§ MR. GIBSONasked the Financial Secretary to the Treasury, Whether the Commissioners of Inland Revenue claim the ordinary ad valorem lease duty on agreements, under the Irish Land Act, made out of Court between landlords and tenants, and known as originating notice "No. 33;" whether such claim has been disapproved of by the Land Commission; and, whether this penalizing of voluntary agreements, made between landlords and tenants under the Irish Land Act, has been sanctioned by the Treasury?
§ LORD FREDERICK CAVENDISHSir, the Board of Inland Revenue did not raise this question of their own motion; but it is one upon which depends the legal validity of the agreements, which are not binding unless properly stamped. I understand that the point was, in fact, raised by the Land Commission. A case has been submitted to the Irish Law Officers, and an early opinion is expected. It is not a matter in which the Treasury has any discretion; but it must be decided according to the interpretation put upon the Stamp Acts.