friend has pointed out, tobacco has become not a luxury, but an article consumed by the great bulk of the people.

One has only to compare the revenue of this article in 1843 and the present time. The revenue now is £51,000,000 as against something over £3,000,000 in 1843. That shows the extent to which tobacco is consumed. Although a useful source of revenue, the margin has been reached and passed where taxation is useful. Three or four years ago it yielded £61,000,000; last year it yielded only £51,000,000. I would say to the Chancellor of the Exchequer that by reducing this taxation he would increase the consumption, and thereby add to his sources of revenue. That is a policy we have long put forward from these benches. I should like, in this connection, to call the Chancellor's attention and that of the House to a Ministerial squib which was published in the 18th century, which contained the following: They had learnt such a knack, In the case of drawback, For each pound of tobacco exported; That the custom for two, They drew back as their due, By which they were greatly supported. I hope the Chancellor of the Exchequer will see his way clear to make the concession asked for in the course of the appeal made by my hon. Friend.


The proposal put forward by hon. Gentlemen opposite would mean that it would involve a loss of £8,000,000 in a full year on the Revenue, and £6,000,000 in the current year. The hon. Gentleman who moved very rightly said that the object of the Chancellor of the Exchequer in all these matters must be, firstly, the raising of Revenue. He admitted that the Tobacco Duty is a very valuable form of raising money, and that it is quite sound from a Revenue point of view. In 1913–14 the consumption of tobacco was 98,000,000 pounds weight. Last year it was 128,000,000 pounds weight, in spite of the smaller area now covered in view of the exclusion of the Irish Free State. In spite, therefore, of the very heavy weight of taxation, the Tobacco Duty yield has kept up its splendid record as a Revenue-producer. In that it stands alone amongst the indirect sources of taxation. The Beer Duty, in spite of having been lowered, has not recouped us. Tobacco stands up undismayed by the weight of taxation. The scale consumption is on the up grade, and we hope to get an extra £1,000,000 this year as compared with last year.


What about ladies smoking?


I have no doubt that the ladies will contribute their share. In view of the fact that we in this matter must be primarily concerned with the Revenue, I must ask the House to turn down this proposal.

Lieut.-Commander BURNEY

Before the Financial Secretary finishes his observations, may I ask him one question? Whether, in view of the desirability of increasing the Revenue from tobacco, he will press upon the Home Secretary to allow tobacconists, where necessary, to stay open after eight o'clock? There are many people who cannot get to a tobacconist's until after eight o'clock, and I think the right hon. Gentleman would be doing a great service to the community as a whole if he would press upon the Home Secretary to waive the present Regulation.

Viscountess ASTOR

I hope very much that the Financial Secretary to the Treasury will not encourage the smoking of tobacco in any way. I am horrified at the great and good Liberal party opposite putting forward a scheme to encourage the smoking of tobacco. It is certainly an individual subject; but surely everyone who thinks at all knows that there is a great deal too much smoking for the good of the individual and for the good of the community, and I hope the Government will not consider opening the tobacconists later. The little Liberal party had better be very careful. If they go on at this rate they will lose a good deal of the spiritual support throughout the country that is now given to them. It really is a new attitude on the part of the Liberal party, and one which distresses me greatly.


I rise to point out to my Noble colleague the Member for the Sutton Division of Plymouth that it is largely due to Elizabethan Plymouth that we have tobacco to-day. I do not know what Sir Walter Raleigh would have said had he known that in discovering Virginia he was going to produce so good an opponent of tobacco as we have seen in the Noble Lady this afternoon. It is a great pity the Noble Lady, coming from a constituency which has such fine Elizabethan traditions—[An HON. MEMBER: "And from Virginia too!"] Yes, and from Virginia, and connected as she is with one of the greatest discoveries of the Elizabethan era, should have thought fit to deplore and deprecate the use of tobacco. Seeing that the Noble Lady has refrained from putting the woman's point of view, I should like to put that point of view myself. The man's point of view has been admirably expressed by my hon. Friend the Member for South-West Bethnal Green (Mr. Harris). Seeing that the use of tobacco is growing amongst the ladies, and that the Chancellor of the Exchequer has been putting taxation upon silk—


And their lace!


