§ 69. Mr. Brookeasked the Minister of Health which steps are taken to prevent the Armorial Bearings Duty, in so far as it is payable by everyone who uses a signet ring or a piece of household silver bearing a crest, from being an unfair tax, in the sense that good citizens who know about it will pay it, but a much greater number who do not like paying, or do not know that they have to pay, can permanently evade it with impunity?
§ Miss HorsbrughThe responsibility for the collection of this duty lies with the local authorities concerned. The money it yields is used for the relief of rates, and this fact would appear to be an inducement to them to do whatever is practicable to get the tax properly paid.
§ Mr. BrookeSurely the question is how much is payable, and if in fact this tax is not at present being paid by anything like 100 per cent. of those liable, does that not prove that it is operating unfairly?
§ Miss HorsbrughI do not know that that is necessarily so, but my right hon. Friend has no information with regard to the extent of evasions which would be very difficult to prevent.