HC Deb 29 June 1939 vol 349 cc779-89

Section twenty-two of the Finance Act, 1920 (which provides for a deduction of tax in respect of dependent relatives), shall have effect as if the words "fifty pounds" were substituted for the words "twenty-five pounds."—[Mr. Viant.]

Brought up, and read the First time.

10.55 p.m.

Mr. Viant

I beg to move, "That the Clause be read a Second time." In the Finance Act of 1920 it was provided that where it could be shown that an adult was wholly dependent on the taxpayer, an allowance of £25 should be made by way of remission of taxation. Since those days, the cost of living has changed materially and the House of Commons in its wisdom has recognised the reason and the need for making concessions to married men in respect of children. There are many cases in which the taxpayer finds himself confronted with a position of this kind. He has a son or daughter who is approaching or who has arrived at adult age but who is wholly unable to earn his or her own livelihood. In those circumstances the £25 remission is hardly sufficient to meet the changed conditions of to-day. In other instances, there are single men and women who are called upon to support a father, mother or other relative. Comparing their situation and their responsibilities with those of the married man who has one or two children, there is no equity in the present arrangement and we feel justified in asking the Financial Secretary to the Treasury to meet us in this proposal.

I anticipate that the right hon. and gallant Gentleman will say that the principle has been discussed already. The last time it was discussed was in 1928 and since then considerable changes have taken place. The cost of living has in creased, rent has increased and there are many other factors which must be taken into consideration. We feel that in existing conditions we are justified in asking that the amount of this remission should be raised from £25 to £50. I have given serious consideration to the cost involved to the Exchequer and I estimate that it would amount, roughly, to £500,000. On the last occasion when a similar proposal was discussed it was suggested that it would cost £600,000. I hope the Financial Secretary will give reasonable consideration to our proposal and will not try to alarm the Committee by suggesting that the cost of the concession would be unduly high. Instances have been given which show conclusively that, by the method of indirect taxation, the purchasing power of the average family has been considerably reduced. I hope that fact will be borne in mind and that if the Financial Secretary is not prepared to accept this new Clause, he will indicate his readiness to give consideration to the position in the near future.

11.0 p.m.

Mr. Tinker

I support the new Clause because I think the time has come when the Committee ought to examine this question once again. The point is that these people are unable to maintain themselves either through old age or infirmity. If an individual is unfortunate enough for any reason to be unable to earn his living, he may have to depend entirely on his relatives, and we say that some help ought to be given to the unfortunate family that is placed in that situation. Some recognition has been given to this case by a £25 remission of taxation, but we ask whether the time has not come for a reconsideration of this question.

There may not be very many of these people. The cost of this concession has been mentioned as possibly about £500,000, but it may not be so much as that. Wherever the burden falls, however, it is very heavy on that individual family, and we think that it is time that a little more than has been done up to the present in this matter should be done.

Since this remission was first agreed to, there have been certain remissions of taxation in other directions, and we think that consideration of this matter might now be favourable. Whether it is or not, it is as well that we should realise what is happening in these cases, and it is because of what is happening that we ask the Committee to examine the question in the full light of what it means. If hon. Members will let their minds dwell on the position of the household that has to maintain dependants in this way, I think they will agree that this is a desirable Clause. I have had many letters, not this time, but in previous years, asking for something to be done to relieve this burden. We have not hitherto been fortunate enough to get this Clause called, but this time the Chair has given us the opportunity of bringing the matter forward, and I trust that the Chancellor will give us some hope that the question can be examined and that, if not this time, possibly next time some such help as this, may be given.

11.4 p.m.