And their lace, by continuing the present incidence of this tax he is going to make life well nigh impossible. Not only are luxuries

burdened by the Treasury, but a simple necessity and a solace like tobacco is singled out for a special blow! I do want to plead with the Treasury to consider, not only the man's point of view, but the point of view which the hon. Member for Bethnal Green refrained from putting, namely, the woman's point of view. In these hard industrial times, so great is the strain placed, not only upon men, but women, that tobacco brings in its train consolation which is not to be derived from silk or lace, or any other thing of the sort. I myself, therefore, earnestly appeal to the Treasury to consider this Amendment, if not in this, in some other form.


May I put the suggestion as to whether it is not possible to transfer some of the duties of the cheaper kinds of tobacco to the more expensive kind? Some cigars cost 2d. and some cost 10d.; then you have the cheaper cigarettes and the more expensive kinds. Would it not be a practical proposition to put more duty on the expensive kinds of tobacco and less on the cheaper tobacco? I have great sympathy with the man who smokes his pipe, and shag. I think it is a splendid tobacco. People who smoke that tobacco derive as much pleasure from it as the people who smoke the more expensive kind. That tobacco, too, has the additional advantage that it encourages people to go into the open air. I sincerely hope that the Financial Secretary will seriously consider this suggestion of mine which will double the revenue.

Question put, "That the Clause be read a Second time."

The House divided: Ayes, 116; Noes, 272.

