§ Captain BOURNEI beg to move, in page 42, line 38, after the word "person," to insert the words "owning agricultural land or".
The object of this Amendment is to cover the case where the landlord agrees to cultivate with his tractor land belonging to his tenant. It is not intended to cover haulage. In such cases it is customary for the landlord to pay the expenses of running the tractor, and to 1606 charge his tenant such expenses which, I believe, technically constitutes hiring, and I hope the Minister will consider this aspect of the case.
§ The MINISTER of TRANSPORT (Colonel Ashley)I did not appreciate exactly what my hon. and gallant Friend wished, but now that he has explained his Amendment, I will see if the point can be met.
§ Captain BOURNEThat being the case I beg to ask leave to withdraw the Amendment.
§ Amendment, by leave, withdrawn.
1607§ Mr. SMITHERSI beg to move, in page 43, line 3, at the end, to insert the words
For the purposes of this Schedule the expression 'person engaged in agriculture' shall include nurseryman.I can assure hon. Members that I am moving my Amendment in the interest of agricultural labourers. The object is to ensure that all people engaged in agriculture, such as nurserymen and market gardeners, shall receive the benefit of the amended rates of duty in this Schedule. Around London and other big cities you have many people engaged in agriculture who produce vegetables and new potatoes. Many of these nursery market gardeners have as many as ten or twelve acres of glass in order to produce early vegetables to compete with the similar kind of market produce that comes in from abroad, and some have found difficulty with the local authorities in getting the benefit of these amended duties. It is for that reason, as they are producing food and are doing their best under difficult circumstances to compete with the foreigner, that I ask the Government to say what their views are on this Amendment.
§ Colonel ASHLEYThis Schedule definitely lays down who should get the reduced rates, and, if the Committee will consult the Schedule, they will see very definitely to whom it applies. Obviously, I could not accept the Amendment, because if you accept the word "nurseryman," which includes people who provide seeds, you will at once depart from the definition as to an occupying tenant or
§ owner of the land. Also, if you include "nurseryman" you will have to include agricultural implement makers, or anyone who supplies articles to agriculturists. But what my hon. Friend has in mind is really market gardeners. Although there has been no legal definition, market gardeners have always got the benefit of this concession as being agriculturists, and I cannot help thinking that there is some misapprehension on the part of my hon. Friend. If I can do anything to assist, I will do so, but in my opinion they are entitled to this exemption. I will consider the matter before the Report Stage.
§ Mr. SMITHERSIn view of the expression of opinion by the Minister, I beg to ask leave to withdraw the Amendment.
§ Amendment, by leave, withdrawn.
The DEPUTY CHAIRMANThe next Amendment in the name of the hon. Member for Hillsborough (Mr. A. V. Alexander)—in page 43, line 10, at the end, to insert the words
After the words 'whether in the course of trade or otherwise,' there shall be inserted the word 'other than vehicles kept by a local authority and used in the performance of their duties relating to the removal of refuse and the cleansing, watering, and repairing of streets'.—would impose a higher rate of duty and is, therefore, out of order.
§ Motion made, and Question put, "That the Schedule be the Fourth Schedule to the Bill."
§ The Committee divided: Ayes, 127: Noes, 43.
1609| Division No. 255.] | AYES. | [12.48 a.m. |
| Agg-Gardner, Rt. Hon. Sir James T. | Christie, J. A. | Greene, W. P. Crawford |
| Albery, Irving James | Clayton, G. C. | Grotrian, H. Brent |
| Alexander, E. E. (Leyton) | Cooper, A. Duff | Hall, Lieut.-Col. Sir F. (Dulwich) |
| Applin, Colonel R. V. K. | Cope, Major William | Hannon, Patrick Joseph Henry |
| Ashley, Lt.-Col. Rt. Hon. Wilfrid W. | Couper, J. B. | Harland, A. |
| Astor, Maj. Hn. John J. (Kent, Dover) | Courtauld, Major J. S. | Harmsworth, Hon. E. C. (Kent) |
| Balniel, Lord | Cowan, D. M. (Scottish Universities) | Harrison, G. J. C. |
| Beamish, Rear-Admiral T. P. H. | Craig, Sir Ernest (Chester, Crewe) | Heneage, Lieut.-Colonel Arthur P. |
| Bennett, A. J. | Curzon, Captain Viscount | Hennessy, Major Sir G. R. J. |
| Bourne, Captain Robert Croft | Eden, Captain Anthony | Herbert, Dennis (Hertford, Watford) |
| Briscoe, Richard George | Edge, Sir William | Hills, Major John Waller |
