§ 51. Colonel APPLINasked the Chancellor of the Exchequer whether he will consider an ad valorem tax on ladies' hats; and whether he can give the estimated yield of a 10 per centum tax on the retail price of such hats?
§ Mr. CHURCHILLMy financial proposals for the year are already before the House. There is no information available which would enable me to give the estimate asked for in the second part of the question.
§ Colonel APPLINMay I ask whether the right hon. Gentleman is aware that, at the very least, 50,000,000 hats are sold every year to ladies, and that a 10 per cent. duty on these hats at the very low estimate of 5s. a hat, would bring in £1,250,000 a year?
§ Mr. CHURCHILLI think I have enough blood on my hands already.
§ Lieut.-Commander KENWORTHYIf the right hon. Gentleman is examining these proposals, will he, as a person specially interested, also look into the question of men's hats?
§ Mr. CHURCHILLI have completely finished with new taxation for the present year.
§ Brigadier-General Sir HENRY CROFTWill the right hon. Gentleman also bear in mind the excellent practice, which has been already initiated in other respects, of seeing that this duty shall fall on foreign houses?
§ Mr. KIRKWOODPut it on the brass hats.