§ For the purposes of Section nineteen of the Finance Act, 1920, as amended by Section twenty-two of the Finance Act, 1924, the word "widower" as used in those Sections shall be deemed to include and to have always included a person who has obtained a decree or order of divorce or judicial separation from his wife and an order giving to him the custody of the children of the marriage, and the word "widow" shall be deemed to have and to have always had a corresponding meaning.—[Sir M. Macnaghten.]
§ Brought up, and read the First time.
§ Sir M. MACNAGHTENI beg to move, "That the Clause be read a Second time."
The object of the Clause is to extend the provisions of Section 19 of the Finance Act, 1920. By that Section a married man who has had the misfortune to lose his wife by death and is left with children is entitled to claim an allowance of £45, now increased to £60, for the expenses of a housekeeper to look after his children. This allowance can be claimed, in the case where the wife dies, by the widower, and, in the case where the husband dies, by the widow as a housekeeper's allowance.
It turned out that a man in my constituency who lost his wife, not by death but through her running away, was left with a number of young children. He obtained a judicial separation, and his wife has never been heard of since. He had been left with a number of young children, and he claimed quite bona fide the widower's allowance because he had been deprived of his wife. The claim was allowed, and then it was disallowed. The case went to the Court and the Judge expressed the opinion that this unfortunate man could not claim in exactly the same way as a man who had lost his wife by death. He held that Section 19 of the Act of 1920 was applicable only to the person who lost his wife by death.
The object of the Amendment is to extend this provision so as to make it clear that the word "widow" or "widower" should apply not only in the 1320 case of death but in the case of divorce. The Committee will understand that it is not proposed to apply this to a person who is left without any young children. I hope my proposal will obtain the sympathy of the Committee and also the sympathy of the Government. It is highly desirable that taxation should be considered just by the people who have to pay it, and I do not consider it just if two persons in precisely the same case are treated differently by the taxation laws of the country.
§ Mr. A. M. SAMUELMy hon. and learned Friend will remember that he sent me the case on which this proposed new Clause is based. The hon. and learned Member mentioned the case of a wife who ran away and left her husband with a number of young children. I have looked into the matter very carefully, and I was not able to see my way to grant relief for the person for whom my hon. and learned Friend pleads. Under the existing law a widow or widower is entitled to housekeeper's allowance amounting to £50, whether or not he or she has any children. This proposal of my hon. and learned Friend aims at putting the husband who divorces or obtains an order of separation from his wife, or vice versa, in the same position as a widow or widower, provided that he or she has obtained an order from the Court for the custody of the children of the marriage. That proposal would only give rise to further anomalies, and therefore I suggest to my hon. and learned Friend that he should not proceed with it. It cannot be hoped that the Income Tax will meet all individual cases of hardship, and the existing complexities of the law are to no small extent due to the fact that we have gone too far already in trying to do so.
Unless we call a halt, however desirable a step forward may seem to be, such as the one suggested by my hon. and learned Friend, we shall lose revenue in increasing amount and complicate more and more a law already intolerably complex. I would refer my hon. and learned 1321 Friend to Section 650 of the Report of the Royal Commission on the Income Tax, which gives full support to the policy which I have outlined:
On the other hand, a tax that aimed at providing legislative provisions for every case, so that no hardship of any sort should be possible, would be so intricate and detailed, so full of exceptions and provisos, that it would be unintelligible to the ordinary taxpayer, and would render the machine ineffective.
§ That is the ground on which I base my opposition to the new Clause, and I would ask my hon. and learned Friend not to press it.
§ Question put, "That the Clause he read a Second time."
§ The Committee divided: Ayes, 90; Noes, 202.
