The Chancellor of the Exchequer
said, that when the subject of the charges on the pension of the Duke of Marlborough was brought under the notice of the House by the hon. Member for Oxfordshire (Mr. Vernon Harcourt), with the view of relieving it from the five shillings in the pound land-tax duty, it was determined that the matter should be referred to a committee to inquire into the subject. The committee reported on the facts, and the result was, that although the pension was chargeable with the land-tax duty, yet that there could be no doubt that the duty of one shilling and sixpence in the pound on it was inconsistent with the Parliamentary grant. He should have been disposed to propose the remission of both these duties, if he was as well satisfied that the land-tax was improperly charged as he was on the other charge. He concluded with moving for leave to bring in a bill to exempt the Parliamentary grant to the heirs of John Duke of Marlborough from the payment of the duty of one shilling and sixpence in the pound.
such a measure should have been brought forward at the early part of the Session, when they had time to examine into the subject, but he protested against its being introduced at almost the close of the Session, when but few Members were in attendance, and when there was no time for deliberation. He should therefore oppose the motion.
Mr. F. Baring
said, that he had opposed the proposition of the hon. Member for Oxfordshire for the remission of the land-tax of five shillings in the pound, chargeable on this pension, but this was very different from exempting it from the additional payment of one shilling and sixpence in the pound. The committee had recommended the latter, and he saw no reason for postponing the bill.
§ Motion postponed.