§ MR. O'CLERYasked Mr. Attorney General, Whether the Commissioners of Inland Revenue are not bound, by Act of Parliament (36 Geo. 3, c. 52, s. 4), to appoint persons in the several counties, shires, stewartries, ridings, and divisions in Great Britain, to collect and receive Legacy Duties as occasion may require; and, whether the recent abolition of these officers by the Commissioners without the consent of Parliament previously obtained is legal?
§ THE ATTORNEY GENERAL (Sir JOHN HOLKER)The provision of the Act of Parliament referred to in the Question is in force, and the Commissioners of Inland Revenue are bound by it to appoint as stated. As a matter of fact, the officers called Collectors of Inland Revenue are, by virtue of their instruments of appointment, which are under the seals of three Commissioners of Inland Revenue, collectors of stamp duties, and they receive legacy and succession duties at their respective offices.