On Monday the House returned to the Finance Bill under
the shadow of the guillotine. The petrol duty was passed and discussion was begun upon the Income Tax clauses. There could be no reality in the debate. The guillotine fell for the last time that evening just as dis- cussion was beginning upon the important clause that makes us liable to pay three-quarters of our Income Tax on January 1st. Naturally the Government, felt fortunate in avoiding debate on that contentious business, but to dig- nify this as "legislation by Parliament " is absurd. Earlier the sinister matter of the law suit of Mr. F. H. Hamilton was brought up. Readers of The Times will remember his own statement of his case. In an Income Tax suit he was about to appeal to the House of Lords against a decision given below. The Treasury evidently feared that they might lose the case on the appeal and inserted in the Finance Bill a retrospective clause to cover it in their favour, thus forestalling appeal. This is an evil practice.
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