1323| Division No. 234.] | AYES. | [11.23 p.m. |
| Adamson, Rt. Hon. W. (Fife, West) | Hayday, Arthur | Roberts, Rt. Hon. F. O. (W. Bromwich) |
| Alexander, A. V. (Sheffield, Hillsbro') | Hayes, John Henry | Robinson, W. C. (Yorks, W. R., Elland) |
| Ammon, Charles George | Henderson, T. (Glasgow) | Runciman, Hilda (Cornwall, St. Ives) |
| Batey, Joseph | Hirst, G. H. | Runciman, Rt. Hon. Walter |
| Briant, Frank | Hirst, W. (Bradford, South) | Scrymgeour, E. |
| Bromfield, William | Hudson, J. H. (Huddersfield) | Scurr, John |
| Bromley, J. | Hutchison, Sir Robert (Montrose) | Shaw, Rt. Hon. Thomas (Preston) |
| Brown, Ernest (Leith) | Jenkins, W. (Glamorgan. Neath) | Shiels, Dr. Drummond |
| Brown, James (Ayr and Bute) | John, William (Rhondda, West) | Short, Alfred (Wednesbury) |
| Charleton, H. C. | Johnston, Thomas (Dundee) | Smith, Ben (Bermondsey, Rotherhithe) |
| Cluse, W. S. | Jones, Henry Haydn (Merioneth) | Snell, Harry |
| Cowan, D. M. (Scottish Universities) | Jones, Morgan (Caerphilly) | Strauss, E. A. |
| Crawfurd, H. E. | Jones, T. I. Mardy (Pontypridd) | Sutton, J. E. |
| Dalton, Hugh | Kelly, W. T. | Thurtle, Ernest |
| Dennison, R. | Kennedy, T. | Tinker, John Joseph |
| Duncan, C. | Kirkwood, D. | Tomlinson, R. P. |
| Dunnico, H. | Lawrence, Susan | Varley, Frank B. |
| Edwards, C. (Monmouth, Bedwellty) | Lawton, John James | Watson, W. M. (Dunfermline) |
| Evans, Capt. Ernest (Welsh Univer.) | Lindley, F. W. | Watts-Morgan, Lt.-Col. D. (Rhoadda) |
| Fenby, T. D. | McLean, Major A. | Wellock, Wilfred |
| Gardner, J. P. | Malone, C. L'Estrange (N'thampton) | Wheatley, Rt. Hon. J. |
| Garro-Jones, Captain G. M. | Mitchell, E. Rosslyn (Paisley) | Whiteley. W. |
| Gibbins, Joseph | Murnin, H. | Wiggins, William Martin |
| Gillett, George M. | Oliver, George Harold | Williams, C. P. (Denbigh, Wrexham) |
| Greenwood, A. (Nelson and Colne) | Palin, John Henry | Williams, T. (York, Don Valley) |
| Grenfell, D. R. (Glamorgan) | Paling, W. | Wilson, R. J. (Jarrow) |
| Grundy, T. W. | Parkinson, John Allen (Wigan) | Windsor, Walter |
| Hall. G. H. (Merthyr Tydvil) | Ponsonby, Arthur | Young, Robert (Lancaster, Newton) |
| Hamilton, Sir R. (Orkney & Shetland) | Potts, John S. | |
| Hardie, George D. | Richardson, R. (Houghton-le-Spring) | TELLERS FOR THE AYES.— |
| Hartshorn, Rt. Hon. Vernon | Riley, Ben | Sir Malcolm Macnaghten and Mr. |
| Pethick-Lawrence. | ||
| NOES. | ||
| Acland-Troyte, Lieut.-Colonel | Bullock, Captain M. | Ellis, R. G. |
| Agg-Gardner, Rt. Hon. Sir James T. | Burman, J. B. | Evans, Captain A. (Cardiff, South) |
| Ainsworth, Lieut.-Col. Charles | Burton, Colonel H. W. | Everard, W. Lindsay |
