HC Deb 12 March 1891 vol 351 cc764-5
MR. LABOUCHERE

I beg to ask the Chancellor of the Exchequer whether the Court fees fixed in 1874, in respect to Probates and Letters of Administration, by Sir James Hannen, with the concurrence of the then Lord Chancellor and the Lord Chief Justice, under the provisions of an Act of Parliament, and approved of by the Commissioners of Her Majesty's Treasury, have been altered by the Senior Registrar so that the said fees are now paid on net instead of on gross amount; and whether this alteration involves a loss to the Revenue?

MR. GOSCHEN

Under the Table of Fees fixed in 1874 the ad valorem fees are governed entirely by the amount of Stamp Duty payable, the fees being, in fact, a percentage on the duty. Consequently, when the Stamp Duty was assessed by the Customs and Inland Revenue Act of 1881 on the net instead of on the gross value, in certain cases, a corresponding reduction was made in the fees.