§ MR. E. BOULNOIS (Marylebone, E.)I beg to ask the Chancellor of the Exchequer, whether, with the view of facilitating payments before Grant of Probate (or Administration) for the purpose of defraying Estate Duty, he will arrange that the Inland Revenue Authorities shall receive the papers necessary for Probate (or Administration) and, after approval of them, issue a memorandum that the grant to A.B. awaits only the payment within (say) a month of £ Estate Duty, and should the grant after all not be made as proposed, return in due course to the payer thereof any duty received?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir W. HARCOURT,) DerbyThis could not be done without Legislation, even if it were desirable from the point of view either of the taxpayer or of the Revenue. But, in my judgment, it would be very undesirable for the taxpayer, as well as for the Exchequer. The Grant of Probate would in many cases be greatly delayed, while the collection of the Revenue would be retarded.