30 APRIL 1932, Page 8

The debate on the revival of the tea duty produced

a find in Sir Walter Smiles, who knows all about tea- growing in Assam and much about tea distribution. He gave the technical answer to Opposition attacks. upon the preferential clement in the duty. But there. is a general answer to complaints about this and all other taxes, which Major Elliot properly insisted upon. The hard fact is that the Budget must be balanced, and no one has yet suggested a better alternative way of raising revenue. That must make the Government very stiff during future debates, and it is improbable that the agitation for a lowering. of the beer drity=forinidable though it is—will be successful.

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