§ Where any person shall, after the thirty-first day of December, nineteen hundred and eighteen, have expended any capital sum on buildings or equipment, or which shall be provided in pursuance of any Statute or Regulation, or which in the opinion of the General Commissioners shall be for the benefit of his employés, such person, in computing the amount of the profits or gains to be assessed to Income Tax in respect of his trade or business, may, after the passing of this Act, deduct such an amount as shall be equivalent to interest on such capital expenditure at the rate of 5 per cent. per annum.—[Mr. Trevelyan Thomson.]
§ Brought up, and read the First time.
Mr. TREVELYAN THOMSONI beg to move, "That the Clause be read a Second time."
I submit that this Clause would do much to promote those excellent principles adumbrated by the Prime Minister in his speeches to help industry and give peace in our time. Therefore, I hope it will receive the sympathetic consideration of the Treasury Bench. In this nicely-balanced Budget of many conflicting claims we have had concessions to landlords, to brewers, to manufacturers of cars, lace and silk, and to special interests, but I submit that this particular Clause would give a widespread general interest and not be limited to one class or to one section of the community.
In our industrial development in recent years, there has been no more gratifying feature than the spread of welfare work, but, large as this has been, it might be much larger. If we turn to America, we find very much more progress is being made there than in this country. Whilst many men of generous impulses have done a great deal, the rate of progress in the extension of this magnificent organisation is not so great now as it was, and this Clause is based on the idea, of prompting and encouraging those who possibly have not so far taken the step of promoting recreation and dining rooms, and all those things connected with welfare work. It is surely one that will appeal to the interests and sympathies of this House. I do not know whether hon. Members have read a recent report by the Industrial Fatigue Research Committee, because it does stress the importance of the human factor and encourages organisations to spend more money in paying attention to the human side of industry. 1182 I hope we shall not be met by the Treasury with the objection that this is capital expenditure and, therefore, does not fall under the claim for abatement of Income Tax. I submit that this expenditure is not for the sake of industry, but is rather in the nature of a voluntary charity. I submit there is good ground why expenditure on welfare work should be exempt.
I admit that the upkeep of welfare work is exempt from tax, but I submit also that that being so there is every reason why capital expenditure required for the development of welfare experiments should be exempt. Why, for instance, should an employer who is able to rent a hall or a club be allowed to charge that rent against legitimate reduction, whereas the employer who builds is not allowed to charge the interest on his capital. I submit that every interest—industry, the human factor, the public interest, and the Exchequer itself—would gain. The general well-being of the country and the general health of the country would be advantaged by the extension of this work. Therefore, the amount of money the Treasury pays for unemployment or health insurance would be less if we had a vigorous campaign throughout the country on behalf of this work. I think the Treasury should show considerable sympathy for this work. I do not know what the cost would be, but I cannot think that the amount would be large. Be it large or small, I submit this money would be very well spent and far better spent than on some of the abatements which we have passed by large majorities in the House. I have no doubt this proposal will meet not only with the support of the hon. Member for Moseley (Mr. Hannon) but with the support of other members of the Conservative party and others. It is not a party question, but it is one advocated by all the various sections of the House. Now is an opportunity for the Government to give effect to what I am sure is largely the unanimous view of this House.
§ Mr. E. EVANSI beg to second the Motion.
I must confess that one time I had a little doubt as to whether this relief should be granted, but on that point I have been converted by the speech which the hon. Member for Moseley (Mr. Hannon) made in submitting last year a 1183 similar Amendment, if not in the precise terms of those of the Amendment which stands on the Paper in the name of my hon. Friend the Member for West Middlesbrough (Mr. T. Thomson), who has just spoken, when he pointed out that some inducement ought to be offered to those who have not the same generous conception of their public responsibilities as those who have already undertaken this work. It is intended merely to bring within the fold those who have not taken a share in this work that my hon. Friend has moved the Clause. I think it deserves the consideration of the Government on the ground that it will encourage employers of labour to spend money on schemes which undoubtedly are of benefit to their employés, and, because of that, are also of benefit to industry at large in this country. My hon. Friend has already said that in recent years a great deal has been done by employers throughout the country to improve the conditions under which their employés have to carry out their duties. I am quite prepared to admit that is to the credit of the employers, but, incidentally, I would also point out that while it is to their credit it is also to their benefit, because I am quite sure of this, that by improving the conditions under which those who are engaged in manual and physical work they are encouraged properly to perform their duties, and you are undoubtedly adding to the efficiency of the way in which the industry is being carried on.
