22 MAY 1936, Page 2

The Budget Tribunal The tribunal presided over by Mr. Justice

Porter has finished the major part of its task. The hearing has occu- pied eight days and it may be a week before the findings are published. On their probable nature it would be manifestly improper to say a word, but it is the reverse of improper to express admiration for the way in which the enquiry has been conducted. The chairman has combined unfailing firmness with unfailing courtesy and Mr. Gavin Simonds and Mr. Roland Oliver never put a question that was not pertinent and necessary. The Attorney-General, with the active co-operation of the chairman and committee of Lloyd's, has secured the presence of every witness who could be supposed capable of throwing light on the question at issue,. which, it is well to remember, is not the indictment of individual, but the examination of various allegations, and if possible the establishment of certain facts. In only one respect could the procedure have been improved on. The principal witnesses were represented by counsel, but there was no one to cross-examine them except the Court itself, for the Attorney-General confined himself to the presenta- tion of information. In such circumstances there is a danger that the Court may seem to be assuming the functions, or at any rate the attitude, of the prosecution, and it is the highest testimony to the members of this tribunal that even in such circumstances their scrupulous impartiality remained beyond criticism to the end.

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