§ MR. BARTLEY (Islington, N.)I beg to ask the Chancellor of the Exchequer whether the Commissioners of Inland Revenue are now collecting the Death Duties on estates of persons who have died since 31st May last at the rates hitherto in force; and, if not, what rates are being charged, and whether receipts in full discharge for such duties are being issued, or are the persons responsible for the duties informed that, should the Finance Bill become law, they will be called upon to pay additional duties?
§ SIR W. HARCOURTThe Death Duties are now being collected and paid on estates of persons who have died since May 31 last at the rates hitherto in force. Receipts for the duties so paid are given as required by law. The persons responsible for those duties are not informed that, should the Finance Bill become law, they may be called upon to pay additional duties. The date of the commencement of the Finance Act (Part I.) will not be May 31, but some subsequent date to be hereafter fixed.