§ Mr. Humerose to call the attention of the House to a branch of the revenue which, though small in amount, was the source of great trouble and vexation to the persons on whom it was levied. He alluded to the legacy-duty on sums which did not exceed 100l. He was satisfied that the whole system of the legacy duties ought to be re-examined, and undergo a complete revision. At all events, an alteration ought to be made with respect to that portion of the duties which affected individuals possessing but little property. It appeared, from a return which had been laid on the table of the House a few days ago, that the duties on probates, administrations, and inventories in England and Scotland amounted to 1,800,000l. and that the portion arising from the duties on sums under 100l. was by no means great, compared with the vexation and trouble they occasioned to 47 the class of persons on whom it was levied; In one instance, the expense of obtaining probate on a property of 106l. amounted to 14l. being more than 14l. per cent.; in another case, the bill of charge for obtaining probate on a sum of 55l. amounted to 4l. 14s. 6d. He felt satisfied, from the disposition which the chancellor of the Exchequer had shewn to extend relief to those classes which suffered most from taxation, that he would be disposed to remit, at least this part of the legacy duties, when he came to investigate the subject. He begged to suggest to the chancellor of the Exchequer, a mode of giving this relief to the public without affecting the amount of revenue. He would be enabled to do this by discontinuing the system of allowing the enormous discount of 30s. per cent to proctors. In one case, a discount of between 40 and 50l. was allowed on a single bill: the proctor having no other trouble than that of sending to the Stamp-office. In another case the discount amounted to 90l. He recommended the chancellor of the Exchequer to establish an office in Doctors' Commons, from which, at an expense of 400l. or 500l. a year, all the stamps required for this department might be issued. If the public suffered great inconvenience in this country, from the legacy duties on sums under 100l., the inconvenience derived from this source was even still greater in Scotland. He had a letter from a magistrate in Scotland, in which it was stated, that so strict were the officers in requiring an exact account of the goods left by the deceased that they would insist on a man's old nightcap and. slippers being included in the inventory of the goods which he left for his widow and children. Whilst he was upon this subject, he could not help calling the right hon. gentleman's attention to a hardship which he thought ought to be remedied as speedily as possible. If a man died, leaving property to the amount of 1,000l. and debts to the amount of 950l., his executors were obliged to pay the stamp duty, not upon the 50l., of which he was really possessed, but upon the 1,000l., which was in his custody at the time of his decease. It was true that, under such circumstances, this duty was afterwards returned, if application were made for it to the proper quarter; but he understood that the application was seldom made, in consequence of the trouble with which it was attended. After some further remarks on the grievances to which 48 the poorer classes were subjected by the enaction of legacy, duties, the hon. member concluded by moving for a return "of the total amount of revenue received in the united Kingdom for stamp duties on legacies, probates, administrations, and testamentary inventories, for sums not exceeding 100l., in the year ending the 5th of January 1824; distinguishing the amount in England, Scotland, and Ireland."
The Chancellor of the Exchequersaid, he had no objection to the motion. As to the other points to which the hon. member had alluded, he did not know that he could give him any answer, that the hon. gentleman would consider satisfactory. He had lately looked with some attention at the subject of stamps, and particularly at that part of it which involved the legacy duties. He had not, however, been yet able to satisfy himself, as to what he could and ought to do by way of relief. He admitted that the matters to which the hon. member had alluded deserved his most serious attention; but in saying so he begged not to be understood as holding out any expectations either one way or the other. After the statement which he had recently made to the House respecting the finances of the country, it could not be expected that he would willingly consent to any material diminution of the revenue; at the same time, it was no less his wish than his duty to give the community every relief in his power upon those minor matters which, without diminishing the revenue, were likely to render the raising of it less severely felt by the public.
Lord Binningsaid, there was one point connected with this subject to which the hon. member for Aberdeen had not adverted. He alluded to the tax on legacies left for charitable purposes. He thought this part of the subject deserved the attention of the chancellor of the Exchequer.
§ Mr. Lockhartsuggested, that considerable cxpence and inconvenience, to which legatees residing in the country were exposed, might be removed, if the arch-bishop of Canterbury were to appoint standing commissioners in the several counties.
§ Mr. Humesaid, it was his intention to move for a copy of the expenses attendant upon those proceedings.
§ The motion was then agreed to.