That has been considered, and may be considered again, but the case is materially different. The Purchase Tax on clothes is a Purchase Tax on an essential—something which no one can do without. Many of these other utility lines are not essentials in the same way. For example, I never go out without an umbrella: I should feel extremely uncomfortable if I had to; but an umbrella is not essential. May I now make a few general remarks? It is often said, both in this House and in the country, that persons have suffered in this war more than property: that the Government have conscripted life, and have not conscripted wealth.