Captain Crookshank

Of course, my right hon. Friend and I have given the most careful consideration to this new Clause. Anything which affects the allowances in the sphere of Income Tax is a matter for serious consideration, and I can assure the hon. Members who have moved and supported the Clause that that has been done. The hon. Member for West Willesden (Mr. Viant), who is always fair in what he says, made a remark which I think might lead to a false inference. He pointed out that it was in the Finance Act of 1920 that this remission was first given; and as his next remark was that the cost of living had changed, the implication in the context is that it was a change for the worse. But everybody knows that the cost of living in 1920 was a great deal higher than it is now. Therefore, if £25 was a sufficient allowance then, it represents more to-day than it did then. This is an allowance which is given in respect of any person maintained by the taxpayer, being a relative of his or his wife, who is incapacitated by old age or infirmity from maintaining himself, or his or his wife's widowed mother, whether incapacitated or not, and being a person whose sole income from all sources does not exceed fifty pounds a year. The allowance was first given in the Finance Act of 1920, and it has stood the same ever since. I would stress that point, because, in 1931, there were a great many alterations made as a result of the financial crisis of that year to a whole series of different allowances, but this particular allowance has never been changed. The suggestion is now made that the time has come when it ought to be changed, and to appreciate this suggestion one has to look at the whole structure of Income Tax allowances. It is true that since 1920, indeed since the lifetime of this Parliament, there have been considerable changes in the structure in one direction or another. But all alterations which are of advantage to the taxpayer cost money. Therefore, the problem which the Chancellor of the Exchequer and I are up against is the cost of this proposed concession. I am sorry to say that the estimate which the hon. Member opposite made was very much out, because the cost of this proposal in a full year would be £1,500,000. The Committee will see at once that that is a sum which in the circumstances we cannot afford.

Mr. Tinker

One anticipated that as the nation has improved in health there would would not be so many infirm people. Relatively, the population has not increased, and therefore in view of the improved health of the nation one would have thought that we should have had less infirmity.

Captain Crookshank

Actually, the population has increased. Moreover, people are living longer. There is certainly an improvement in health, as we have seen recently in the examination of those who have come up under the Military Training Act. Whatever may be the reason for that, I can only give the Committee the best estimate that we are able 0 make as to the cost of the concession, and I must tell the Committee that it is not a proposal which in the present circumstances we can accept. The hon. Member for Leigh (Mr. Tinker) realising that in this year it is not possible to expect this concession to be granted, asked whether we could give consideration to it another year. I am afraid that in the present state of affairs we really find it impossible to make a promise one way or another. What we are dealing with is the finances of this year, and £1,500,000 is more than we can possibly afford. I must, therefore, ask the Committee not to give the Clause a Second Reading.

Mr. Viant

In 1928 it was estimated that this concession would cost £600,000. Can the right hon. Gentleman explain the huge disparity between £600,000 and £1,500,000?

Captain Crookshank

Taxation has not remained the same in the interval. Possibly another explanation is that I am speaking of what it would cost in a full year, and it may have been that the £600,000 would be what it would cost for the rest of that financial year. I suspect that may be the explanation. The fact is that in a full year now we estimate that the cost would be £1,500,000.

11.10 p.m.

Mr. Davidson

Everyone on this side of the Committee will be disappointed at the Financial Secretary's complete refusal to re-examine this proposition. I expected that he would immediately place before us the cost of this item. I do not think my hon. Friend need worry very much about the discrepancy between a Tory speech in 1920 or 1924 and to-day. Those discrepancies continually arise. I read the passage myself and was fully under the impression that it was definitely stated that the cost would be £600,000 for the financial year. I want to make a further appeal which I trust will reach the ears, if not of the Financial Secretary, of those who sit behind him and who may realise the implications of refusing any concession at all to certain sections of the community while consideration is always given to other sections. I wish the Chancellor himself had taken on the task of replying to this and the previous proposition, because during the discussions on this Bill I have often noticed at regular intervals the Chancellor rising and with a benign smile, which is very seldom seen on this side because his head is usually turned to that side when the smile is there, stating that he would give the proposition full considerating, promising that it would be of a most sympathetic character.

But when we come to impositions upon the poorest sections of the community, the person who is not only working for a wage and producing necessities for the community, and producing all the taxes of the community—when that man asks for some reconsideration of a burden placed on him by the State to maintain dependants who really should be the State's responsibility, who generally speaking had given service to the State and, by reason of that service, are often dependent on the wage-earner, the Financial Secretary says, "No, there can be no concession. This will cost £1,500,000." If it even cost the State £5,000,000 the Government could afford to make it. If the £5,000,000 was necessary for some poor unfortunate shipowner who was only making 3 per cent. instead of a previous 10 per cent. profit, the State would soon find not £5,000,000 but a £12,000,000 subsidy.