| Allen, Sir J. Sandeman | Butt, Sir Alfred | Fairfax, Captain J. G. |
| Applin, Colonel R. V. K. | Campbell, E. T. | Falls, Sir Bertram G. |
| Ashley, Lt.-Col. Rt. Hon. Wilfrid W. | Cecil, Rt. Hon. Sir Evelyn (Aston) | Fanshawe, Captain G. D. |
| Astor, Maj. Hn. John J. (Kent, Dover) | Chadwick, Sir Robert Burton | Fermoy, Lord |
| Astor, Viscountess | Churchill, Rt. Hon. Winston Spencer | Fielden, E. B. |
| Atkinson, C. | Cobb, Sir Cyril | Fraser, Captain Ian |
| Baldwin, Rt. Hon. Stanley | Cochrane, Commander Hon. A. D. | Galbraith, J. F. W. |
| Barclay-Harvey, C. M. | Cooper, A. Duff | Ganzoni, Sir John |
| Beamish, Rear-Admiral T. P. H. | Couper, J. B. | Gates, Percy |
| Bennett, A. J. | Courthope, Colonel Sir G. L. | Gilmour, Lt.-Col. Rt. Hon. Sir John |
| Betterton, Henry B. | Cowan, Sir Wm. Henry (Islington, N.) | Goff, Sir Park |
| Bevan, S. J. | Craig, Sir Ernest (Chester, Crewe) | Gower, Sir Robert |
| Birchall, Major J. Dearman | Crooke, J. Smedley (Deritend) | Grace, John |
| Bird, Sir R. B. (Wolverhampton, W | Crookshank, Col. C. de W. (Berwick) | Graham, Fergus (Cumberland, N.) |
| Blundell, F. N. | Crookshank, Cpt. H. (Lindsey, Gainsbro) | Gretton, Colonel Rt. Hon. John |
| Boothby, R. J. G. | Culverwell, C. T. (Bristol, West) | Grotrian, H. Brent |
| Bourne, Captain Robert Croft | Curzon, Captain Viscount | Hacking, Douglas H. |
| Bowyer, Captain G. E. W. | Dalkeith, Earl of | Hall, Lieut.-Col. Sir F. (Dulwich) |
| Boyd-Carnenter, Major Sir A. B. | Davidson, Major-General Sir John H. | Hall, Capt. W. D'A. (Brecon & Rad.) |
| Braithwaite, Major A. N. | Davies, Maj. Geo. F. (Somerset, Yeovil) | Hamilton, Sir George |
| Bridgeman, Rt. Hon. William Clive | Davison, Sir W. H. (Kensington, S.) | Hammersley, S. S. |
| Briscoe, Richard George | Dawson, Sir Philip | Hanbury, C. |
| Brittain, Sir Harry | Dixey, A. C. | Hannon, Patrick Joseph Henry |
| Brocklebank. C. E. R. | Drewe, C. | Harland, A. |
| Brown, Brig.-Gen. H. C. (Berks, Newb'y) | Eden, Captain Anthony | Harrison, G. J. C. |
| Buchan, John | Edmondson, Major A. J. | Hartington, Marquees of |
| Buckingham, Sir H. | Elliot, Major Walter E. | Harvey, G. (Lambeth, Kennington) |
| Henderson, Capt. R. R. (Oxf'd, Henley) | Nall, Colonel Sir Joseph | Skelton, A. N |
| Henderson, Lieut.-Col. Sir Vivian | Nelson, Sir Frank | Slaney, Major P. Kenyon |
| Heneage, Lieut.-Colonel Arthur P. | Newman, Sir R. H. S. D. L. (Exeter) | Slesser, Sir Henry H. |
| Henn, Sir Sydney H. | Newton, Sir D. G. C. (Cambridge) | Smithers, Waldron |
| Hennessy, Major Sir G. R. J. | Nuttall, Ellis | Spender-Clay, Colonel H. |
| Holt, Captain H. P. | O'Connor, T. J. (Bedford, Luton) | Sprot, Sir Alexander |
