§ MR. COX (Clare, E.)asked the Financial Secretary to the Treasury, Whether in Ireland receipts for Income Tax and Poor Rates are exempt from Stamp 1225 Duty; whether receipts for county cess, which in a great measure is applied to defraying the expenses of various charitable institutions and for Crown purposes, is not so exempt; and, if the Government will grant exemption to county cess receipts?
§ THE SECRETARY (Mr. JACKSON) (Leeds, N.)Receipts for Income Tax and Poor Rates are exempt from Stamp Duty in Ireland. Duty is payable, however, upon receipts for county cess in Ireland, as upon receipts for poor rates and county rates in England; and it is not considered advisable to vary the practice in Ireland.