§ MR. R. COX (Edinburgh, S.)I beg to ask the Chancellor of the Exchequer whether he is aware that, by the provisions of the Finance Act of 1894, hardship is presently inflicted upon the heirs of persons domiciled in this country and dying possessed of movable property in New South Wales, in respect that Death or Estate Duties upon such property are exacted both here and in the Colony, and no allowance is made to executors in the United Kingdom in respect of the duty they have paid in New South Wales; and whether, considering that New Zealand, Victoria, South Australia, and other Colonies have by an Order in Council been brought within the scope of Section 20 of the Finance Act of 1894, there is any immediate prospect of this section being applied to New South Wales by an Order in Council, which will be retrospective in its application?
§ THE CHANCELLOR OF THE EXCHEQUERNo application, so far as I am aware, has been made by the Colony of New South Wales to be brought within the scope of Section 20 of the Finance Act, 1894, and I am not in a position to 1430 say whether the law of that Colony with regard to death duties is such as to allow of Section 20 being applied to it.