MR. GIBSON BOWLESI beg to ask Mr. Chancellor of the Exchequer whether he is aware that when, in accordance with The Finance Act, 1894, the fixed duty of £2 10s. has been paid on an estate not exceeding £500 gross, and when, on the subsequent discovery of further property raising the estate to a value of over £500, that further property is brought into account by the executors and the full duty on the whole estate paid, or 2 or more per cent. on the amended account, no return is made of the £2 10s. originally paid; and whether he will consider the propriety of so amending The Finance Act, 1894, as to cause credit to be allowed for duties already paid under conditions superseded by a subsequent account and payment.
§ THE CHANCELLOR OF THE EN-CHEQUER (Sir M. HICKS BEACH,) Bristol, W.I am not aware that any hardship arises under the present law in cases where there is a will and probate, and to alter the law might encourage wrongful applications under Section 16 (1) of the Finance Act, 1894, in order to evade the larger fees which are payable on ordinary applications for probate. But the matter is a very technical one, and if the hon. Member will send me a statement of his reasons for desiring an alteration of the law, and any suggestions he may like to make as to what alteration should be made, it shall be considered before the Committee stage of the Finance Bill.