It has been said by the Prime Minister on more than one occasion that one of the great things needed at the present time is to humanise industry. Everybody who is interested in the social development of this country will agree that the more we can do towards improving the conditions under which our people have to work, the better it is not only for the health of the community but also for the efficiency of the community, and for the efficiency of industry as well. At the present time, under this very Finance Bill, or the Pensions Bill associated with it, proposals are being put forward by the Government which undoubtedly will add considerably to the burdens which are cast upon industrial companies and persons engaged in industry and in business in this country. That being so, it seems to me the Chancellor of the Exchequer would be well advised 1184 to compensate to some extent for those new burdens he is imposing by granting this relief, which is but a very small relief. It only asks for exemption at 5 per cent. on the capital expenditure incurred for the purpose, but, by conceding that small concession, he will demonstrate his desire to encourage every effort to humanise industry and to add to the amenities under which a great class of this country have to carry on.
§ Mr. HANNONI have very much pleasure in supporting the New Clause. One of the most interesting developments in industrial organisation in this country during the past few years has been the amount of interest which has attached to the welfare movement, of which, I am proud to say, a distinguished member of the Royal family is at the head. During the past 10 or 12 years it has been regarded in this country as of profound importance that employers should not merely do what they could, in the way of wages and conditions of labour, to help those engaged in the various enterpriser for which they were responsible, but that they should also assist in promoting all that kind of recreational and educational effort which is so essential to the physical and intellectual well-being of their employés in our vast and complex industrial system. I am very proud indeed that my two hon. Friends opposite, as representing the powerful Liberal party in this House, have put this New Clause on the Paper, because I am certain that, in promoting the interests of the welfare movement in this country, we shall have the continued practical and constructive sympathy of the hon. Members on the other side of the House.
It is the fact that in this country a good many employers have shown great public spirit in organising, for the benefit of their workpeople, recreational and instructional schemes, while other employers, it must be admitted, have not seen their duty quite from the same angle, and I think we ought to recognise that, where you find in this country that employers do invest their money in capital undertakings for the benefit of their employés, some such consideration should be given by the Government as this small concession in relation to the Income Tax. It is a very small thing to ask from the Treasury. I am not now speaking in the same somewhat heated language that I 1185 used towards my right hon. Friend in my previous speech; I am speaking now with all the kindly appeal of one Irishman to another. This welfare movement has the most far-reaching effects, not merely on the efficiency of industry, but upon that permanent harmony and peace in industry in this country which we are all seeking and towards the attainment of which you, Mr. Speaker, played a distinguished part before you occupied your present exalted position in this House.
I think this Clause must appeal to every Member of this House. We are all anxious that these wage-earning classes should move and have their being in the most congenial atmosphere possible. The Conservative party have always been the protagonists of the interests of the working classes, and we are now the protagonists of the interests of the working classes. I hope the Conservative party in this House, vis-à-vis the new Clause which has been moved by the hon. Member for West Middlesbrough (Mr. Thomson), will vindicate its claim to that distinction by having the Clause accepted by the Financial Secretary, as an indication of the desire of the Government to help this welfare movement. The movement has made great progress in this country in the past few years. It has the patronage of everybody who cares for the welfare of the community, and I sincerely hope that this House will put its hall-mark on this valuable national purpose by accepting the new Clause.
