asked the Chancellor of the Exchequer what were the separate total yields from Purchase Tax on Christmas and New Year cards for the years 1946, 1947 and 1948; and what is the estimated yield for 1949.

Christmas, New Year and other greeting cards, form part of more than one Purchase Tax class. It is not possible to sort them out for the purpose of giving the figures of yield asked for in the first part of the Question. But receipts from all kinds of greeting cards may be estimated on the present basis at about £3½ million.

Does the Chancellor realise that this taxation of Christmas good will is abhorrent, and will he take steps to ensure that a future Budget will eliminate this form of taxation?

Judging by the number of cards purchased every year, that cannot be so.

Is the Chancellor aware that his recent decision to increase the Purchase Tax on many of next year's Christmas cards will cast undeserved opprobrium on the Conservative Government which will then be in power?

It would be impossible to cast undeserved opprobrium.