Results 1–20 of 242 for speaker:Mr Samuel Roberts

Orders of the Day — Finance Bill.: New Clause — (Repayment of estate duty on property included in a clearance area.) (11 Jun 1934)

Mr Samuel Roberts: The hon. Member for South-West Bethnal Green (Sir P. Harris) has an inaccurate idea of the valuation for Death Duty. Land is not valued for Death Duty on what the owner has made out of it in the past, the basis of the valuation is what the land would fetch in the open market, and as slum property is fetching very small sums in the open market now because of the knowledge of these various...

Orders of the Day — Finance Bill.: New Clause — (Amendment as, to stamp duty on loan capital.) (11 Jun 1934)

Mr Samuel Roberts: I beg to move, "That the Clause be read a Second time." It is a growing practice among groups of companies for one member of the group to lend money to other members without security and repayable on demand. The money is thus moved about from company to company where it may be used more profitably. It therefore appears to be desirable that anything which, by reason of its doubtful...

Orders of the Day — Finance Bill.: New Clause — (Amendment as, to stamp duty on loan capital.) (11 Jun 1934)

Mr Samuel Roberts: I thank the right hon. Gentleman.

Orders of the Day — Finance Bill.: Clause 17. — (Income Tax for 1934–35.) (5 Jun 1934)

Mr Samuel Roberts: In spite of what hon. Members opposite say, it is an undoubted fact that those engaged in industry look upon the reduction of the standard rate as the only method of reduction of Income Tax which is of definite benefit to the industry. It is because it is a gesture and also a definite relief from taxation on the money that is put to reserves. That alone is a definite relief to industry. Hon....

Orders of the Day — Finance Bill.: Clause 17. — (Income Tax for 1934–35.) (5 Jun 1934)

Mr Samuel Roberts: The hon. Member has missed the point I was trying to make, which was that a restoration of prosperity in industry would lead to a removal of the cuts made in the salaries of black-coated workers. With industry more prosperous through the general reduction of taxation, it could afford to remove those cuts, and, therefore, indirectly, the black-coated workers would receive benefits in the way...

Orders of the Day — British Hydrocarbon Oils Production Bill.: Clause 2. — (Information, to be furnished to the Board of Trade.) (7 Mar 1934)

Mr Samuel Roberts: I should not have intervened in this Debate if it had not been for the very theoretical speeches delivered by the hon. Member for Central Southwark (Mr. Horobin) and the hon. Member who has just sat down. I should just like, in a very few minutes, to try to put a small amount of fact up against that theory. Several years ago I had the opportunity of seeing this Bergius process of...

Orders of the Day — Finance Bill: New Clause. — (Charge of tax on mutual profits and repeal of 8 and 9 Geo. V., c. 40. S 39 (4).) (31 May 1933)

Mr Samuel Roberts: Would this remission be available to a landowner who employed carpenters and repairers on his property, in the case of a subscription by him to the local hospital?

Orders of the Day — Ways and Means.: Reduction of Customs Duties on Certain Musical Instruments, Clocks, etc. (4 May 1933)

Mr Samuel Roberts: I will not join the last speaker in depreciating the value of this agreement to the coal trade. I prefer to take the figures of the Minister of Mines and the President of the Board of Trade, and to agree, so far as the coal trade is concerned, that in the difficult circumstances of the times this agreement will be a definite benefit to that trade. If it were not a definite benefit to the...

Orders of the Day — Rent and Mortgage Interest Restrictions (Amendment) Bill.: New Clause. — (Modification of permitted increases in rent.) (11 Apr 1933)

Mr Samuel Roberts: I had not intended to speak on this Clause, but I feel bound, as a colleague of the hon. Member who preceded the last speaker (Mr. G. Braithwaite) to differ very respectfully from his attitude on this subject. I do not want to get into an argument with him, but I want to make it clear that he is speaking for himself alone and that that attitude is not one which I could follow. There is one...