Mr. GUINNESSThe hon. Member for Moseley (Mr. Hannon) has just appealed to the Treasury to consider this Clause on other than financial grounds. In
§ this matter the Treasury, or rather the Inland Revenue, have shown very great consideration for the welfare work which the hon. Members who are supporting this Clause have at heart. It might not have been gathered from the discussion this evening, but, although there is nothing in our Statutes dealing with this movement, as a matter of fact, the Inland Revenue are in the habit of allowing welfare expenditure as a trading expense. I do not suppose anybody has ever questioned their generous interpretation of the Statute in this matter, but, as a fact, they have extended this advantage by their own volition and without any prompting from the House of Commons, and I really think this matter is satisfactorily dealt with on the revenue basis. The whole of our Income Tax practice is based on the complete exclusion of capital expenditure or income from capital from any consideration in assessing Income Tax, and, on the widest grounds, I should deplore any breach in that fundamental principle of our Income Tax law. Of course, if it had been shown that welfare work were really at a standstill owing to the existing state of the law, it might be our duty to make a breach in the existing practice, but no such evidence has been brought forward. For these reasons, I ask the House not to accept the Clause, which I think is unnecessary, in view of the existing practice of the Inland Revenue.
§ Question put, "That the Clause be read a Second time."
§ The House divided: Ayes, 118; Noes, 286.
1189| Division No. 195.] | AYES. | [7.23 p.m. |
| Adamson, Rt. Hon. W. (File, West) | Dennison, R. | Hayes, John Henry |
| Adamson, W. M. (Staff., Cannock) | Doyle, Sir N. Grattan | Henderson Rt. Hon. A. (Burnley) |
| Alexander, A. V. (Sheffield, Hillsbro') | Duncan, C. | Henderson, T. (Glasgow) |
| Ammon, Charles George | Edwards, John H. (Accrington) | Hirst, G. H. |
| Attlee, Clement Richard | England, Colonel A. | 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. | Jenkins, W. (Glamorgan, Neath) |
| Batey, Joseph | Gillett, George M. | John, William (Rhondda, West) |
| Beckett, John (Gateshead) | Gosling, Harry | Johnston, Thomas (Dundee) |
| Benn, Captain Wedgwood (Leith) | Graham, D. M. (Lanark, Hamilton) | Jones, Henry Haydn (Merioneth) |
| Bowerman, Rt. Hon. Charles W. | Greenall, T. | Jones, Morgan (Caerphilly) |
| Broad, F. A. | Grenfell, D. R. (Glamorgan) | Jones, T. I. Mardy (Pontypridd) |
| Bromley, S. | Griffiths, T. (Monmouth, Pontypool) | Kelly, W. T. |
| Buckingham, Sir H. | Groves, T. | Kennedy, T. |
| Charleton, H. C. | Grundy, T. W. | Kenyon, Barnet |
| Cluse, W. S. | Guest, J. (York, Hemsworth) | Lansbury, George |
| Clynes, Rt. Hon. John R. | Hall, F. (York, W.R., Normanton) | Lawson, John James |
| Collins, Sir Godfrey (Greenock) | Hall, G. H. (Merthyr Tydvil) | Livingstone, A. M. |
| Connolly, M. | Hannon, Patrick Joseph Henry | Lowth, T. |
| Dalton, Hugh | Harris, Percy A. | Lunn, William |
