§ CAPTAIN SELWYN (Cambridge, Wisbeach)
asked Mr. Chancellor of the Exchequer, Whether husbands and wives derive any benefit, except in the matter of Legacy Duty, to compensate them for being treated, notwithstanding the Married Women's Property Act, for Income Tax purposes, as one person?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)
Yes; they would have a parallel advantage in the case of Succession Duty, as in the case of Legacy Duty. I must protest against the inference of husband and wife being treated as one person as regards taxing purposes. I cannot see, because in a particular household there may be two purses instead of one, that the household should be held less liable for taxation than any other household.