| Hope, Capt. A. O. J. (Warw'k, Nun.) | O'Neill, Major Rt. Hon. Hugh | Stanley, Lieut.-Colonel Rt. Hon. G. F. |
| Hopkins, J. W. W. | Oman, Sir Charles William C. | Stanley, Lord (Fylde) |
| Howard-Bury, Colonel C. K. | Penny, Frederick George | Stanley, Hon. O. F. G. (Westm'etand) |
| Hudson, Capt. A. U. M. (Hackney, N.) | Percy, Lord Eustace (Hastings) | Storry-Deans, R. |
| Hudson, R. S. (Cumberland, Whiteh'n) | Perkins, Colonel E. K. | Stuart, Hon. J. (Moray and Nairn) |
| Iliffe, Sir Edward M. | Pilcher, G. | Sueter, Rear-Admiral Murray Fraser |
| Inskip, Sir Thomas Walker H. | Pownall, Sir Assheton | Sugden, Sir Wilfrid |
| Iveagh, Countess of | Preston, William | Thompson, Luke (Sunderland) |
| James, Lieut.-Colonel Hon. Cuthbert | Price, Major C. W. M. | Thomson, Rt. Hon. Sir W. Mitchell |
| Jephcott, A. R. | Radford, E. A. | Titchfield, Major the Marquess of |
| Kennedy, A. R. (Preston) | Raine, Sir Walter | Tryon, Rt. Hon. George Clement |
| King, Commodore Henry Douglas | Ramsden, E. | Vaughan-Morgan, Col. K. P. |
| Kinloch-Cooke, Sir Clement | Rees, Sir Beddoe | Waddington, R. |
| Knox, Sir Alfred | Reid, Capt. Cunningham (Warrington) | Warner, Brigadier-General W. W. |
| Lloyd, Cyril E. (Dudley) | Remer, J. R. | Warrender, Sir Victor |
| Locker-Lampion, Com. O. (Handsw'th) | Rentoul, G. S. | Watson, Sir F. (Pudsey and Otley) |
| Loder, J. de V. | Roberts, E. H. G. (Flint) | Watts, Sir Thomas |
| Long, Major Eric | Rodd, Rt. Hon. Sir James Renneil | Wayland, Sir William A. |
| Lougher, Lewis | Ropner, Major L. | Wells, S. R. |
| Luce, Major-Gen. Sir Richard Harman | Ruggles-Brise, Lieut.-Colonel E. A. | Williams, Com. C. (Devon, Torquay) |
| McDonnell, Colonel Hon. Angus | Russell, Alexander West (Tynemouth) | Williams, Herbert G. (Reading) |
| McLean, Major A. | Salmon, Major I. | Wilson, R. R. (Stafford, Lichfield) |
| Macmillan, Captain H. | Samuel, A. M. (Surrey, Farnham) | Windsor-Clive, Lieut.-Colonel George |
| MacRobert, Alexander M. | Samuel, Samuel (W'dsworth, Putney) | Womersley, W. J. |
| Manningham-Buller, Sir Mervyn | Sandeman, N. Stewart | Wood, E. (Chester, Stalyb'ge & Hyde) |
| Margesson, Captain D. | Sanders, Sir Robert A. | Woodcock, Colonel H. C. |
| Mason, Colonel Glyn K. | Sanderson, Sir Frank | Worthington-Evans, Rt. Hon. Sir L. |
| Meyer, Sir Frank | Sandon, Lord | Wragg, Herbert |
| Milne, J. S. Wardlaw | Savery, S. S. | |
| Mitchell, S. (Lanark, Lanark) | Shaw, R. G. (Yorks, W.R., Sowerby | TELLERS FOR THE NOES.— |
| Monsell, Eyres, Com. Rt. Hon. B. M. | Shaw, Lt.-Col. A.D. Mcl. (Renfrew, W.) | Major Sir William Cope and |
| Moore, Sir Newton J. | Sheffield, Sir Berkeley | Captain Wallace. |
| Moore-Brabazon Lieut.-Col. J. T. C. | Shepperson, E. W. |