§ SIR THOMAS ESMONDE (Dublin Co., S.)asked the Chief Secretary to the Lord Lieutenant of Ireland, When the Government intend submitting proposals dealing with mortgages and charges on Irish landed property to the House; whether they will allow payments made in respect of tithe-rent charges, quit rents, and Crown rents, on Irish estates to be reduced in the same proportion as the rentals of such estates have been reduced; and, whether, when Legacy and Succession Duty has been paid within recent years on landed property in Ireland—the value of which property has since been greatly diminished—they will allow the amount of Duty paid in excess of the value to be returned to those who paid it?
§ THE CHIEF SECRETARY (Sir MICHAEL HICKS-BEACH) (Bristol, W.)My hon. Friend the Secretary to the Treasury has already answered the third paragraph of this Question, to the effect that the law directs that Legacy and 1087 Succession Duty shall be assessed on the value of the property at the time when the event happens which gives rise to a claim for duty. On the first and second paragraphs I can only say that the recommendations of the Royal Commission will be carefully considered by the Government; but I cannot hold out any hopes that mortgages can be dealt with.