HC Deb 04 August 1859 vol 155 cc991-2

Order for Committee read.

MR. SELWYN moved the following Resolution to enable the Committee to introduce the following clause:—(Probate duty extended to property above the value of one million.) So much of the Act 55 Geo. III., c. 184, and the schedule thereto, as imposes probate and inventory duty where the estate and effects are of the value of £1,000,000 and upwards, shall be repealed; and in lieu thereof, in all cases where the estate and effects for or in respect of which any probate, letters of administration, or confirmation, shall be granted, or expeded, or whereof any inventory shall be exhibited or recorded, shall be of the value of £1,000,000 and upwards, there shall be levied and paid to Her Majesty the following duties:—For every £100,000 of the whole value of such estate, or any fractional part of £100,000, the sum of £1,500 in cases of testacy, and the sum of £2,250 in cases of intestacy. The object of this clause was obvious. It was to prevent estates very dissimilar in value being taxed to the same extent. This was clearly unjust.


said, that there was no objection to the clause on the part of the Government. As a matter of form there must be a Committee of the House upon it to-morrow before it could go into the Bill.


suggested that the probate duties required a general revision.

House in Committee.

House resumed.

Committee report progress.