§ Mr. SITCHasked the Chancellor of the Exchequer if his attention has been drawn to the decision of the Canadian Government to impose, in its next Budget, excise duties on luxuries and specified articles, to be paid by the purchaser at the time of sale, ranging from 10 to 100 per cent.; and whether, if it be possible to impose such taxes in Canada, there is any reason why similar duties cannot be imposed in this country?
Mr. CHAMBERLAINThe answer to the first part of the question is in the affirmative. As the hon. Member is aware, the question of imposing a luxury duty has been carefully considered, both by my predecessor and myself, hut, for reasons which I indicated to the House in the course of the Debates on the last Finance Bill, the Government are of opinion that the proposals for raising additional revenue laid before the House during the present and last financial years are preferable to the introduction of such a tax.