The industrialists who have pleaded for rebates of the taxation of employers, those who in a national emergency are building shelters for the people producing the things which will defend the nation and keep it alive and who build these dug-outs or trenches or passages, have made repeated appeals and have been met with continual assurances that their claims will be sympathetically considered. Whose case is it we are putting forward in asking the Chancellor to give this matter further examination and to hold out at least some hope of sympathetic consideration? They are a section of the community who have done and are doing more for the defence of the nation than any employers, a section of the community who are bearing a burden of taxation which ought not to be theirs. The whole system of our society is organised so that the wage-earner receives bare maintenance for an average family, and dependants are an added liability for which he ought not to be taxed but whom the State ought to maintain.

The Financial Secretary said that the concession would cost £1,500,000. He is not so simple as he would have us believe. He has been long enough in his position to know that if to-morrow the Government desired to raise £60,000,000 or £100,000,000 for any Government purpose they would get it. We have been passing legislation in this Bill to tax persons who are making comfortable incomes and excess profits and also those whose wealth is such that they can live in the greatest luxury and with the greatest extravagance. While that state of affairs exists there is no case for the Financial Secretary of a Government which has the backing of the Press and of the banks, and has the power to raise more credit than any other Government in the world, to say that it cannot afford £1,500,000. We are giving £52,000,000 to agriculture in subsidies, we are giving £12,000,000 to shipowners, we are subsidising sugar and beet, spending £45,000 in derating brewers, who make big profits, and handing £40,000 to a ship-owning company which shows £240,000 profits. And yet the Financial Secretary says that it is beyond the power of the Government to find £1,500,000 for this section of the community. It stumps the Government. All their financial experts cannot see their way to meet the burden. It is only an attempt to hoodwink the Committee; it is not putting forward any real argument against this claim.

If the Chancellor of the Exchequer is asking how he can raise the cash I put forward this suggestion as a humble backbencher: Let him have two extra Honours Lists in the year, and he will raise the £1,500,000. Let him, if he desires to be fair, go over the list of those things to which he has agreed to give sympathetic consideration; let him decide upon the representations that have been made to him by employers of labour and the representatives of big industries showing high profits; then let him take this question into consideration at the same time and place it in its proper place. It should be at the top of the list. The Government should give assistance and increased spending power to the section of the community that produces the wealth of the nation and produces also the taxes that are paid by all the members of the community.

Question put, "That the Clause be read a Second time."

The Committee divided: Ayes, 109; Noes, 156.

