"SUMPTUARY LAW"

Evening Post, Volume XCVI, Issue 40, 15 August 1918, Page 7

"SUMPTUARY LAW"

TAXATION OF LUXURIES

PROPOSALS OF SELECT COM-

MITTEE.

(Received August 15, 11 sum.)

: LONDON, 14th August. The Select Committee on the taxation of luxuries has issued a report detailing its proposals. The long schedules cover a vast number of commodities, of which many are proposed to be subjected to tax irrespective of value; for example, precious stones and metals, silks, furs, .perfumes, works of art, and things used for sport and amusement. A second schedule covers meals and board and lodging. Dinners costing above ss, breakfasts over 3s, and afternoon tea over Is should be taxed; and the limit at which taxation should begin for board and lodging is set at 17s 6d a day or £5 a week; single bedrooms 45s a week, and double bedrooms 75s a week.

Another list fixes taxes for men's boots costing more than 40s and women's shoes costing over 32s 6d, men's suits over eight guineas, women's costumes over seven guineas, tobacco over Is an ounce, cigars over 9d, horses over £150, and suites of furniture over £50.

'A minority report argues that the revenue-producing effect of the taxes will be defeated if duty is chargeable on the whole amount. It should therefore be charged on the surplus over the exemption limit.

The committee recommends exemptions in favour of articles purchased by museums, libraries, and art galleries, and considers that provision should be made for raising the scheduled prices to meet any rise in prices.