1924-08-16 — Page 2

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DAILY PRESS, SATURDAY, AUGUST 16TH, 1924

THE INCOME TAX C. E. WARREN & CO., LTD.

INTERESTING DISCUSSIONS ON

THE FINANCE BILLA

When the Finance Bill was under dis cussion in Committee of the House of

SANITARY ENGINEERS, MONUMENTALISTS, Ero.

Cominond last month there were several OFFICES )31D, WYNDHAM STREET, interesting little discussions on the in- eidence of the income-tax., We make the following excerpts from the reports of TIL No. 269. the proceedings 2-

WAR WIDOWS AND INCOME-TAX.

Viscount EDNAM (U., Hornsøy) moved a new clause, exempting from income-tax pensions granted to widows whose hus bands lost their lives as the result of naval, military, or Air Force service. The clause, he said, was moved last year

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Mr. SNOWDEN said the amendment was one that appealed to the sympatities of hou, members, but they must consider it on its merits. Chancellor Lewe once sid that the business of a Chancellor w distribute misery, and he succeeded in distributing misery evenly. It appeared. to be the idea of some hon. members that it was the duty of a Chancellor to dis

This tribute compassion and sympathy. question was considered in 1913 when sympathy was at any rate more val than argut, and the House of Cou? wons then decided that the exemption granted to wound pensions should not be extended to widors pensions Whatever might be the merits of the amendments, he could not afford to pake"the conces sion, If it were granted, they would have to consider a great many other de mands, which would make considerable infoads into the income-tax. and they wouki gradually whittle away the income- tnx altogether. (Hear, hear) He would, remind her members who applauded) that he had already reduced taxation by £40,000,000. If he were in offer for twenty years taxation would be entirely Abolished. (Laughter).

Sir J. PENNEFATHER (U., Kirkdal») pró- tested against hon. members coming down to the House aden with books to prove how particular members voted last your. That was Conservation of the worst kind. (Hear, hent)

The unendment was negatived by 21 votes to 128.

MARRIED COUPLES ASSESSMENT. Lint Colonel LAMBERT Wagh (17. Kingston-upon-ituti, N.W.) moved the following clause: either a husband er a wife who are living together claims to be separately assessed for puposes of income-tax, neither, of them shall be hable, to pay a larger sum in respect of incometax than they would be liable to The pay it they were each unmarried." hon. member said he sought to remedy an extraordinary inequality in regard to the assessment of married peoples incomes. 4. present a man might live with whom he pleased, other than his wife, and their incomes were assessed separately, even if The lived with another man's wife. Let him, however, commit the mistake of marrying a woman asid from 'that no meat their incomes were taxed as

An HoN. MEMBER: Serve him right. (Laughter.)

The amendment was negatived without a division.

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The natural man loves to believe that Limit Kolonel WARD, continuing, said the great, wise, and eminent leave their the maximum advantage that any couple blind spots. It is consoling to those who could obtain from the passing of this are no scholars to be assured," (as they cinase was £36 a year, and he did not always have been and always will he) believe it would cost more than £100,000. that the professor, who produces a stan Mr. W. GRAHAM, in resisting the amend.dard edition of a classic had all the hard ment, said the Royal Commission in 1919] work done for him by his pupils We, unanimously came to the conclusion that whose winds broke down upon the mathe no case had been established for the pro-matical road. somewhere about the, bing-| posal. Assuring that it were adopted mial theorem, draw comfort from the and the marriage" allowance was done belief that Senior Wranglers never can away with, the effect would probably be do simple alition. The human memory to impose more taxation on the very treasures all the stories about Dean Stan- people whom it was sought to benefit. ley going into the pulpit with his gloves When they got down to facts, there was apon his head, Macaulay unable to snave himself without inflicting a great gash no real hardship.

on each cheek," Foreign Secretaries who know no language but their own, Prime Ministers, who have no geography," Chan- AGENT AND PRINCIPM

cellors of the Exchequer who want to Bir L. WORTHINGTON-EVANS (C., know what is the meaning of those con- Colchester) submitted a new clause to founded dots "decimal points." In fine, to chuckle over the weaknesses of the exempt an agunt, from being taxed on profts made by his principal resident great is one of the most popular of human abroad. The amenduent" was so worded amusements. It has seldom hat richer He material than in the tale of Professor as to exclude the sham agent. thought the Treasury were going too far, Einstein which is reported froin Berlin. and were adopting an attitude which be The sage was travelling upon a tram-car, difference regarded as very dangerous. If this and the bonductor and he had course were persisted in, it was quite of opinion about the change. Sinaller possible that this country would he con-men would have taken meekly what the siderable business which was extremely conductor vouchsafed, for the conductors of Berlin are endowed with the manners valuable to the City of London.

Mr. GREENFELL (U, City of Lundor), of that brusque city is concentrated form said that during and after the war our But the high priest of the mystery of rela competitors in America, thinking they tivity fears no mortal foe. He said the saw the way to pick up our business, conductor was a ha'penny out, and still, went into the various trades in which according to the latest advices, he lives we had been pre-ninent, but he did not The conductor, indeed, sees to have think they could congratulate themselves pursued the controversy in a style which on the Buzatial result. We had emerged we do not recognise as that of the banks from the war. crippled in many ways, of the Spree, a style measured, urbane, but still with our great agency business and lethal. He demonstrated that the in London, contributing largely to the ha'penny was justly and lawfully his Then he delivered a coup de grires "1 Although our shipping, was suffering we were losing less on it than see you are weak at aritlusctic" That other people, and in insurance we were repartee will be read with joy in a million undoubtedly prime. Compared with homes at whose doors, the principal of 1914 we had to pay not only for our in-relativity beats in vain. Not in this world shall the plain man know what Pro- ports, hut, in addition, £40,000,000 on the America debt. We had largely sold fessor Einstein has discovered, or what our foreign investments, and we were difference his discovery makes to the for- left to-day to pay our foreign debt out tunes of the human race but it affords of goods and services. It was all, the him, the most exquisite gratification to more important that these agencies know that the philosopher is shaky about "How very weak the should be kept on, and the confidence of his petty cash.

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merchants abroad remain unimpaired. very wise, how very small the very rent If the foreigner were asked to pay com.are."-Daily Telegraph. mission on top of income-tax he would refuse to pay, and would eventually switch off his business to other countries depart from what had hitherto been the That would entail a very serious

loss to

income-tax practice, and not expose that' the trade of this country.

bond-fide agent to a liability to the tax Mr. SAMUEL (U., Putney) warned the for which the principal would have been Chancellor that it was just as easy for a responsible. On the face of it that ap manufacturer abroad to send a traveller peared to be a fair proposition until one here to take orders and deliver them examined certain facts which threw an direct without the employment of any entirely new light on the subject. If the agency at all.

suggested clanse were carried it would Mr. W. GRATAM mid that in effect the be entirely nugatory as far as the non- proposal was that where there was a band resident trader was concerned. file agent arting in this country for some non-resident principal they should (Continued at fool of next cḍemn.)

The closure was agreed to, and on a division the clause was defeated by 250.

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