MR. LOCKE KINGsaid, he would beg to ask Mr. Chancellor of the Exchequer, Whether he has directed the Board of 448 Inland Revenue to take the evidence of professional men, and of the public generally, upon any improvements in the present mode of collecting and assessing the Legacy and Succession Duties; also, whether, through the same sources, he has ascertained if any, and what grievances
§ THE CHANCELLOR OF THE EXCHEQUERsaid, in reply, that the Board of Inland Revenue had no authority, nor could he give them any, to apply generally for the evidence of professional men, in regard to collecting and assessing the Legacy and Succession Duties. It would, however, be very agreeable to the Government or the Board to receive the assistance of any professional men who were likely to conduct these inquiries. With respect to the latter part of the Question of the hon. Gentleman he had, no doubt, the means of knowing what were the grievances complained of. The Government and the Board of Inland Revenue were cognizant of the additional charge, for instance, over and above the duties themselves. They were, of course, in contact with a body of professional men, whose duty it was to conduct that part of the business on the part of their clients, and it was probably known to the hon. Gentleman, that considerable discussion took place last autumn in the public journals, which had the effect of drawing general attention to the subject. There was a certain number of particular cases which were brought before him (the Chancellor of the Exchequer) in connection with the correspondence inserted in the public journals, and the communications which he had had with the parties on the subject of their complaints, pretty well opened to the Government the difficulties that occurred in the administration of the Jaw. That correspondence had not all been brought to a conclusion; but, as it was of a public character, there would be no objection, when it was finished, to lay it upon the table. He believed that the result of the inquiry would be to show that the principal part of the difficulty was inherent in the nature of the law and of such taxes. These taxes were more obviously justifiable in principle than, perhaps, any others, but in their administration they were necessarily attended with considerable difficulty. However, he entertained the hope that in revising a complicated system of procedure in an office of that kind, after a long period had elapsed since such a review had taken place, it might be found possible to intro- 449 duce many practical improvements which would afford some satisfaction and relief.