| Day, Colonel Harry | Hayday, Arthur | Mackinder, W. |
| Maclean, Neil (Glasgow, Govan) | Smillie, Robert | Walsh, Rt. Hon. Stephen |
| March, S. | Smith, Ben (Bermondsey, Rotherhithe) | Warne, G. H. |
| Maxton, James | Smith, H. B. Lees (Keighley) | Watson, W. M. (Dunfermline) |
| Montague, Frederick | Smith, Rennie (Penistone) | Watts-Morgan, Lt.-Col. D. (Rhondda) |
| Morrison, R. C. (Tottenham, N.) | Snell, Harry | Wedgwood, Rt. Hon. Josiah |
| Naylor, T. E. | Spencer, George A. (Broxtowe) | Westwood, J |
| Palin, John Henry | Stamford, T. W. | Whiteley, W. |
| Paling, W. | Stephen, Campbell | Williams, David (Swansea, East) |
| Parkinson, John Allen (Wigan) | Sugden, Sir Wilfrid | Williams, Herbert G. (Reading) |
| Pethick-Lawrence, F. W. | Sutton, J. E. | Williams, T. (York, Don Valley) |
| Ponsonby, Arthur | Taylor, R. A. | Wilson, R. J. (Jarrow) |
| Potts, John S. | Thomas, Rt. Hon. James H. (Derby) | Windsor, Walter |
| Richardson, R. (Houghton-le-Spring) | Thorne, G. R. (Wolverhampton, E.) | Wright, W. |
| Riley, Ben | Thorne, W. (West Ham, Plaistow) | Young, Robert (Lancaster, Newton) |
| Saklatvala, Shapurji | Thurtle, E. | |
| Scrymgeour, E. | Tinker, John Joseph | TELLERS FOR THE AYES.— |
| Sexton, James | Trevelyan, Rt. Hon. C. P. | Sir Robert Hutchison and Mr. Trevelyan Thomson. |
| Shaw, Rt. Hon. Thomas (Preston) | Varley, Frank B. | |
| Short, Alfred (Wednesday) | Viant, S. P. | |
| NOES. | ||
| Acland-Troyte, Lieut.-Colonel | Cobb, Sir Cyril | Harvey, G. (Lambeth, Kennington) |
| Agg-Gardner, Rt. Hon. Sir James T. | Cockerill, Brigadier-General G. K. | Harvey, Major S. E. (Devon, Totnes) |
| Albery, Irving James | Cohen, Major J. Brunel | Haslam, Henry C. |
| Amery, Rt. Hon. Leopold C. M. S. | Colfox, Major Wm. Phillips | Hawke, John Anthony |
| Ashley, Lt.-Col. Rt. Hon. Wilfrid W. | Cooper, A. Duff | Headlam, Lieut.-Colonel C. M. |
| Astor, Viscountess | Cope, Major William | Henderson, Capt. R. R. (Oxf'd, Henley) |
| Atholl, Duchess of | Courtauld, Major J. S. | Henderson, Lieut.-Col. V. L. (Bootle) |
| Baldwin, Rt. Hon. Stanley | Courthope, Lieut.-Col. Sir George L. | Heneage, Lieut.-Col. Arthur P. |
| Balfour, George (Hampstead) | Cowan, Sir Wm. Henry (Islington, N.) | Henn, Sir Sydney H. |
| Balniel, Lord | Craig, Capt. Rt. Hon. C. C. (Antrim) | Henniker-Hughan, Vice-Adm. Sir A. |
| Banks, Reginald Mitchell | Craig, Ernest (Chester, Crewe) | Herbert, Dennis (Hertford, Watford) |
| Barclay-Harvey, C. M. | Craik, Rt. Hon. Sir Henry | Herbert, S. (York, N. R., Scar. & Wh'by) |
| Barnett, Major Richard | Croft, Brigadier-General Sir H. | Hoare, Lt.-Col. Rt. Hon. Sir S. J. G. |
| Barnston, Major Sir Harry | Crook, C. W. | Hogg, Rt. Hon. Sir D. (St. Marylebone) |
| Beamish, Captain T. P. H. | Crooke, J. Smedley (Deritend) | Holbrook, Sir Arthur Richard |
| Beckett, Sir Gervase (Leeds, N.) | Crookshank, Col. C. de W. (Berwick) | Homan, C. W. J. |
| Bellairs, Commander Carlyon W. | Crookshank, Cpt. H. (Lindsey, Gainsbro) | 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, Major-General Sir John H. | Hudson, Capt. A. U. M. (Hackney, N.) |
