§ MR. HANBURYOn behalf of the hon. Member for Lynn Regis (Mr. T. Gibson Bowles), I beg to ask the Chancellor of the Exchequer whether his attention has been given to Section 1 of the Finance Act, 1894, which merges in the estate duty the legacy and succession duties at the rate of £1 per cent., and enacts that these 1 per cent. legacy and succession duties shall no longer be levied in respect of property on which estate duty has been paid; whether he is aware that, in numerous cases, the 1 per cent. duties were paid in advance, in anticipation of 1276 the death of the person at whose decease the property would pass, such payments being made before the passing of the Finance Act; whether, in all such cases, the Commissioners of Inland Revenue have insisted, and still insist, on the payment of the full estate duty, and at the same time refuse to make any allowance there from of the 1 per cent. duty which had been paid in advance, although such 1 per cent. duty is now abolished in respect of all property on which estate duty has been paid; and whether the Commissioners of Inland Revenue are justified by the Act in thus retaining duties paid in anticipation of a death, when, on the actual occurrence of the death, it is found that those duties have been abolished and merged in another duty which has been duly paid?
§ SIR W. HARCOURTI believe in this matter that the view taken by the Commissioners of Inland Revenue is in accordance with the law. I have not yet had the opportunity of fully examining the points referred to. If I find that any practical injustice has arisen, I will consider what remedy should be applied.