§ MR. T. L. CORBETT (Down, N.)
I beg to ask Mr. Chancellor of the Exchequer whether the property held by monastic and conventual institutions is made liable to succession duty; and, if so, what amount has been so paid for the past financial year.
§ MR. AUSTEN CHAMBERLAIN
It is. impossible to give a full Answer to my hon. friend in reply to a Question. Much depends upon the particular circumstances of each case. But a full statement of the law and practice will be found in the Report of the Select Committee on Conventual and Monastic Institutions of 1871 which was presided over by Mr. Villiers. No claims to exemption were received last year on the ground that property in respect of which duty was claimed was held on trust for monastic institutions, and such claims would not be admissible if received; but it is impossible to distinguish the duty, if any, paid on such property within the last twelve months from the duty received from other sources.