§ MR. DODDSsaid, that the right hon. Gentleman had deprecated a discussion of the proposed rates until they were fully before the House. He must confess that he was very glad that the right hon. Gentleman had done something to remedy the anomalies that at present existed; but he regretted very much that he had not gone a step further. It seemed to him that the steps that the right hon. Gentleman had referred to occurred just as much in his scheme as under the existing system. With regard to large estates, it would happen, in many cases, that very large sums would have to be paid for duty. He thought it would be much better if the right hon. Gentleman had adopted a uniform percentage scale, instead of the rates which he had mentioned. He was glad to find that the absurd distinction between testate and intestate estates, and between probate duty and succession duty, had been swept away. But those were very 532 small points in comparison with this very large subject; and he was afraid that, notwithstanding the provisions which it was proposed to introduce allowing payment of duty at once in certain cases, there would still remain a great deal to be done. He could not help thinking that the principle he advocated last year—namely, that there should be one duty both for probate and administration and for legacy duty, was the better plan; and he was sure that, until that was done, this question could never be considered satisfactorily settled. Still, however, he must express his thanks to the right hon. Gentleman for having done something in respect of this much-needed reform. When the House saw the scheme it would be better able to judge of the proposals, and whether much more remained to be done. He trusted that the right hon. Gentleman would see his way to make some further alterations. The proposals now before the Committee were a great step in advance upon the present system, and, he hoped, would lead the way to a thorough reform in this class of duty.
§ THE CHANCELLOR OF THE EXCHEQUERsaid, that he was unwilling to enter into a discussion of the subject that evening; but he might inform the hon. Gentleman that it had been found impossible to make a charge of uniform percentage upon all estates. The hon. Gentleman would find, from Papers presented to the House, that under the new rates the jumps to which he had alluded had been very much reduced. There was one point which he wished to mention, and that was that the financial effect of his proposals would be to make a considerable addition to the Revenue, perhaps to the extent of some £600,000 or £700,000. It was true that the rates were lower upon small properties; but they were raised upon properties of greater value.
§
(1.)Resolved, That, towards raising the Supply granted to Her Majesty, in lieu of the Stamp Duties now payable upon Probates of Wills and Letters of Administration in England and Ireland, and upon Inventories to be exhibited and recorded in any Commissary Court in Scotland, there shall be charged and paid the following Duties (that is to say):—
Where the Estate and Effects for or in respect of which a Probate or Letters of Administration shall be granted, or whereof an Inventory shall be exhibited and recorded, exclusive of what the deceased shall have been possessed of or entitled to as a
533
trustee for any other person, and not beneficially, shall be
| Above the value of £100 and under Of the value of | £200 | Duty.£2 |
| 200 and under | 300 | 4 |
| 300 and under | 400 | 6 |
| 400 and under | 500 | 9 |
| 500 and under | 600 | 13 |
| 600 and under | 800 | 17 |
| 800 and under | 1,000 | 22 |
| 1,000 and under | 1,500 | 31 |
| 1,500 and under | 2,000 | 44 |
| 2,000 and under | 3,000 | 62 |
| 3,000 and under | 4,000 | 88 |
| 4,000 and under | 5,000 | 113 |
| 5,000 and under | 6,000 | 140 |
| 6,000 and under | 7,000 | 165 |
| 7,000 and under | 8,000 | 190 |
| 8,000 and under | 9,000 | 215 |
| 9,000 and under | 10,000 | 240 |
| 10,000 and under | 12,000 | 275 |
| 12,000 and under | 14,000 | 325 |
| 14,000 and under | 16,000 | 375 |
| 16,000 and under | 18,000 | 425 |
| 18,000 and under | 20,000 | 475 |
| 20,000 and under | 25,000 | 565 |
| 25,000 and under | 30,000 | 690 |
| 30,000 and under | 35,000 | 815 |
| 35,000 and under | 40,000 | 940 |
| 40,000 and under | 45,000 | 1,065 |
| 45,000 and under | 50,000 | 1,190 |
| 50,000 and under | 60,000 | 1,375 |
| 60,000 and under | 70,000 | 1,625 |
| 70.000 and under | 80,000 | 1,875 |
| 80,000 and under | 90,000 | 2,125 |
| 90,000 and under | 100,000 | 2,375 |
| 100,000 and under | 120,000 | 2,750 |
| 120,000 and under | 140,000 | 3,250 |
| 140,000 and under | 160,000 | 3,750 |
| 160,000 and under | 180,000 | 4,250 |
| 180,000 and under | 200,000 | 4,750 |
| 200,000 and under | 250,000 | 5,625 |
| 250,000 and under | 300,000 | 6,875 |
| 300,000 and under | 350,000 | 8,125 |
| 350,000 and under | 400,000 | 9,375 |
| 400,000 and under | 500,000 | 11,250 |
| 500,000 and upwards; then, in addition to the said Duty of £11,250, for every full sum of £100,000 in excess of £500,000, and also for any fractional part of £100,000 so in excess. | 2,500 |
§ For Amendment of Law.
§ (2.) Resolved,That it is expedient to amend the Laws relating to the Stamp Duties on Probates of Wills, Letters of Administration, and Inventories, and the Laws relating to the Duties on Legacies and Successions.
§ Resolutions to be reported upon Monday next.