The hon. Member for Stoke-on-Trent, Central (Mr. Cant) made a powerful case for a spring election. I only wish that all his colleagues on the Treasury Bench could have heard what he said. I also hope that the speech of the hon. Member for Westhoughton (Mr. J. T. Price) will receive full publicity in his constituency. If he discusses the matter with any of the small firms trading there, as his hon. Friend the Member for Stoke-on-Trent, Central has spoken to some of his, he will find that they are alarmed about the continuation of the tax, even at 40 per cent.