3 MARCH 1933, Page 3

The debate on Mr. Boulton's motion deploring the present excessive

taxation gave remarkable proof of the profound disappointment caused by the totals of the Civil Estimates for 1933-34. Mr. Boulton's theme was " if you can't spend less yourselves, you must give the tax-payers more chance to pay their taxes." There is a growing feeling among members that a Budget balanced this year at the cost of taxation ruinous to trade and industry means only unbalanced Budgets in the future. The debate pulled Mr. Baldwin out of his shell, from which he emerges much too rarely, and he made a much better impression than Mr. Chamberlain, whose reputation has declined in startling fashion "during this Parliament owing to his apparent inability to gauge the temper of

the House.