I realise that a constitutional point is involved in the Amendment to this Clause which I have put on the Paper, but I would like to raise the question of the exclusion of the Isle of Man from the operations of the Bill. If the Isle of Man is not included there is a great danger of evasions of the law, which may cause serious embarrassment to the Government. I would refer the President of the Board of Trade to the Act of 1765, which he will remember, which gives power to the Imperial Government to intimate to the Isle of Man the Customs duties which the Imperial Government wish to be enforced upon that self-governing Dominion. If the Isle of Man is excluded that may increase employment in my country by restoring the old smuggling system which was in vogue years ago, but, at the same time, it may do a great deal of damage to this country, and I suggest, therefore, that Sub-section (2) should be eliminated. Duties may be put upon many articles, such as surgical instruments, clocks and watches, which could easily be smuggled into this country in handbags. The Isle of Man depends very largely upon its industry of catering for visitors, and up to now we have had no customs duties between the Isle of Man and this country, and it would be against the interests of the Isle of Man to be excluded from the operations of this Measure.