§ SIR EDWARD SASSOON (Hythe)
I beg to ask the Secretary of State for India whether, in view of the present character of the Indian Revenue, he will consider the desirability of extending the principle of the Finance Act of 1894 to the Indian fiscal system.
§ LORD G. HAMILTON
My hon. friend's question is a suggestion that it would be desirable to raise revenue in India by means of Death Duties. The question has often been considered, but in the opinion of nearly all who have discussed it, the habits and usages of the people of that country are such as to make this form of taxation unsuitable, if not impracticable.