§ MR. GIBSON BOWLES (King's Lynn)I beg to ask Mr. Chancellor of the Exchequer whether he is aware that for a period of nearly a year after the 2nd August, 1894, when the Finance Act came into operation, the Inland Revenue authorities neither exacted nor claimed 1545 Estate Duty on settled property in which the deceased's life interest had been transferred to the reversioner more than 12 months prior to death; whether he can state the date upon which the duty was first claimed and exacted in such cases; and whether, since the doubt as to the legality of such a claim was first raised in 1896, the persons from whom duty has in such cases been exacted have been informed by the Department of Inland Revenue that if the contention of the Crown failed any over-payment would be refunded?
§ THE CHANCELLOR OF THE EXCHEQUERA claim for Estate Duty was first made in cases such as that mentioned by the honourable Member in July, 1895, on the advice of the Law Officers. In certain cases the parties have paid the duty on condition that if within a given time the point at issue should be finally decided against the Crown, any duty overpaid would be refunded.
§ MR. GIBSON BOWLESThe right honourable Gentleman speaks of "certain cases." What about the other cases have they been informed?
§ THE CHANCELLOR OF THE EXCHEQUERNo, Sir.
§ MR. GIBSON BOWLESWhy not?
§ THE CHANCELLOR OF THE EXCHEQUERI have already answered that Question; I have told my honourable Friend I do not intend to answer hypothetical questions on details of the duties.