Division No. 196.] AYES. [8.0 p.m.
Adamson, Rt. Hon. W. (Fife, West) Dalton, Hugh Hayes, John Henry
Adamson, W. M. (Staff., Cannock) Day, Colonel Harry Henderson, Rt. Hon. A. (Burnley)
Alexander, A. V. (Sheffield, Hillsbro') Dennison, R. Henderson, T. (Glasgow)
Ammon, Charles George Duncan, C. Hirst, G.H.
Attlee, Clement Richard Edwards, John H.(Accrington) Hirst, W. (Bradford, South)
Baker, J. (Wolverhampton, Bilston) Evans, Capt. Ernest (Welsh Univer.) Hore-Belisha, Leslie
Barker, G. (Monmouth, Abertillery) Forrest, W. Hudson, J.H. (Huddersfield)
Barnes, A. Garro-Jones, Captain G.M. Hutchison, Sir Robert(Montrose)
Batey, Joseph Gillett, George M. Jenkins, W. (Glamorgan, Neath)
Beckett, John (Gateshead) Gosling, Harry John, William (Rhondda, West)
Benn, Captain Wedgwood (Leith) Graham, D. M.(Lanark, Hamilton) Johnston, Thomas (Dundee)
Bowerman, Rt. Hon. Charles W. Greenall, T. Jones, Henry Haydn (Merioneth)
Broad, F. A. Griffiths, T. (Monmouth, Pontypool) Jones, Morgan (Caerphilly)
Bromley, J. Groves, T. Jones, T. I. Mardy (Pontypridd)
Charleton, H. C. Grundy, T.W. Kelly, W. T.
Cluse, W. S. Guest, J. (York, Hentsworth) Kennedy, T.
Clynes, Right Hon. John R. Guest, Dr. L. Haden (Southwark, N.) Kenyon, Barnet
Collins, Sir Godfrey (Greenock) Hall, F. (York, W. R., Normanton) Lansbury, George
Connolly, M. Hall, G. H. (Merthyr Tydvil) Lawson, John James
Cove, W. G. Hayday, Arthur Livingstone, A. M.
Lowth, T. Shaw, Rt. Hon. Thomas (Preston) Trevelyan, Rt. Hon. C. P.
Lunn, William Short, Alfred (Wednesbury) Varley, Frank B.
Mackinder, W. Slesser, Sir Henry H. Viant, S. P.
Maclean, Neil (Glasgow, Govan) Smillie, Robert Walsh, Rt. Hon. Stephen
March, S. Smith, Ben (Bermondsey, Rotherhithe) Watson, W. M. (Dunfermline)
Maxton, James Smith, H. B. Lees- (Keighley) Watts-Morgan, Lt.-Col. D. (Rhondda)
Montague, Frederick Smith, Rennie (Penistone) Webb, Rt. Hon. Sidney
Morrison, R. C. (Tottenham, N.) Snell, Harry Wedgwood, Rt. Hon. Josiah
Naylor, T. E. Snowden, Rt. Hon. Philip Westwood, J.
Palin, John Henry Spencer, George A. (Broxtowe) Whiteley, W.
Paling, W. Stamford, T. W. Williams, David (Swansea, E.)
Parkinson, John Allen (Wigan) Stephen, Campbell Williams, T. (York, Don Valley)
Pethick-Lawrence, F. W. Sutton, J. E. Wilson, R. J. (Jarrow)
Ponsonby, Arthur Taylor, R. A. Windsor, Walter
Potts, John S. Thomas, Rt. Hon. James H. (Derby) Wright, W.
Richardson, R. (Houghton-le-Spring) Thomson, Trevelyan (Middlesbro. W.) Young, Robert (Lancaster, Newton)
Riley, Ben Thorne, G. R. (Wolverhampton, E.)
Roberts, Rt. Hon. F. O.(W. Bromwich) Thorne, W. (West Ham, Plaistow) TELLERS FOR THE AYES.
Saklatvala, Shapurji Thurtle, E. Mr. Percy Harris and Mr. Morris.
Scrymgeour, E. Tinker, John Joseph
Acland-Troyte, Lieut.-Colonel Cockerill, Brigadier-General G. K. Harvey, G. (Lambeth, Kennington)
Agg-Gardner, Rt. Hon. Sir James T. Cohen, Major J. Brunel Harvey, Major S. E. (Devon, Totnes)
Albery, Irving James Colfox, Major Wm. Phillips Haslam, Henry C.
Ashley, Lt.-Col. Rt. Hon. Wilfrid W. Cooper, A. Duff Hawke, John Anthony
Ashmead-Bartlett, E. Cope, Major William Henderson, Capt. R. R. (Oxf'd, Henley)
Astor, Viscountess Courtauld, Major J. S. Henderson, Lieut. Col. V. L. (Bootle)
Atholl, Duchess of Cowan, Sir Wm. Henry (Islington, N.) Heneage, Lieut.-Col. Arthur P.