| Brittain, Sir Harry | England, Colonel A. | Hogg, Rt. Hon. Sir D. (St. Marylebone) |
| Brocklebank, C. E. R. | Fairfax, Captain J. G. | Horlick, Lieut.-Colonel J. N. |
| Brooke, Brigadier-General C. R. I. | Fielden, E. B. | Inskip, Sir Thomas Walker H. |
| Broun-Llndsay, Major H. | Forrest, W. | Jackson, Sir H. (Wandsworth, Cen'l) |
| Brown, Col. D. C. (N'th'l'd., Hexham) | Fraser, Captain Ian | Kennedy, A. R. (Preston) |
| Brown, Ernest(Leith) | Gadie, Lieut.-Col. Anthony | Kindersley, Major Guy M. |
| Butler, Sir Geoffrey | Ganzonl, Sir John | King, Commodore Henry Douglas |
| Campbell, E. T. | Gault, Lieut.-Col. Andrew Hamilton | Lamb, J. Q. |
| Carver, Major W. H. | Gibbs, Col. Rt. Hon. George Abraham | Little, Dr. E. Graham |
| Cayzer, MaJ. Sir Herbt. R. (Prtsmth.S.) | Gilmour, Lt.-Col. Rt. Hon. Sir John | Looker, Herbert William |
| Chadwick, Sir Robert Burton | Goff, Sir Park | Lumley, L. R. |
| Charteris, Brigadier-General J. | Grant, Sir J. A. | MacAndrew, Major Charles Glen. |
| Macdonald, Capt. P. D. (l. of W.) | Peto, Sir Basil E. (Devon, Barnstaple) | Thomson, F. C. (Aberdeen, South) |
| McNeill, Rt. Hon. Ronald John | Power, Sir John Cecil | Tryon, Rt. Hon. George Clement |
| Makins, Brigadier-General E. | Radford, E. A. | Ward, Lt.-Col. A. L. (Kingston-on-Hull) |
| Manningham-Buller, Sir Mervyn | Ramsden, E. | Warner, Brigadier-General W. W. |
| Margesson, Captain D. | Rawson, Sir Cooper | Watson, Rt. Hon. W. (Carlisle) |
| Mason, Lieut-Col. Glyn K. | Rees, Sir Beddoe | Watts, Dr. T. |
| Merriman, F. B. | Remer, J. R. | Wells, S. R. |
| Mitchell, S. (Lanark, Lanark) | Roberts, E. H. G. (Flint) | Williams, A. M. (Cornwall, Northern) |
| Monsell, Eyres, Com. Rt. Hon. B. M. | Salmon, Major I. | Williams, Herbert G. (Reading) |
| Moore, Lieut.-Colonel T. C. R. (Ayr) | Samuel, Samuel (W'dsworth, Putney) | Wilson, R. R. (Stafford, Lichfield) |
| Moore, Sir Newton J. | Sandeman, N. Stewart | Windsor-Clive, Lieut.-Colonel George |
| Moore-Brabazon, Lieut.-Col. J. T. C. | Sandon, Lord | Wise, Sir Fredric |
| Morrison, H. (Wilts, Salisbury) | Savery, S. S. | Wolmer, Viscount |
| Morrison-Bell, Sir Arthur Clive | Scott, Rt. Hon. Sir Leslie | Womersley, W. J. |
| Nall, Colonel Sir Joseph | Shaw, R. G. (Yorks, W. R., Sowerby) | Wood, Sir Kingsley (Woolwich, W.) |
| Newman, Sir R. H. S. D. L. (Exeter) | Shepperson, E. W. | Yerburgh, Major Robert D. T. |
| Nicholson, O. (Westminster) | Slaney, Major P. Kenyon | Young, Rt. Hon. Sir Hilton (Norwich) |
| O'Connor, T. J. (Bedford, Luton) | Smithers, Waldron | |
| Ormsby-Gore, Rt. Hon. William | Steel, Major Samuel Strang | TELLERS FOR THE AYES.— |
| Percy, Lord Eustace (Hastings) | Sykes, Major-Gen. Sir Frederick H. | Mr. Penny and Captain Bowyer. |
| Perkins, Colonel E. K. | Thompson, Luke (Sunderland) | |
| NOES. | ||
| Attlee, Clement Richard | Henderson, Right Hon. A. (Burnley) | Potts, John S. |
| Barnes, A. | Henderson, T. (Glasgow) | Shepherd, Arthur Lewis |
| Batey, Joseph | Hirst, G. H. | Smith, Ben (Bermondsey, Rotherhithe) |
| Compton, Joseph | Hirst, W. (Bradford, South) | Sutton, J. E. |
| Crawfurd, H. E. | Hudson, J. H. (Huddersfield) | Taylor, R. A. |
| Dalton, Hugh | Jenkins, W. (Glamorgan, Neath) | Tinker, John Joseph |
| Day, Colonel Harry | Johnston, Thomas (Dundee) | Varley, Frank B. |
| Garro-Jones, Captain G. M. | Kelly, W. T. | Watson, W. M. (Dunfermilne) |
| Graham, O. M. (Lanark, Hamilton) | Kennedy, T. | Welsh, J. C. |
| Greenwood, A. (Nelson and Coins) | Kirkwood, D | Williams, T. (York, Don Valley) |
| Grenfell, D. R. (Glamorgan) | Lindley, F. W. | Windsor, Walter |
| Grundy, T. W. | Lunn, William | |
| Hall, G. H. (Merthyr Tydvil) | Murnin, H. | TELLERS FOR THE NOES.— |
| Hartshorn, Rt. Hon. Vernon | Oliver, George Harold | Mr. Charles Edwards and Mr. |
| Hayday, Arthur | Paling, W. | Whiteley |
| Hayes, John Henry | Parkinson, John Allen (Wigan) |
Question put, and agreed to.
§ FIFTH SCHEDULE (Amendments of Finance Act, 1920 and of Income Tax Acts) agreed to.
§ SIXTH SCHEDULE (Enactments repealed) agreed to.
§ Motion made and Question proposed, "That the Chairman do report the Bill, as amended, to the House."
§ Mr. DALTONMay I ask whether it will not be in order for the new Schedule to be moved relating to the Entertainments Duty?
§ Mr. KIRKWOODThen we will divide on it.
§ Question put.
§ The Committee proceeded to a Division.
§ Major Cope and Mr. F. C. Thomson were appointed Tellers for the "Ayes," but there being no Members willing to act as Tellers for the "Noes" the Chairman declared that the "Ayes" had it.
§ Bill reported; as amended to be considered Tomorrow (Friday) and to be printed [Bill 170].