§ SIR SAMUEL MONTAGU (Tower Hamlets, Whitechapel)I beg to ask Mr. Chancellor of the Exchequer whether bequests for National purposes of Works of Art or objects of historic interest, accepted by the proper authorities, are exempt from all duties; and, whether the same exemption applies to similar objects presented to National Galleries or Museums should the donor die within a year of such presentation?
§ THE CHANCELLOR OF THE EXCHEQUERThere is no express exemption from Estate Duty in the cases suggested; but power is given to the Treasury "to remit the Estate Duty or any other duty leviable on or with reference to death, in respect of any such pictures, prints, books, manuscripts, works of art, or scientific collections as appear to the Treasury to be of national, scientific, or historic interest, and to be given or bequeathed for national purposes, or to any University, or to any county council or municipal corporation." Such power is liberally exercised, and would be exercised if the donor were to die within the year.