Baldwin, Rt. Hon. Stanley Craig, Ernest (Chester, Crewe) Henn, Sir Sydney H.
Balfour, George (Hampstead) Craik, Rt. Hon. Sir Henry Henniker-Hughan, Vice-Adm. Sir A.
Balniel, Lord Croft, Brigadier-General Sir H. Herbert, Dennis (Hertford, Watford)
Banks, Reginald Mitchell Crook, C. W. Herbert, S. (York, N.R-, Scar. & Wh'by)
Barclay-Harvey, C. M. Crooke, J. Smedley (Deritend) Hogg, Rt. Hon. Sir D. (St. Marylebone)
Barnett, Major Richard Crookshank, Col. C. de W. (Berwick) Holbrook, Sir Arthur Richard
Beamish, Captain T. P. H. Crookshank, Cpt. H. (Lindsey, Gainsbro) Homan, C. W. J.
Bellairs, Commander Carlyon W. Curtis-Bennett, Sir Henry Hopkins, J. W. W.
Bennett, A. J. Curzon, Captain Viscount Hopkinson, A. (Lancaster, Mossley)
Bentinck, Lord Henry Cavendish- Dalkeith, Earl of Horlick, Lieut.-Colonel J. N.
Berry, Sir George Dalziel, Sir Davison Howard, Capt. Hon. D. (Cumb., N.)
Bethell, A. Davidson, J. (Hertf'd, Hemel Hempst'd) Hudson, Capt. A. U. M. (Hackney, N.)
Betterton, Henry B. Davidson, Major-General Sir John H. Hudson, R. S. (Cumberl'nd, Whiteh'n)
Bird, E. R. (Yorks, W. R., Skipton) Davies, Maj. Geo. F. (Somerset, Yeovil) Hume, Sir G. H.
Blades, Sir George Rowland Dawson, Sir Philip Hurst, Gerald B.
Blundell, F. N. Dean, Arthur Wellesley Hutchison, G.A. Clark (Midl'n & P'bl's)
Boothby, R. J. G. Dixon, Captain Rt. Hon. Herbert Inskip, Sir Thomas Walker H.
Bourne, Captain Robert Croft Doyle, Sir N. Grattan Jackson, Lieut.-Colonel Hon. F. S.
Bowater, Sir T. Vansittart Drewe, C. Jackson, Sir H. (Wandsworth, Cen'l)
Bowyer, Capt. G. E. W. Eden, Captain Anthony Jacob, A. E.
Boyd-Carpenter, Major A. Edmondson, Major A. J. James, Lieut.-Colonel Hon. Cuthbert
Brass, Captain W Elliot, Captain Walter E. Jephcott, A. R.
Bridgeman, Rt. Hon. William Clive Ellis, R. G. Jones, G. W. H. (Stoke Newington)
Briscoe, Richard George Elveden, Viscount Joynson-Hicks, Rt. Hon. Sir William
Brocklebank, C. E. R. Erskine, Lord (Somerset, Weston-s.-M.) Kennedy, A. R. (Preston).
Brooke, Brigadier-General C. R. I. Everard, W. Lindsay Kidd, J. (Linlithgow)
Broun-Lindsay, Major H. Fairfax, Captain J. G. Kindersley, Major Guy M.
Brown, Brig.-Gen. H. C. (Berks, Newb'y) Falle, Sir Bertram G. King, Captain Henry Douglas
Buckingham, Sir H. Fermoy, Lord Kinloch-Cooke, Sir Clement
Bull, Rt. Hon. Sir William James Finburgh, S. Lamb, J. Q.
Burgoyne, Lieut.-Colonel Sir Alan Fleming, D. P. Lane-Fox, Lieut.-Col. George R.
Burman, J. B. Ford, P. J. Leigh, Sir John (Clapham)
Burney, Lieut.-Com. Charles D. Forestier-Walker, L. Lister, Cunliffe-, Rt. Hon. Sir Philip
Burton, Colonel H. W. Foster, Sir Harry S. Locker-Lampson, Com. O. (Handsw'th)
Butler, Sir Geoffrey Foxcroft, Captain C. T. Loder, J. de V.
Cadogan, Major Hon. Edward Ganzoni, Sir John Looker, Herbert William
Caine, Gordon Hall Gates, Percy Luce, Maj.-Gen. Sir Richard Harman
Campbell, E. T. Gibbs, Col. Rt. Hon. George Abraham Lumley, L. R.
Cassels, J. D. Gilmour, Lt.-Col. Rt. Hon. Sir John MacAndrew, Charles Glen
Cautley, Sir Henry S. Goff, Sir Park McDonnell, Colonel Hon. Angus
Cayzer, Sir C. (Chester, City) Grant, J. A. Mackinder, W.
Cayzer, Maj. Sir Herbt. R. (Prtsmth. S.) Greene, W. P. Crawford MacMillan, Captain H.
Cazalet, Captain Victor A. Grenfell, D. R. (Glamorgan) Makins, Brigadier-General E.
Cecil, Rt. Hon. Sir Evelyn (Aston) Gretton, Colonel John Malone, Major P. B.
