Mr. Gibson Bowles had attacked the Finance Bill on somewhat the same lines in _The Times_; and Mr. Asquith had promised the dissentients that the Commons would not part with the Finance Bill (imposing taxes) until the Revenue Bill (securing the allocation of the proceeds) should have passed the Lords; but the completion of both Bills within the four months' limit laid down by the Provisional Collection of Taxes Act (A.R., 1913, p. 86) was seen to be impracticable. And, when the Finance Bill came before the House on June 22, Mr. Cassel (U., _St. Pancras, W._) asked whether it was in order, inasmuch as it went beyond the money resolution on which it was based, which did not cover either the proposed allocation of grants in relief of rates to local authorities or the reduction of the charge on the National Debt; and Sir F. Banbury (U., _City of London_) raised other points, one being that the Bill increased the "transferred sum" under the Home Rule Bill, and was thereby out of order as going beyond its title. The Speaker dismissed this latter point; in regard to the others, matters could be set right by introducing a new resolution in Committee of Ways and Means, citing a precedent of May, 1894; but he deprecated the recent practice of including in the Finance Bill matters not purely financial. In moving the second reading, the President of the Local Government Board said that two principles of the Bill were that new sources of income should be provided for local authorities, and that personalty should contribute to local taxation; but, as a local income tax was, for reasons which he specified, impracticable, the Bill adopted an alternative method. About 38,000,000_l._ annually, or one-third of the total expenditure of local authorities in the United Kingdom, would eventually be provided under the Bill from the Exchequer. Education, public health, poor-law services, and main roads, were of national concern as well as local, and the central authority should see that they were well administered, and that the relief given should be given to the part of the rating which fell on local improvements, not to that on bare land values. The existing system of rating adopted "the methods of the Eastern taxgatherer." The rates would be levied in two parts--on land value, and on building and improvement value, and in the current year the Revenue Bill would provide for the collection of the information necessary to enable the division to take place in 1915. The case of the Liberal dissentients could be met by procedure. An instruction would be moved to divide the Bill into two parts, one containing the provisions relative to the new taxation and the National Debt, the other those relating to the new grants to local authorities. Both Bills and the Revenue Bill would be proceeded with. This would unfortunately mean the abandonment for the current year of the temporary grants on the new basis to local authorities. The