§ Mr. I. A. THOMAS (Merthyr Tydfil)I beg to ask Air. Chancellor of the Exchequer whether, when the death duty has been paid on the full value of a licensed house based on the expectation, reasonably held, that such licence would be renewed, and this licence has not been renewed, the executors, if they have not already realised the full value, can recover any portion of the duty.
§ MR. AUSTEN CHAMBERLAINYes, Sir. The executors can recover the duty if application be made before administration of the estate has been closed.