Division No. 206.] AYES. [10.47 p.m.
Acland, Sir R. T. D. Greenwood, Rt. Hon. A, Parker, J.
Adams, D. (Consett) Grenfell, D. R. Parkinson, J. A.
Adams, D. M. (Poplar, S.) Griffith, F. Kingsley (M'ddl'sbro, W.) Pearson, A.
Adamson, Jennie L. (Dartford) Griffiths, J. (Llanelly) Pethick-Lawrence, Rt. Hon. F. W.
Adamson, W. M. Hall, J. H. (Whitechapel) Price, M. P.
Ammon, C. G. Hardle, Agnes Richards, R. (Wrexham)
Banfield, J. W. Harris, Sir P. A. Riley, B.
Barnes, A. J. Harvey, T. E. (Eng. Univ's.) Ritson, J.
Batey, J. Hayday, A. Robinson, W. A. (St. Helens)
Bellenger, F. J. Henderson, A. (Kingswinford) Seely, Sir H. M.
Benson, G. Henderson, J. (Ardwick) Sexton, T. M.
Broad, F. A. Henderson, T. (Tradeston) Silverman, S. S.
Brown, C. (Mansfield) Hills, A. (Pontefract) Simpson, F. B.
Buchanan, G. Hopkin, D. Smith, E. (Stoke)
Burke, W. A. Isaacs, G. A. Smith, Rt. Hon. H. B. Lees- (K'ly)
Cape, T. Jenkins, A. (Pontypool) Stephen, C.
Charleton, H. C. Jenkins, Sir W. (Neath) Stewart, W. J. (H'ght'n-le-Sp'ng)
Chater, D. Jones, A. C. (Shipley) Stokes, R. R.
Cluse, W. S. Kennedy, Rt. Hon. T. Summerskill, Or. Edith
Cooks, F. S. Kirkwood, D. Taylor, R. J. (Morpeth)
Collindridge, F. Lathan, G. Thurtle, E.
Cove, W. G. Lawson, J. J. Tinker, J. J.
Cripps, Hon. Sir Stafford Leach, W. Viant, S. P.
Daggar, G. Lee, F. Walkden, A. G.
Dalton, H. Leonard, W. Watkins, F. C.
Davidson, J. J. (Maryhill) Leslie, J. R. Watson, W. McL.
Day, H. Lunn, W. Welsh, J. C.
Dobbie, W. Macdonald, G. (Ince) Westwood, J,
Dunn, E. (Rother Valley) McEntee, V. La T. White, H. Graham
Ede, J. C. McGhee, H. G. Whiteley, W. (Blaydon)
Edwards, A. (Middlesbrough E.) MacLaren, A. Williams, E. J. (Ogmore)
Edwards, Sir C. (Bedwellty) Mander, G. le M. Williams, T. (Don Valley)
Fletcher, Lt.-Comdr. R. T. H. Marshall, F. Wilmot, John
Foot, D. M. Maxton, J. Wilson, C. H. (Attercliffe)
Frankel, D. Messer, F. Windsor, W. (Hull, C.)
Gallacher, W. Milner, Major J. Woods, G. S. (Finsbury)
Gardner. B. W. Morrison, R. C. (Tottenham, N.) Young, Sir R. (Newton)
Garro Jones, G. M. Naylor, T. E.
George, Megan Lloyd (Anglesey) Noel-Baker, P. J. TELLERS FOR THE AYES.—
Graham, D. M. (Hamilton) Oliver, G. H. Mr. Mathers and Mr. Anderson.
Green, W. H. (Deptford) Paling, W.
NOES.
Adams, S. V. T. (Leeds, W.) Grant-Ferris, Flight-Lieutenant R. Procter, Major H. A.
Albery, Sir Irving Gridley, Sir A. B. Radford, E. A.
Allen, Col. J. Sandeman (B'knhead) Grigg, Sir E. W. M. Raikes, H. V. A. M.
Anstruther-Gray, W. J. Grimston, R. V. Ramsay, Captain A. H. M.
Apsley, Lord Gritten, W. G. Howard Ramsbotham, Rt. Hon. H.
Baldwin-Webb, Col. J. Guest, Lieut.-Colonel H. (Drake) Rankin, Sir R.
Balfour, Capt. H. H. (Isle of Thanet) Gunston, Capt. Sir D. W. Reed, A. C. (Exeter)
Beamish, Rear-Admiral T. P. H. Hambro, A. V. Reid, W. Allan (Derby)
Beaumont, Hon. R. E. B. (Portsm'h) Hammersley, S. S. Remer, J. R.
Beechman, N. A. Hannon, Sir P. J. H. Rickards, G. W. (Skipton)
