Clause 14. — (Deductions in respect of children.)

Orders of the Day — Finance Bill. – in the House of Commons on 26th June 1928.

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Photo of Mr Hugh Dalton Mr Hugh Dalton , Camberwell Peckham

I beg to move, "That the Clause be postponed."

In comparison with Clause 13, Clause 14 is of interest to a very much larger number of persons. Clause 13 deals with the commercial affairs of a comparatively-small number of Super-tax payers. Clause 14 deals with the financial affairs of the whole body of Income Tax payers, including many poor people who have children and who, it is proposed, shall receive a larger measure of relief. My hon. Friend believed I welcomed the principle underlying this Clause at an earlier stage of the discussion, but there are many things that they would wish to say, suggestions of detail that they might make, and hints for further extension of the principle which it embodies. They are no less desirous that their remarks should be reported in the Press and should therefore be made at a more appropriate hour of the day, than the Chancellor of the Exchequer is desirous that this concession to the Super-tax payers should be properly reported in the "Times" and the "Daily Mail." Consequently, since Clause 13 has now been postponed, there is no reason whatever for continuing with Clause 14 which we repeat, is of even greater importance. I hope, therefore, that the Chancellor of the Exchequer will see no objection to accepting this Motion, which I make following the precedent set by him on the previous Clause.

Photo of Mr Winston Churchill Mr Winston Churchill , Epping

I am very much surprised at such a proposal from hon. Gentlemen opposite after the very fierce denunciation which has been poured out on the policy of picking and choosing. The Clause which confers great benefit on the smaller class of Income Tax payers is not one to which any real objection should be taken, but I think I may conceivably

Division No. 212.]AYES.[6.56 a.m.
Acland-Troyte, Lieut.-ColonelFremantle, Lt.-Col. Francis E.Oakley, T.
Alexander, Sir Win. (Glasgow, Cent'l)Gadie, Lieut.-Col. AnthonyPercy, Lord Eustace (Hastings)
Applin, Colonel R. V. K.Ganzoni, Sir JohnPower, Sir John Cecil
Ashley, Lt.-Col. Rt. Hon. Wilfrid W.Glimour, Lt.-Col. Rt. Hon. Sir JohnPreston, William
Astor, Maj. Hn. John J. (Kent, Dover)Glyn, Major R. G. C.Radford, E. A.
Barclay-Harvey, C. M.Goff, Sir ParkRaine, Sir Walter
Bethel, A.Gunston, Captain D. W.Ramsden, E.
Birchall, Major J. DearmanHall, Capt. W. D'A. (Brecon & Rad.)Reid, Capt. Cunningham (Warrington)
Bird, E. R. (Yorks, W. R., Skipton)Hammersley, S. S.Richardson, Sir P. W. (Sur'y, Ch'ts'y)
Bird, Sir R. B. (Wolverhampton, W.)Hannon, Patrick Joseph HenryRoberts, Sir Samuel (Hereford)
Blundell, F. N.Harland, A.Ropner, Major L.
Boothby, R. J. G.Harrison, G. J. C.Ruggles-Brise, Lieut.-Colonel E. A.
Bourne, Captain Robert CroftHeadlam, Lieut.-Colonel C. M.Samuel, A. M. (Surrey, Farnham)
Braithwaite, Major A. N.Henderson, Capt R. R. (Oxf'd, Heneley)Sandeman, N. Stewart
Briscoe, Richard GeorgeHeneage, Lieut.-Colonel Arthur P.Sanders, Sir Robert A.
Brocklebank, C. E. R.Hennessy, Major Sir G. R. J.Savery, S. S.
Bullock, Captain M.Hilton, CecilShepperson, E. W.
Butler, Sir GeoffreyHudson, Capt. A. U. M. (Hackney, N.)Slaney, Major P. Kenyon
Carver, Major W. H.Hudson, R. S. (Cumberland, Whiteh' n)Smith, R. W. (Aberd'n & Kinc'dine, C.)
Cayzer, Maj. Sir Herbt. R. (Prtsmth, S.)Iliffe, Sir Edward M.Spender-Clay, Colonel H.
Christie, J. A.Inskip, Sir Thomas Walker H.Stanley, Lieut.-Colonel Rt. Hon. G. F.
Churchill, Rt. Hon. Winston SpencerKing, Commodore Henry DouglasStanley, Hon. O. F. G. (Westm'eland)
Cockerill, Brig.-General Sir GeorgeLamb, J. Q.Stuart, Hon. J. (Moray and Nairn)
Colfox, Major Wm. PhillipsLoder, J. de V.Sugden, Sir Wilfrid
Cooper, A. DuffLucas-Tooth, Sir Hugh VereThomson, F. C. (Aberdeen, South)
Cope, Major Sir WilliamLuce, Major-Gen. Sir Richard HarmanTinne, J. A.
Couper, J. B.Lumley, L. R.Titchfield, Major the Marquess of
Courtauld, Major J. S.Lynn, Sir R. J.Tryon, Rt. Hon. George Clement
Courthope, Colonel Sir G. L.MacAndrew, Major Charles GlenVaughan-Morgan, Col. K. P.
Crookshank, Cpt. H. (Lindsey, Gainsbro)Macdonald, Capt. P. D. (I. of W.)Wallace, Captain D. E.
Curzon, Captain ViscountMcLean, Major A.Warrender, Sir Victor
Dalkeith, Earl ofMacmillan, Captain H.Waterhouse, Captain Charles
Davies, Maj. Geo. F. (Somerset, Yeovil)MacRobert, Alexander M.Watts, Sir Thomas
Dawson, Sir PhilipMargesson, Captain D.Wells, S. R.
Dixon, Captain Rt. Hon. HerbertMason, Colonel Glyn K.Williams, A. M. (Cornwall, Northern)
Edmondson, Major A. J.Merriman, Sir F. BoydWilliams, Com. C. (Devon, Torquay)
Elliot, Major Walter E.Milne, J. S. Wardlaw-Williams, Herbert G. (Reading)
Everard, W. LindsayMonsell, Eyres, Com. Rt. Hon. B. M.Womersley, W. J.
Fairfax, Captain J. G.Moore-Brabazon, Lieut.-Col. J. T. C.Wood, E. (Chest'r, Stalyb'ge & Hyde)
Falle, Sir Bertram G.Nall, Colonel Sir JosephWragg, Herbert
Finburgh, S.Neville, Sir Reginald J.
Fraser, Captain IanNewman, Sir R. H. S. D. L. (Exeter)TELLERS FOR THE AYES.
Captain Bowyer and Mr. Penny.
NOES.
Adamson, Rt. Hon. W. (Fife, West)Bromfield, WilliamCharleton, H. C.
Adamson, W. M. (Staff., Cannock)Brown, Ernest (Leith)Compton, Joseph
Alexander, A. V. (Sheffield, Hillsbro')Brown, James (Ayr and Bute)Cowan, D. M. (Scottish Universities)
Batey, JosephBuchanan, G.Crawfurd, H. E.

interpret the request of the hon. Member on behalf of the Opposition that we should postpone this Clause as being in the nature of an appeal to bring the proceedings to a close. As I am very anxious that we should not separate in bad blood, I shall accede to the appeal. It shall be postponed, and I will then take the further step of moving to report Progress and asking leave to sit again.

Question put, and agreed to.