MR. LOCKE KINGasked the Chancellor of the Exchequer, Whether it is the intention of the Government to introduce any measure whereby the claims of the Crown, especially in matters of Legacy and Succession Duty, would be limited to some fixed period, in like manner as simple contract debts are now limited with respect to private individuals?
§ THE CHANCELLOR OF THE EXCHEQUERIf the Question of my hon. Friend refers to the introduction of any legislative measure for limiting the rights of the Crown, my answer to him would be that I look upon it as a matter of law—of constitutional law—rather than a measure of finance, and it would have to be considered in that point of view. But my hon. Friend's Question, as I understand it, refers rather to the office regulations under which the important Department of the Legacy Duties is conducted; and with regard to that subject, my answer to him is that, not exclusively as regards the points raised in the Question, but as regards the general procedure of that Department, in November last the Treasury addressed to the Board of Inland Revenue an instruction directing them to institute a review of the existing system, with the view of ascertaining whether any improvements could be introduced into it, with a due regard to the interests of the revenue, and the satisfactory and expeditious transaction of business. I need not say that my hon. Friend, who is so well aware of the difficult and intricate nature of that Department, 135 will not feel any surprise when I tell him that I have not yet received any Report from the Department upon the subject. It is a matter which will require, and which will receive, very mature consideration, and I feel satisfied that those concerned in it will address themselves to the inquiry in a spirit which will conduce to a result we all desire.