| Betterton, Henry B. | Davies, Maj. Geo. F. (Somerset, Yeovil) | Hudson, R. S. (Cumberl'nd, Whiteh'n) |
| Bird, E. R. (Yorks, W. R., Skipton) | Dawson, Sir Philip | Hume, Sir G. H. |
| Blades, Sir George Rowland | Dean, Arthur Wellesley | Hurst, Gerald B. |
| Blundell, F. N. | Dixon, Captain Rt. Hon. Herbert | Hutchison, G. A. Clark (Midl'n & P'bl's) |
| Boothby, R. J. G. | Drewe, C. | Inskip, Sir Thomas Walker H. |
| Bourne, Captain Robert Croft | Eden, Captain Anthony | Jackson, Lieut.-Colonel Hon. F. S. |
| Bowater, Sir T. Vansittart | Edmondson, Major A. J. | Jackson, Sir H. (Wandsworth, Cen'l) |
| Bowyer, Capt. G. E. W. | Elliot, Captain Walter E. | Jacob, A. E. |
| Boyd-Carpenter, Major A. | Ellis, R. G. | James, Lieut.-Colonel Hon. Cuthbert |
| Brass, Captain W. | Elveden, Viscount | Jephcott, A. R. |
| Bridgeman, Rt. Hon. William Clive | Erskine, Lord (Somerset, Weston-s.-M.) | Jones, G. W. H. (Stoke Newington) |
| Briscoe, Richard George | Erskine, James Malcolm Monteith | Joynson-Hicks, Rt. Hon. Sir William |
| Brocklebank, C. E. R. | Everard, W. Lindsay | Kennedy, A. R. (Preston) |
| Brooke, Brigadier-General C. R. I. | Fairfax, Captain J. G. | Kidd, J. (Linlithgow) |
| Broun-Lindsay, Major H. | Falle, Sir Bertram G. | Kindersley, Major Guy M. |
| Brown, Brig.-Gen. H. C. Berks, Newb'y) | Fermoy, Lord | King, Captain Henry Douglas |
| Bull, Rt. Hon. Sir William James | Fielden, E. B. | Kinloch-Cooke, Sir Clement |
| Bullock, Captain M. | 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. | Little, Dr. E. Graham |
| Butler, Sir Geoffrey | Foxcroft, Captain C. T. | Locker-Lampson, Com. O. (Handsw'th) |
| Cadogan, Major Hon. Edward | Ganzoni, Sir John | Loder, J. de V. |
| Caine, Gordon Hall | Gates, Percy | Looker, Herbert William |
| Campbell, E. T. | Gibbs, Col. Rt. Hon. George Abraham | Lougher, L. |
| Cassels, J. D. | Gilmour, Lt.-Col. Rt. Hon. Sir John | Luce, Maj.-Gen. Sir Richard Harman |
| Cautley, Sir Henry S. | Goff, Sir Park | Lumley, L. R. |
| Cayzer, Sir C. (Chester, City) | Grant, J. A. | MacAndrew, Charles Glen |
| Cayzer, Maj. Sir Herbt. R. (Prtsmth. S.) | Greene, W. P. Crawford | Macdonald, Capt. P. D. (I. of W.) |
| Cazalet, Captain Victor A. | Grenfell, Edward C. (City of London) | McDonnell, Colonel Hon. Angus |
| Cecil, Rt. Hon. Sir Evelyn (Aston) | Grotrian, H. Brent | Macintyre, I. |
| Cecil, Rt. Hon. Lord H. (Ox. Univ.) | Guest, Capt. Rt. Hon. F. E. (Bristrol, N.) | McLean, Major A. |
| Chadwick, Sir Robert Burton | Guest, Dr. L. Haden (Southwark, N.) | MacMillan, Captain H. |
| Chamberlain, Rt. Hn. J. A. (Birm., W.) | Guinness, Rt. Hon. Walter E. | Macnaghten, Hon. Sir Malcolm |
| Chamberlain, Rt. Hon. N. (Ladywood) | Gunston, Captain D. W. | Maitland, Sir Arthur D. Steel- |
| Charteris, Brigadier-General J. | Hacking, Captain Douglas H. | Makins, Brigadier-General E. |
| Christie, J. A. | Hall, Lieut.-Col. Sir F. (Dulwich) | Malone, Major P. B. |
| Churchill, Rt. Hon. Winston Spencer | Hall, Capt. W. D'A. (Brecon & Rad.) | Manningham-Buller, Sir Mervyn |
| Churchman, Sir Arthur C. | Harland, A. | Margesson, Captain D. |
