§ I next propose to extend the system of McKenna Duties to cover commercial motor cars. This duty could not be justified within the limits of the. Safeguarding of Industries policy. Only one-tenth in value of the commercial motors in Great Britain are imported, and the export of British commercial motors is greater than the foreign import, and there is therefore 1709 no case for the protection of the industry, nor is that in any way my object. The reasons on which I justify this tax are two. First of all it is the only Customs Duty I have ever heard of the imposition of which will positively simplify and diminish the work of the Customs authorities. All foreign motor cars and parts of motor cars are now taxed at the rate of 33⅓ per cent. In the midst of this important volume of merchandise, there is an enclave of similar or almost similar articles freely imported—commercial cars. The frontiers of this enclave have to be drawn in every motor shop and workshop throughout the country. The line of division between the commercial and the pleasure car is wavering and nebulous. It is becoming increasingly difficult to separate one from the other. The spare parts are in many cases identical. One type is readily converted into another, permanently or for an occasion. An import duty which depends not upon the character of the article but upon the use to be made of it is bound to produce special difficulties. It has done so in this case, and it is doing so in increasing degree. That is my first reason for including the commercial motor-car, although it is not a luxury, within the ambit of the so-called McKenna Duties. My second reason is that the tax will yield £300,000 in the first year and £350,000 in a full year. It will come into force on 1st May and the duty will be collected from that date.