Orders of the Day — Rent and Mortgage Interest Restrictions (Amendment) Bill.: New Clause. — (Modification of permitted increases in rent.) (11 Apr 1933)

Mr Samuel Roberts: I thought it was quite unnecessary prejudice. Another thing which hon. Members forget is that the owners of property are practically the only people who have been restricted all this long time. When the cost of living was 200 per cent. up and wages were over 100 per cent. above pre-War, the property owner was kept down to 40 per cent., and he did not share in the boom. All this time he has...

Orders of the Day — Rent and Mortgage Interest Restrictions (Amendment) Bill.: New Clause — (Amendment as to rates compounding allowance.) (11 Apr 1933)

Mr Samuel Roberts: I beg to move, "That the Clause be read a Second time." I apologise to the Committee for moving a manuscript Amendment at this time, but the new Clause can be found in the shape of an Amendment, to Clause 10, in page 10, line 43, standing on the Order Paper in the name of the hon. and learned Member for East Grinstead (Sir H. Cautley). This new Clause is put down for the purpose of dealing...

Orders of the Day — VISITING FORCES (BRITISH COMMONWEALTH) BILL [Lords.]: Benefices (Purchase of Rights of Patronage) Measure, 1933. (7 Mar 1933)

Mr Samuel Roberts: I want to emphasise the point that was made by the learned Attorney-General, that at any rate since 1930, this Bill has been entirely unnecessary. The rights of parishioners are already as great as they can expect under this Bill. They are notified of the vacancies, and within a few days they can pass a resolution saying the kind of man that they want. The patron is bound, within a certain...

Excessive Taxation. (1 Mar 1933)

Mr Samuel Roberts: I wish first of all heartily to congratulate my colleague in the representation of Sheffield on his good fortune in selecting this subject, and on making a speech of such a calibre as to interest the House and the country—a speech that will be of particular interest to his constituents in Sheffield when they have an opportunity of reading it to-morrow. The subject of the Motion is one which...

Excessive Taxation. (1 Mar 1933)

Mr Samuel Roberts: The Inland Revenue authorities allow a certain amount for depreciation. They do not allow for any depreciation in value on buildings and nothing for extension, nothing for development and nothing for improvement. It is very difficult to get what is called obsolescence allowance.

Excessive Taxation. (1 Mar 1933)

Mr Samuel Roberts: It is very difficult indeed to get any adequate allowance under that head. But hon. Members opposite appear to be trying—though I do not say that they are doing it wilfully —to divert me from pursuing a rather complicated argument and I must try to get back to that argument. As I was saying, when profits are lean and when the question arises as between reserves and dividends, the natural...

Orders of the Day — Coal Mines Bill. (1 Jun 1932)

Mr Samuel Roberts: I rise to oppose the Amendment. I am sorry to find myself in disagreement with hon. Members from the North-East coast, but the interests of the exporting districts are much allied to the interests of districts which supply the home market. When exporting districts are doing badly we know it, because they invade the inland markets. We suffer when they suffer. I had an opportunity of watching...

Orders of the Day — Coal Mines Bill. (1 Jun 1932)

Mr Samuel Roberts: My answer to that is that the uncertainty as to whether Part I is to be continued has prevented other owners taking the matter seriously in hand, because they did not know what was going to happen. A great many people were willing to imagine that it would go at the end of the year when they saw the change of Government, and no serious effort has yet been made to deal with it. When I have...

Orders of the Day — Coal Mines Bill. (1 Jun 1932)

Mr Samuel Roberts: May I say that I can by no means be described as a convert to orderly marketing in the coal trade? I made several speeches in the last Parliament upon it, and I supported the Labour Government in their Bill.

Orders of the Day — Ways and Means. (27 Apr 1932)

Mr Samuel Roberts: I wish to ask the Financial Secretary one question in two parts. When a firm pays a pension to an employé will that firm be able to deduct the pension from its taxable income for Income Tax purposes? When an individual pays a pension will that individual be able to deduct the Income Tax from the pension so that the pensioner can obtain a repayment of the deducted tax from the Inland Revenue?


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