HC Deb 04 July 1907 vol 177 cc883-4
MR. JOHN O'CONNOR (Kildare, N.)

I beg to ask the Secretary to the Treasury † See page 358. whether, when the amounts chargeable to each county in respect of sums drawn from the Guarantee Fund for the purposes of the Irish Land Purchase Fund, and when such sums were apportioned to the cash portion: of the Guarantee Fund, the death duty was exhausted before the agricultural grant was made applicable.


Hitherto the death duties grant has proved more than sufficient to meet the charges against the Guarantee Fund, and the agricultural grant has therefore been paid ever in full to the local taxation account. Butt in the subsequent distribution of the charge among counties it may happen that, although the death duties grant as a whole sufficed to cover the total charge, the share of a particular county in that grant would be less than its shared of the charge. In that case the share of the county in the agricultural grant would be drawn upon. I have, however, no information as to the distribution made from the local taxation account over the several counties beyond that given by my right hon. friend" the Chief Secretary in reply to a Question by the hon. Member for North Westmeath on the 16th April last.‡


asked whether it was not the intention of the Land Purchase Act of 1903 that the death duties should be entirely exhausted before the agricultural grant could be drawn upon for the Guarantee Fund.


said that so far as his information wont that was the rule that was being followed by the Treasury.

MR. MOONEY (Newry)

Are we to understand that the Treasury Rules can be exercised to set aside an Act of Parliament?


The Treasury is acting within the law.


But is it not statutorily enacted that the death duties fund shall be exhausted before any other fund is drawn upon?


We have acted within the law.