I move:
(1) That Section 8 of the Finance Act, 1929 (No. 32 of 1929), and Part I of the First Schedule to that Act shall be construed and have effect as if at the passing of that Act the rules of No. III of Schedule A of the Income Tax Act, 1918, applied to quarries or pits of sand, gravel, or clay, and consequently the lands, tenements, hereditaments or heritages mentioned in the first column of the said Part I of the said Schedule shall be deemed to include such quarries or pits as aforesaid and income tax in respect thereof shall be chargeable accordingly.
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This is a Resolution to make the profits derived from the working of quarries or pits of sand, gravel, or clay liable to income tax for 1935-36 and future years, in the same way as the profits from quarries of stone, slate, etc., are liable at present.