7 JULY 1928, Page 7

Mr. Churchill was evidently startled on Tuesday by the resentment

showed by many Unionist Members in the House of Commons at his Surtax proposals. When he promised simplification of the Income Tax and Supertax, nobody dreamed that he meant—in making Supertax (under its new name of Surtax) and Income Tax applicable to the same year—to expose an income to both Supertax and Surtax in a single year. The victim will not pay both in the same year, but Mr. Churchill gets millions by a sort of irregular Death Duty. Forty- two Unionists voted against the Government.

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