| Clarry, Reginald George | Harrison, G. J. C. | Marriott, Sir J. A. R. |
| Mason, Lieut.-Col. Glyn K. | Remnant, Sir James | Sueter, Rear-Admiral Murray Fraser |
| Meller, R. J. | Rentoul, G. S. | Sykes, Major-Gen. Sir Frederick H. |
| Merriman, F. B. | Rhys, Hon. C. A. U. | Tasker, Major R. Inigo |
| Meyer, Sir Frank | Richardson, Sir P. W. (Sur'y, Ch'ts'y) | Thompson, Luke (Sunderland) |
| Milne, J. S. Wardlaw- | Roberts, Samuel (Hereford, Hereford) | Thomson, F. C. (Aberdeen, South) |
| Mitchell, Sir W. Lane (Streatham) | Ruggles-Brise, Major E. A. | Thomson, Sir W. Mitchell- (Croydon, S.) |
| Moore, Lieut.-Colonel T. C. R. (Ayr) | Russell, Alexander West (Tynemouth) | Tinne, J. A. |
| Moore, Sir Newton J. | Salmon, Major I. | Titchfield, Major the Marquess of |
| Moore-Brabazon, Lieut.-Col. J. T. C. | Samuel, A. M. (Surrey, Farnham) | Tryon, Rt. Hon. George Clement |
| Morrison, H. (Wilts, Salisbury) | Samuel, Samuel (W'dsworth, Putney) | Vaughan-Morgan, Col. K. P. |
| Morrison-Bell, Sir Arthur Clive | Sandeman, A. Stewart | Waddington, R. |
| Murchison, C. K. | Sanders, Sir Robert A. | Wallace, Captain D. E. |
| Nall, Lieut.-Colonel Sir Joseph | Sanderson, Sir Frank | Ward, Lt.-Col. A.L.(Kingston-on-Hull) |
| Nelson, Sir Frank | Sassoon, Sir Philip Albert Gustave D. | Warner, Brigadier-General W. W. |
| Newman, Sir R. H. S. D. L. (Exeter) | Savery, S. S. | Warrender, Sir Victor |
| Nicholson, O. (Westminster) | Scott, Sir Leslie (Liverp'l, Exchange) | Waterhouse, Captain Charles |
| Nicholson, Col. Rt. Hn. W. G. (Ptrsf'ld.) | Shaw, Lt.-Col. A. D. Mcl. (Renfrew, W) | Wells, S. R. |
| Nuttall, Ellis | Shaw, Capt. W. W. (Wilts, Westb'y) | White, Lieut.-Colonel G. Dairymple |
| Oakley, T. | Sheffield, Sir Berkeley | Williams, Com. C. (Devon, Torquay) |
| O'Connor, T. J. (Bedford, Luton) | Shepperson, E. W. | Winby, Colonel L. P. |
| O'Neill, Major Rt. Hon. Hugh | Simms, Dr. John M. (Co. Down) | Windsor-Clive, Lieut.-Colonel George |
| Oman, Sir Charles William C. | Skelton, A. N. | Wise, Sir Fredric |
| Ormsby-Gore, Hon. William | Smith, R. W. (Aberd'n & Kinc'dine, C.) | Wolmer, Viscount |
| Pennefather, Sir John | Smith-Carington, Neville W. | Womersley, W. J. |
| Penny, Frederick George | Smithers, Waldron | Wood, B. C. (Somerset, Bridgwater) |
| Percy, Lord Eustace (Hastings) | Somerville, A. A. (Windsor) | Wood, Rt. Hon. E. (York, W.R., Ripon) |
| Perring, William George | Spender Clay, Colonel H. | Wood, Sir Kingsley (Woolwich, W.). |
| Peto, Basil E. (Devon, Barnstaple) | Sprot, Sir Alexander | Wood, Sir S. Hill- (High Peak) |
| Pilditch, Sir Philip | Stanley, Col. Hon. G.F. (Will'sden, E.) | Woodcock, Colonel H. C. |
| Pownall, Lieut.-Colonel Assheton | Stanley, Lord (Fylde) | Worthington-Evans, Rt. Hon. Sir L. |
| Preston, William | Stanley, Hon. O. F. G. (Westm'eland) | |
| Price, Major C. W. M. | Steel, Major Samuel Strang | TELLERS FOR THE NOES.— |
| Rawlinson, Rt. Hon. John Fredk. Peel | Storry Deans, R. | Commander B. Eyres Monsell and |
| Reid, Capt. A. S. C. (Warrington) | Stott, Lieut.-Colonel W. H. | Major Hennessy. |
| Reid, D. D. (County Down) | Strickland, Sir Gerald |