§ 35. Mr. G. Williamsasked the Chancellor of the Exchequer why sheepskin rugs are taxed at 100 per cent. while all other types of floor covering including rubber flooring, are taxed at 33⅓ per cent.
§ Sir S. CrippsThe reason is that these rugs belong to a class including furskins and other skins with hair or wool attached, which can be regarded, comparatively speaking, as luxuries and, therefore, susceptible of the 100 per cent. rate.