Discussion of the Finance Bill was resumed in Committee at
Clause X. on Monday, and carried on continuously for fifteen hours in a debate which revealed the kaleidoscopic nature of the Government policy. On Tuesday the debate was on the question that Clause X., which imposes a half- penny duty on undeveloped land, should stand part of the Bill. Mr. Balfour, who summed up for the Opposition in a vigorous speech, expressed his profound distrust of legislation intended to force men to sell what belonged to them for less than they could obtain if they were treated like ordinary citizens. He demurred to Sir W. Robson's contention that the tax would interfere with no trade—instancing that of market gardening—and taunted the Government with making concessions to people with votes. As for the financial necessity argument, the yield of the tax this year was so contemptibly small as to prove that it was not a tax for getting money, but for getting votes.