On Monday there was an instructive debate on the post-
poned Clause XXV., which exempts from the new Land-taxes land held for public or charitable purposes. Sir P. Magnus, who moved an amendment exempting Universities, secondaty schools, and institutions for promoting literature and art, pointed out that under the clause relief was only to be given in respect of land actually occupied and used for public purposes, and that, though Increment-duty was not to be collected periodically, it might be collected when sales took place. Sir William Anson contended that it would be a very serious thing to reduce the income of the Universities,—his own College stood to lose 21,000 a year. Mr. Lloyd George emphasised the concessions already made, and condemned the claim advanced in the amendment as the old feudal claim. If it were granted, the Ecclesiastical Commissioners and the great religious corporations could not be denied a similar boon, and his Land-taxes would be whittled away. Mr. Balfour, in a powerful speech, contrasted the Chancellor's attitude towards the educational bodies with that adopted towards municipal property and land reserved for games. The truth is that the Government are afraid of the football clubs, and not of the Universities and schools. Therefore they tax the one and exempt the other.
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