Bernays, R. H. Haslam, Sir J. (Bolton) Ropner, Colonel L.
Bossom, A. C. Heilgers, Captain F. F. A. Rosbotham, Sir T.
Braithwaite, J. Gurney (Holderness) Hely-Hutchinson, M. R. Rosa, Major Sir R. D. (Londonderry)
Briscoe, Capt. R. G. Heneage, Lieut.-Colonel A. P, Ross Taylor, W. (Woodbridge)
Broadbridge, Sir G. T. Hepburn, P. G. T. Buchan- Rowlands, G.
Brocklebank, Sir Edmund Herbert, Lt.-Col. J. A. (Monmouth) Royds, Admiral Sir P. M. R.
Brown, Brig.-Gen. H. C. (Newbury) Higgs, W. F. Russell, Sir Alexander
Browne, A. C. (Belfast, W.) Hogg, Hon. Q. McG. Salmon, Sir I.
Bull,' B. B. Howitt, Dr. A. B. Samuel, M. R. A.
Burgin, Rt. Hon. E. L. Hudson, Capt. A. U. M. (Hack., N.) Sandeman, Sir N. S.
Butcher, H. W. Hudson, Rt. Hon. R. S. (Southport) Sandys, E. D.
Carver, Major W. H. Hume, Sir G. H. Simon, Rt. Hon. Sir J. A.
Castlereagh, Viscount Hunloke, H. P. Sinclair, Col. T. (Queen's U. B'lf'st)
Channon, H. Hurd, Sir P. A. Smith, Bracewell (Dulwich)
Clarke, Colonel R. S. (E. Grinstead) Hutchinson, G. C. Smithers, Sir W.
Colman, N. C. D. Jennings, R. Somervell, Rt. Hon. Sir Donald
Conant, Captain R. J. E. Joel, D. J. B. Southby, Commander Sir A. R. J.
Cooke, J. D. (Hammersmith, S.) Lamb, Sir J. Q. Spears, Brigadier-General E. L.
Cox, H. B. Trevor Lancaster, Lieut.-Colonel C. G. Spens, W. P.
Craven-Ellis, W. Leach, Sir J. W. Stanley, Rt. Hon. Oliver (W'm'l'd)
Crooke, Sir J. Smedley Leighton, Major B. E. P. Stourton, Major Hon. J. J.
Crookshank, Capt. Rt. Hon. H. F. C. Levy, T. Strauss, H. G. (Norwich)
Cross, R. H. Liddall, W. S. Strickland, Captain W. F.
Cruddas, Col. B. Lipson, D. L. Stuart, Lord C. Crichton- (N'thw'h)
Culverwell, C. T. Little, J. Stuart, Rt. Hon. J. (Moray and Nairn)
Davidson, Viscountess Llewellin, Colonel J. J. Tasker, Sir R. I.
De Chair, S. S. Locker-Lampion, Comdr. O. S. Taylor, Vice-Adm. E. A. (Padd., S.)
Denman, Hon. R. D. Loftus, P. C. Thomson, Sir J. D. W.
Drewe, C. Mabane, W. (Huddersfield) Thorneycroft, G. E. P.
Dugdale, Captain T. L. MacDonald, Sir Murdoch (Inverness) Thornton-Kemsley, C. N.
Duggan, H. J. McEwen, Capt. J. H. F. Tryon, Major Rt. Hon. G. C.
Duncan, J. A. L. McKie, J. H. Tufnell, Lieut.-Commander R. L.
Eastwood, J. F. Macmillan, H. (Stockton-on-Tees) Turton, R. H.
Edmondson, Major Sir J. Margesson, Capt. Rt. Hon. H. D. R. Walker-Smith, Sir J.
Ellis, Sir G. Markham, S. F. Wallace, Capt. Rt. Hon. Euan
Elliston, Capt. G. S. Medlicott, F. Ward, Lieut.-Col. Sir A. L. (Hull)
Emery, J. F. Mitcheson, Sir G. G. Warrender. Sir V.
Emrys-Evans, P. V. Morgan, R. H. (Worcester, Stourbridge) Watt, Lt.-Col. G. S. Harvie
Entwistle, Sir C. F. Morrison, G. A. (Scottish Univ's.) Wayland, Sir W. A
Evans, Colonel A. (Cardiff, S.) Munro, P. Wells, Sir Sydney
Everard, Sir William Lindsay Nail, Sir J. Winterton, Rt. Hon. Earl
Fleming, E. L. Neven-Spence, Major B. H. H. Womersley, Sir W. J.
Furness, S. N. Orr-Ewing, I. L. Wood, Hon. C. I. C.
Fyfe, D. P. M. Peake, O. Wragg, H.
