§ MR. M. HEALYI beg to ask the Chancellor of the Exchequer whether his attention has been called to the fact that Clause 13 of the Finance Bill as at present drawn extends to all insolvent estates, no matter what the gross value of the assets, and also to all estates, no matter of what amount, where, after deducting debts, the balance is under £1,000; whether it has been taken into consideration that professional assistance is most required in cases of the character referred to; and on what grounds in insolvent estates, where no Probate Duty is payable and the State gains nothing, State officials should undertake free of charge the duties of solicitors?
§ SIR W. HARCOURTThe effect of the Bill is as stated in the first paragraph. The fact that Inland Revenue officers are empowered to receive affidavits in such cases does not, of course, 427 prevent the parties from employing professional advice, if they require it. The ground why this provision was adopted in the Bill was mainly public convenience.
§ MR. M. HEALYIf that is so, will the right hon. Gentleman exclude from the scope of the provisions persons who have large properties and were insolvent?
§ SIR W. HARCOURTI understand that the provision applies to people who have less than £1,000. People with larger fortunes than that will be able to indulge in professional advice.
§ MR. M. HEALYIs it not a fact that the provision as it stands will apply to an estate of £50,000 if the owner happens to owe £49,000?
§ SIR W. HARCOURTasked for notice of that question.