§ One of the effects of the Silk and McKenna Duties was to expose a variety of works of art to taxation on their importation into the country. The importation of antiques ought not to be discouraged. It is important in the legislation of a country to draw a clear distinction between art and luxury, between the work of art—"a thing of beauty and a joy for ever''— and a mere consumable article of indulgence or ostentation. I propose, therefore, to exempt from Customs Duties from 1st May next all goods more than 100 years old, except wines and spirits. The effect upon the revenue is inappreciable, and there will be some benefit to the trades concerned, which were seriously affected, in a way unforeseen by Parliament, by the changes which have taken place.