Gledhill, G. Peters, Dr. S. J. Wright, Wing-Commander J. A. C.
Gluckstein, L. H. Pickthorn, K. W. HI. York, C.
Glyn, Major Sir R. G. C. Pilkington, R.
Goldie, N. B. Ponsonby, Col. C. E. TELLERS FOR THE NOES.—
Gower, Sir R. V. Pownall, Lt.-Col. Sir Assheton Captain Waterhouse and Lieut.
Colonel Kerr.
Division No. 207.] AYES. [11.22 p.m.
Acland, Sir R. T. D. Griffiths', J. (Llanelly) Pearson, A.
Adams, D. (Consett) Groves, T. E. Price, M. P.
Adams, D. M. (Poplar, S.) Hall, J. H. (Whitechapel) Pritt, D. N.
Adamson, Jennie L. (Dartford) Harris, Sir P. A. Quibell, D. J. K.
Adamson, W. M. Harvey, T. E. (Eng. Univ's.) Richards, R. (Wrexham)
Ammon, C. G. Hayday, A. Riley, B.
Anderson, F. (Whitehaven) Henderson, J. (Ardwick) Ritson, J.
Barnes, A. J. Henderson, T. (Tradoston) Robinson, W. A. (St. Helens)
Batey, J. Hills, A. (Pontefract) Seely, Sir H. M.
Bellenger F. J. Hopkin, D. Sexton, T. M.
Benson, G. Isaacs, G. A. Silverman, S. S.
Brown, C. (Mansfield) Jenkins, A, (Pontypool) Simpson, F. B.
Buchanan, G. Jenkins, Sir W. (Neath) Smith, Ben (Rotherhithe)
Burke, W. A. Jones, A. C. (Shipley) Smith, E. (Stoke)
Charleton, H. C. Kennedy, Rt. Hon. T. Smith, Rt. Hon. H. B. Lees- (K'ly)
Cluse, W. S. Kirkwood, D. Stephen, C.
Cocks, F. S. Lathan, G. Stewart, W. J. (H'ght'n le-Sp'ng)
Collindridge, F. Lawson, J. J. Stokes, R. R.
Cove, W. G. Leach, W. Summerskill, Dr. Edith
Cripps, Hon. Sir Stafford Leslie, J. R. Taylor, R. J. (Morpeth)
Daggar, G. Lunn, W. Thurtle, E.
Dalton, H. Macdonald, G. (Ince) Tinker, J. J.
Davidson, J. J. (Maryhill) McEntee, V. La T. Viant, S. P.
Dobbie, W. McGhee, H. G. Walkden, A. G.
Dunn, E. (Rother Valley) MacLaren, A. Watkins, F. C.
Ede, J. C. Mander, G. le M. Watson, W. McL.
Edwards, Sir C. (Bedwellty) Marshall, F. Welsh, J. C.
Fletcher, Lt.-Comdr. R. T. H. Maxton, J. Westwood, J.
Foot, D. M. Messer, F. White, H. Graham
Frankel, D. Milner, Major J. Williams, E. J. (Ogmore)
Gallacher, W. Morrison, Rt. Hon. H. (Hackney, S.) Williams, T. (Don Valley)
Gardner, B. W. Morrison, R. C. (Tottenham, N.) Wilmot, John
Garro Jones, G. M. Naylor, T. E. Windsor, W. (Hull, C.)
Green, W. H. (Deptford) Oliver, G. H. Woods, G. S. (Finsbury)
Greenwood, Rt. Hon. A. Paling, W. Young, Sir R. (Newton)
Grenfell, D. R. Parker, J.
Griffith, F. Kingsley (M'ddl'sbro, W.) Parkinson, J. A. TELLERS FOR THE AYES—
Mr. Whiteley and Mr. Mathers.
NOES.
Adams, S. V. T. (Leeds, W.) Duncan, J. A. L. Little, J.
Albery, Sir Irving Eastwood, J. F. Llewellin, Colonel J. J.
Allen, Col. J. Sandeman (B'knhead) Elliot, Rt. Hon. W. E. Locker-Lampson, Comdr. O. S.
Anstruther-Gray, W. J. Elliston, Capt. G. S. Loftus, P. C.
Apsley, Lord Emery, J. F. Mabane, W. (Huddersfield)
Aske, Sir R. W. Emrys-Evans, P. V. MacDonald, Sir Murdoch (Inverness)
Baldwin-Webb, Col. J. Fleming, E. L Macdonald, Capt. P. (Isle of Wight)
Balfour, Capt. H. H. (Isle of Thanet) Furness, S. N. McEwen, Capt. J. H. F.
Barrie, Sir G. C. Fyfe, D. P. M. McKie, J. H.
