In the Commons on Friday week Clause T.XTV of the
Finance Bill, which imposes Customs and Excise Duties on motor-spirit, and applies to its manufacture or use regulations enforced on the making and selling of saccharin, was very
roughly handled by Sir E. Carson and Mr. Healy on the ground of its complication, irrelevance, and unfairness. Why, Mr. Healy asked, should not a common man be able to understand his tax ?- "Had it been the practice in this country in a taxing statute dealing with new matter so to draw the clause that even an ex-Attorney-General could not underatand it ? The common maker of motor- spirit in every little place, if he was to understand the clause, must understand as well the Finance Act of 1901, the Revenue Act of 1903, the Spirit Act of 1880, and now the Sugar Convention Act." Personally he was in favour of doubling the tax on motor-cars, but he would not put a farthing on motor-spirit. As the term "motor-spirit "meant any inflammable hydrocarbon, the Government had practically taken a whole gamut of possi- bility and taxed it in advance. When the Liberals were in opposition the Tory Party would not dare to do such a thing.
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