COMMITTEE. (Hansard, 21 June 1894)

§ SIR W. HARCOURT
said, it would be recollected that objection had been taken that no sufficient preliminary Resolution had been passed to authorise Clause 15 of the Bill. He stated at the time that, if it were found to be so, he would move such a Resolution, and he had therefore put on the Paper a short Resolution which the authorities of the House considered adequate. It was— That it is expedient to amend the provisions relating to the levying of Legacy Duty and Succession Duty and to the assessment of such duties. He understood, however, that it was desired that the Resolution should be more specific, and he had therefore incorporated in a Resolution the actual terms of the clause. He understood that the Leader of the Opposition thought it would be convenient to postpone any discussion until they came to the clause; and he therefore contented himself by moving— That it is expedient that the value for the purpose of Succession Duty of a succession to real property, arising on the death of a deceased person, shall, where the successor is competent to dispose of the property, be the principal value of the property, and that provision shall be made for the payment of such duty with interest from the expiration of 12 months after the date of the death on which the succession arose, and 1650 the provisions of the existing law with respect to discount shall not apply.

§ MR. GOSCHEN (St. George's, Hanover Square)
said, the right lion. Gentleman was correct in stating that the Leader of the Opposition thought it would be convenient to postpone any discussion till they came to the clause.

§ *SIR M. HICKS-BEACH (Bristol, W.)
said, that the Notice on the Paper related to Legacy Duty and Succession Duty; but the Resolution moved referred to the Succession Duty only, and it would not enable them to deal with the Legacy Duty.

§ MR. GOSCHEN
said, the Opposition had been anxious to meet the Chancellor of the Exchequer with regard to this Resolution and not to interpose any difficulty to the passing of it. If it would not cover an Amendment of the Legacy Duty, the right lion. Gentleman might move another Resolution if it were found necessary.

§ SIR W. HARCOURT
said, he should be anxious to accommodate himself to the wishes of the right hon. Gentleman opposite.

MR. GIBSON BOWLES
suggested that the reference to the Legacy Duty was necessary in consequence of a little slip in another clause. He was glad the Chancellor of the Exchequer had moved the Resolution in that form, and of course it would not be opposed.

§ SIR M. HICKS-BEACH
asked if that would not require another Resolution in Committee of Ways and Means to remedy the omission to which he had alluded?

§ MR. COURTNEY (Cornwall, Bodmin)
said, he believed it could be done without a Resolution.