§ MR. SEARS (Cheltenham)To ask Mr. Chancellor of the Exchequer if he is 382 aware that in twenty-three towns in England where Probate Registers exist, at an annual cost in salaries of about £14,000, there are also located in the same towns offices of collector of Inland Revenue; will he state the necessity for this duplication when collectors of Inland Revenue are authorised to deal with the same taxes; will he also state what arrangements are made and what staff is charged with the duty of preventing evasions of estate and other similar duties in the country districts as well as in towns.
(Answered by Mr. Asquith.) The collection of duty on probate of wills is only one incident in the process of probate and is always performed by officers of Inland Revenue who, however, could not conveniently be charged with the whole business of probate, including custody of wills. There is no staff charged specially with the duty of preventing evasion of death duties, against which the principal protection lies in the conditions which the law imposes on interference with the property of deceased persons, and the opportunities thus afforded of access to the particulars of such property.