§ MR. RADFORDI bog to ask Mr. Chancellor of the Exchequer whether his attention has been called to the fact that, in the case of persons dying between the 31st July, 1894, and the 1st July, 1898, settlement estate duty paid in respect of a contingency which has not arisen and cannot arise is not repayable; and whether he will consider the advisability of so amending the law as to make such settlement estate duty repayable, as it is in the case of persons dying after the 1st July, 1898.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. ASQUITH,) Fife, E.The law is as stated in the first part of the Question. An Amendment of it in the sense desired by my hon. friend would be attended now by considerable practical difficulties in ascertaining the persons entitled to returnable duty and in other ways.