HC Deb 20 April 1896 vol 39 c1265
MR. PERCY M. THORNTON (Clapham)

I beg to ask Mr. Chancellor of the Exchequer, whether the proposed exemption of works of art or other objects or collections of national or historical interest not yielding income from the estate duty charges includes also manuscripts ancient and modern?

THE CHANCELLOR OF THE EXCHEQUER

My proposal is not properly described as exemption; but it includes manuscripts, provided that they appear to the Treasury to be of national, scientific, or historic interest.