Beamish, Rear-Admiral T. P. H. Gledhill, G. Macmillan, H. (Stockton-on-Tees)
Beaumont, Hon. R. E. B. (Portsm'h) Gluckstein, L. H. Margesson, Capt. Rt. Hon. H. D. R.
Beechman, N. A. Glyn, Major Sir Ft. G. C. Markham, S. F.
Bernays, R. H. Goldie, N. B. Medlicott, F.
Bird, Sir R. B. Gower, Sir R. V. Mills, Major J. D. (New Forest)
Bossom, A. C. Grant-Ferris, Flight-Lieutenant R. Morgan, R. H. (Worcester, Stourbridge)
Braithwaite, J. Gurney (Holderness) Greene, W. P. C. (Worcester) Morrison, G. A. (Scottish Univ's.)
Briscoe, Capt. R. G. Gridley, Sir A. B. Munro, P.
Broadbridge, Sir G. T. Grimston, R. V. Nall, Sir J.
Brocklebank, Sir Edmund Gritten, W. G. Howard Neven-Spence, Major B. H. H.
Brown, Brig.-Gen. H. C. (Newbury) Guest, Lieut.-Colonel H. (Drake) Orr-Ewing, I. L.
Browne, A. C. (Belfast, W.) Gunston, Capt. Sir D. W. Peake, O.
Bull, B. B. Hambro, A. V. Peters, Dr. S. J.
Butcher, H. W. Hammersley, S. S. Pilkington, R.
Carver, Major W. H. Hannon, Sir P. J. H. Pownall, Lt.-Col. Sir Assheton
Castlereagh, Viscount Heilgers, Captain F. F. A. Procter, Major H. A.
Channon. H. Hely-Hutchinson, M. R. Radford, E. A.
Clarke, Colonel R. S. (E. Grinstead) Heneage, Lieut.-Colonel A. P, Raikes, H. V. A. M.
Colman, N. C. D. Hepburn, P. G. T. Buchan- Ramsay, Captain A. H. M.
Conant, Captain R. J. E. Herbert, Lt.-Col. J. A. (Monmouth) Ramsbotham, Rt. Hon. H.
Cooke, J. D. (Hammersmith, S.) Higgs, W. F. Rankin, Sir R.
Cox, H. B. Trevor Hogg, Hon. Q. McG. Reed, A. C. (Exeter)
Craven-Ellis, W. Howitt, Dr. A. B. Reid, W. Allan (Derby)
Crooke, Sir J. Smedley Hudson, Capt. A. U. M. (Hack., N.) Rickards, G. W. (Skipton)
Crookshank, Capt. Rt. Hon. H. F. C. Hunloke, H. P. Ropner, Colonel L.
Cross, R. H. Hutchinson, G. C. Ross, Major Sir R. D. (Londonderry)
Cruddas, Col. B. Jennings, R. Ross Taylor, W. (Woodbridge)
Culverwell, C. T. Joel, D. J. B. Rowlands, G.
Davidson, Viscountess Lamb, Sir J. Q. Royds, Admiral Sir P. M. R.
De Chair, S. S. Lancaster, Lieut.-Colonel C. G. Russell, Sir Alexander
Drewe, C. Leech, Sir J. W. Salmon, Sir I.
Dugdale, Captain T. L. Liddall, W. S. Samuel, M. R, A.
Duggan, H. J. Lipson, D. L. Sandys, E. D.
Simon, Rt. Hon. Sir J A Stuart, Lord C. Crichton- (N'thw h) Watt, Lt.-Col. G. S. Harvie
Sinclair, Col. T. (Queen's U. B'lf'st) Stuart, Rt. Hon. J. (Moray and Nairn) Wayland, Sir W. A.
Smith, Bracewell (Dulwich) Thorneycroft, G. E. P. Wells, Sir Sydney
Smithers, Sir W. Thornton-Kemsley, C. N. Winterton, Rt. Hon. Earl
Somervell, Rt. Hon. Sir Donald Tree, A. R. L. F. Womersley, Sir W. J.
Southby, Commander Sir A. R. J. Tufnell, Lieut.-Commander R. L. Wood, Hon. C. I. C.
Spears, brigadier-General E. L. Turton, R. H. Wragg, H.
Spens. W. P. Walker-Smith, Sir J. York, C.
Stourton, Major Hon. J. J. Wallace, Capt. Rt. Hon. Euan
Strauss, H. G. (Norwich) Ward, Lieut-Col. Sir A. L. (Hall) TELLERS FOR THE NOES.—
Strickland, Captain W. F. Waterhouse, Captain C. Lieut.-Colonel Kerr and Major
Sir James Edmondson.