I do not take the same line as my hon. Friend below me, but the Chancellor of the Exchequer has gone off very adroitly at a tangent, and I should like to put my own point of view about the Clause. I support it but I do not ask for any remission of taxation. I do not ask for a single penny to be taken off so far as I am a Super-tax payer. All I ask is that I should pay Super-tax on what I have received. If you need to put the tax up do so and, if the small Income Tax payer who becomes a Super-tax payer receives by the new arrangement a less benefit than the big Super-tax payer, adjust the tax rate so that the taxpayer, whether big or small, pays to the State exactly the same amount that he contributes now. Suppose, for example, that I have£3,000 a year. The Income Tax at 4s. 6d. on that would be roughly£700. But I am assessed to Super-tax on£3,000, which I have not received. I have only received£2,300. I may be assessed for Super-tax at X shillings in the£. Let us call it 3s. I would rather pay the rough equivalent, say, 4s. in the£and be assessed on£2,300 than pay 3s. in the£and be assessed on£3,000. Let it be seen by the public that those who pay Super-tax are paying a higher rate on their incomes than the present rate of figures show. If I pay 4s. 6d. in the£Income Tax and 3s. more for Super-tax, people say I am paying 4s. 6d. and 3s. on my income. I am not. I am paying more likely 4s. 6d. and 4s. I am willing to pay the State what I am paying now but I ask to be assessed so that the truth shall come out as to what I am receiving and what I am really paying.