Mr Archibald Williamson: I would like to say to the Chancellor of the Exchequer what an advantage I think he has conferred on the country by the reduction he has made in the rate of income Tax. I do so, not upon the ground of selfish interest, but upon the ground that by reducing the tax he has given, and will give, an encouragement to enterprise and a confidence which will tend to restore that trade which we so much...
Mr Archibald Williamson: I should like to ask the Chancellor of the Exchequer exactly what he has in mind in this Resolution. The wording seems to cover the case of a private Argentine company owning a family estancia in the Argentine, or that of a man who has some shares in a private Mexican company——
Mr Archibald Williamson: It does not cover that case at all?
Mr Archibald Williamson: I think that the question before the Committee is a wider one than should be considered upon the various small points that have been made by the Noble Lord. The question is whether we, as a nation and as people interested in the welfare of our soldiers, should provide these canteens, as they used to be called, for the benefit of the troops, or should revert—that is the end of the argument...
Mr Archibald Williamson: Is the right hon. Gentleman aware that the action of the Government in for long postponing consideration of this question and at length appointing a Royal Commission and then acting contrary to its recommendations has undermined confidence in the sincerity of the Government and given grave offence in Canada?
Mr Archibald Williamson: 44. asked the Chancellor of the Exchequer whether a fellow of the Corporation of Accountants is eligible for appointment as a public auditor, under the Friendly Societies Acts, in Scotland?
Mr Archibald Williamson: Will my hon. Friend say why the members of this corporation are not eligible?
Mr Archibald Williamson: If the qualification be a good one, would it not be wise to open the door to them?
Mr Archibald Williamson: I should like to say a few words on the subject which is before the House, as one who was for some time associated with the Secretary of State for War at the War Office, and who is also able, perhaps, to take the view of the outside civilian as to the position in which we find our selves financially, and the effect that it has upon Army matters. I congratulate the right hon. Gentleman on...
Mr Archibald Williamson: The Chancellor of the Exchequer has made a very able speech, as one naturally expected him to do, but he has put forward what I would describe as a very doubtful case. His argument seems to be that the Government were adopting a benevolent attitude towards the taxpayer and removing all doubts from his mind, and that the object was to prevent the litigation with which the country was...
Mr Archibald Williamson: The facts are pretty well in the possession of the Committee. The Mover of the Amendment placed the case before the House with great ability and clearness. The facts of the case are that the Government made a mistake: It allowed a Bill to go through and to become an Act which did not carry out its intentions, and the Government now comes to the House and says, "We wish you to help us to...
Mr Archibald Williamson: If the Chancellor of the Exchequer wishes to have it upon the merits and not upon the facts, let us try to look at it from that point of view. He tells us the only proper and reasonable way to tax the people is upon a three-year average, even though in the fourth year they have no money to pay with. Yet the Government, only a few months or weeks ago, introduced a Bill to allow the taxpayer to...
Mr Archibald Williamson: I am quite aware of that. I was only endeavouring to illustrate the difference between the attitude of the Chancellor when the question arose to-night and the attitude of the Government when they introduced the Bill. However, if it is offensive to the Chancellor, I will not pursue it further. Really, this matter is more or less sub judice. It is very unfortunate that the Government should ask...
Mr Archibald Williamson: I beg to second the Motion. It has been said that this Bill comes before the House as an agreed Measure, but on that there is a very direct conflict of opinion. I understand that the proposal of the promoters of the Bill was that compensation water should be sent down the Spey to the extent of 25,000,000 gallons per day, coupled with the condition that, upon 12 days in the year, there should...
Mr Archibald Williamson: The decision had been given by the Committee on a previous day and the council were entitled to go back.
Mr Archibald Williamson: Perhaps the hon. Gentleman will tell us what they are.
Mr Archibald Williamson: You are making an insinuation against the county council.
Mr Archibald Williamson: I really must ask whether the right hon. Gentleman has a right to make insinuations against the County Council of Moray without explaining what he has in his mind.
Mr Archibald Williamson: I think the hon. Gentleman must have before him a previous print of this new Clause. The last print contains the words in so far as they relate to the River Spey and all streams and tributaries flowing into the same.
Mr Archibald Williamson: The lowest summer flow is 25,000,000 gallons altogether.