§ MR. RENSHAW (Renfrewshire, W.)I beg to ask Mr Chancellor of the Exchequer whether he is aware that under the provisions of the Companies (Death Duties) Act, 1899, of New South Wales (being Act No. 53 of 1899), agricultural, mining, or other companies which are domiciled in the United Kingdom, but which carry on business in New South Wales, are liable to death duties in the colony on the death of their members, although such members are not domiciled in the colony; whether the executors of such deceasing member if he died domiciled in the United Kingdom, would be liable to death duty under the Finance 1264 Act, 1894; and whether the exaction of the duty under the New South Wales Act would entitle executors to allowance under Section 20 of the Finance Act, 1894; and, if not, whether he will take steps to provide that the same property shall not be subject both to imperial and colonial death duty.
§ SIR M. HICKS BEACHI am informed that the Act, which has not yet been sanctioned, imposes death duties of the nature described in the first paragraph of the question. The answer to the second paragraph is in the affirmative. In reply to the third paragraph, the only way in which payment of both imperial and colonial duty can be avoided would be by the issue of an Order in Council applying Section 20, Sub-section (3) of the Finance Act, 1894, to New South Wales. This has not yet been done, and it can only be done if the laws of the colony conform to the conditions prescribed in the sub-section referred to.