My hon. Friend says no, and I am sure that he believes no, but it is so. Amendments of this kind add considerably to the volume and the force of that feeling which is predominant in the country to-day. With the hon. Gentleman, we, of course, do not believe that this is an ideal method of raising money. The Chancellor of the Exchequer does not believe it. We believe, as the hon. Gentleman has said, that it leads to evasion. Someone has said that it leads to dishonesty, and Members of this House cheered with such feeling that one assumes they must know something about it. We do not believe that it is fair in its incidence, but it is a remarkable thing that the same section of the House that fights the Excess Profits Duty is equally stern in its opposition to any other impost upon the War wealth which it owns and is unwilling to face the national burden. [HON. MEMBERS:] "No! "] Hon. Gentlemen say no. They talk about the Corporation Profits Tax. They know very well that it cannot be met from that source, this year at any rate. When Members of our party say that the National Debt, for instance, ought to be met by a capital levy, we are told that it is unfair. When the War Wealth Tax becomes a matter of serious consideration we are told that it is not practicable, and we are told this by the same gentleman who moved this Amendment.