Cecil, Rt. Hon. Lord H. (Ox. Univ.) Grotrian, H. Brent Manningham-Buller, Sir Mervyn
Chadwick, Sir Robert Burton Guest, Capt. Rt. Hon. F. E. (Bristrol, N.) Margesson, Captain D.
Chamberlain, Rt. Hn. J. A. (Birm., W). Guinness, Rt. Hon. Walter E. Marriott, Sir J. A. R.
Chamberlain, Rt. Hon. N. (Ladywood) Gunston, Captain D. W. Merriman, F. B.
Charteris, Brigadier-General J. Hacking, Captain Douglas H. Meyer, Sir Frank
Christie, J. A. Hall, Lieut.-Col. Sir F. (Dulwich) Milne, J. S. Wardlaw-
Churchill, Rt. Hon. Winston Spencer Hall, Capt. W. D'A. (Brecon & Rad.) Mitchell, Sir W. Lane (Streatham)
Churchman, Sir Arthur C. Hannon, Patrick Joseph Henry Monsell, Eyres, Com. Rt. Hon. B. M.
Clarry, Reginald George Harland, A. Moore, Lieut.-Colonel T. C. R. (Ayr)
Cobb, Sir Cyril Harrison, G. J. C. Moore, Sir Newton J.
Morden, Colonel Walter Grant Rye, F. G. Sykes, Major-Gen. Sir Frederick H.
Morrison, H. (Wilts, Salisbury) Salmon, Major I. Tasker, Major R. Inigo
Murchison, C. K. Samuel, A. M. (Surrey, Farnham) Templeton, W. P.
Nall, Lieut.-Colonel Sir Joseph Samuel, Samuel (W'dsworth, Putney) Thompson, Luke (Sunderland)
Nelson, Sir Frank Sandeman, A. Stewart Thomson, F. C. (Aberdeen, South)
Newman, Sir R. H. S. D. L. (Exeter) Sanders, Sir Robert A. Thomson, Sir W. Mitchell- (Croydon, S.)
Nicholson, O. (Westminster) Sanderson, Sir Frank Tryon, Rt. Hon. George Clement
Nicholson, Col. Rt. Hn. W. G. (Ptrsf'ld.) Sassoon, Sir Philip Albert Gustave D. Vaughan-Morgan, Col. K. P.
Nuttall, Ellis Savery, S. S. Waddington, R.
Oakley, T. Scott, Sir Leslie (Liverp'l, Exchange) Wallace, Captain D. E.
O'Connor, T. J. (Bedford, Luton) Shaw, Lt.-Col. A. D. Mcl.(Renfrew, W) Ward, Lt.-Col. A. L. (Kingston-on-Hull)
O'Neill, Major Rt. Hon. Hugh Shaw, Capt. W. W. (Wilts, Westb'y) Warner, Brigadier-General W. W.
Oman, Sir Charles William C. Sheffield, Sir Berkeley Warrender, Sir Victor
Pennefather, Sir John Shepperson, E. W. Waterhouse, Captain Charles
Penny, Frederick George Simms, Dr. John M. (Co. Down) Wells, S. R.
Perring, William George Skelton, A. N. Wheler, Major Sir Granville C. H.
Peto, Basil E. (Devon, Barnstaple) Slaney, Major P. Kenyon White, Lieut.-Colonel G. Dairymple
Pilditch, Sir Philip Smith, R. W. (Aberd'n & Kinc'dine, C.) Williams, Herbert G. (Reading)
Preston, William Smith-Carington, Neville W. Williams, Com. C. (Devon, Torquay)
Price, Major C. W. M. Smithers, Waldron Winby, Colonel L. P.
Rawlinson, Rt. Hon. John Fredk. Peel Somerville, A. A. (Windsor) Windsor-Clive, Lieut.-Colonel George
Reid, Capt. A. S. C. (Warrington) Spender Clay, Colonel H. Wise, Sir Fredric
Reid, D. D. (County Down) Stanley, Col. Hon. G.F. (Will'sden, E.) Wolmer, Viscount
Remnant, Sir James Stanley, Lord (Fylde) Womersley, W. J.
Rentoul, G. S. Stanley, Hon. O. F. G. (Westm'eland) Wood, Sir Kingsley (Woolwich, W.).
Rhys, Hon. C. A. U. Steel, Major Samuel Strang Woodcock, Colonel H. C.
Rice, Sir Frederick Storry Deans, R. Worthington-Evans, Rt. Hon. Sir L.
Richardson, Sir P. W. (Sur'y, Ch'ts'y) Stott, Lieut.-Colonel W. H.
Roberts, Samuel (Hereford, Hereford) Strickland, Sir Gerald TELLERS FOR THE NOES.
Ruggles-Brise, Major E. A. Sueter, Rear-Admiral Murray Fraser Major Sir Harry Barnston and Major Hennessy.
Russell, Alexander West (Tynemouth) Sugden, Sir Wilfrid