§ MR. EDWARD BARRY
I beg to ask the Chancellor of the Exchequer whether he is aware that, although the Stamp Act fixes the duty payable on agreements at sixpence, the Inland Revenue authorities in Dublin imposed stamp duty amounting to ten shillings in each case on the forms of agreement entered into with the Board of Guardians of the Clonakilty Union for the erection of cottages under the Labourers (Ireland) Acts; whether he will direct that in future sixpence only will be charged; and whether he will refund the excessive duty paid on application being made therefor?
§ * THE CHANCELLOR OF THE EXCHEQUER
The agreements, which, under the Stamp Act of 1891, are charged with the duty of sixpence, are agreements under hand only. The agreements to which the hon. Member refers are presumably executed by the Board of Guardians under their Common Seal, and, for that reason, are regarded by the Commissioners of Inland Revenue as chargeable with the general deed duty of ten shillings. It is, of course, open to anyone, who desires to contest the assessment of the Commissioners, to bring a case before the Courts, but I have no power to order abatements or repayments of duty in the particular cases to which the hon. Member refers.
§ MR. MAURICE HEALY
Would the right hon. Gentleman permit the Irish Boards of Guardians to enter into agreements executed by members of the boards, as is done in the case of the town councils?