§ MR. CROMBIE (Kincardineshir E)I beg to ask Mr. Chancellor of the Exchequer whether he will issue instructions, to the sheriff clerks in Scotland to receive the inventories and expede confirmations in favour of the executors of persons entitled to the benefits conferred by Section 14 of the Finance Act, 1900, without requiring estate duty to be first paid in all cases where the estate would, otherwise be liable to the fixed duty of thirty shillings or fifty shillings, and thus imposing on the executors the burden of recovering this duty later on.
§ THE CHANCELLOE OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.The procedure suggested would not be possible in cases falling under Section 14 of the Finance Act, 1900, as the remission therein provided is conditional upon the discretion of the Treasury acting upon a recommendation of the Secretary of State or of the Admiralty, and it would be obviously impossible for sheriff clerks to know antecedently whether such discretion would be exercised.