§ 2. "That in the case of persons dying on or after the nineteenth day of April, nineteen hundred and seven, the rates of Estate duty under section seventeen of The Finance Act, 1894, be amended so that—
§ MR. HAROLD COX (Preston)asked the Chancellor of the Exchequer if he could see his way to graduate more finely, and instead of jumping from 7 per cent. to 8 per cent. to go from 7 per cent. to 7. 1 per cent., 7. 2 per cent., and so on. In that way he would be able to get more money.
§ Question put.
270§ The House divided:—Ayes, 329; Noes, 84. (Division List No. 164.)
273| AYES. | ||
| Abraham, William (Cork, N. E.) | Cornwall, Sir Edwin A. | Higham, John Sharp |
| Abraham, William (Rhondda) | Cotton, Sir H. J. S. | Hobart, Sir Robert |
| Acland, Francis Dyke | Cox, Harold | Hobhonse, Charles E. H. |
| Agnew, George William | Craig, Herbert J. (Tynemouth) | Hodge, John |
| Alden, Percy | Crean, Eugene | Hogan, Michael |
| Ambrose, Robert | Cremer, William Randal | Holden, E. Hopkinson |
| Armitage, R. | Crombic, John William | Holland, Sir William Henry |
| Armstrong, W. C. Heaton | Crooks, William | Holt, Richard Durning |
| Ashton, Thomas Gair | Crosfield, A. H. | Hooper, A. G. |
| Asquith, Rt. Hon. HerbertHenry | Dalziel, James Henry | Hope, W. Bateman (Somerset N. |
| Astbury, John Meir | Davies, Timothy (Fulham) | Horniman, Emslic John |
| Atherley-Jones, L. | Davies, W. Howell (Bristol, S.) | Howard, Hon. Geoffrey |
| Baker, Sir John (Portsmouth) | Delany, William | Hudson, Walter |
| Balfour, Robert (Lanark) | Dewar, Arthur (Edinburgh, S.) | Hutton, Alfred Eddison |
| Baring, Godfrey (Isle of Wight) | Dewar, John A. (Inverness-sh. | Illingworth, Percy H. |
| Barker, John | Dickinson, W. H. (St. Pancras, N. | Jackson, R. S. |
| Barlow, Jn. Emmott (Somerset) | Dilke, Rt. Hon. Sir Charles | Jacoby, Sir James Alfred |
| Barlow, Percy (Bedford) | Dillon, John | Jenkins, J. |
| Barnes, G. N. | Dolan, Charles Joseph | Johnson, John (Gateshead) |
| Barran, Rowland Hirst | Donelan, Captain A. | Johnson, W. (Nuneaton) |
| Barry, E. (Cork, S.) | Duckworth, James | Jones, Sir D. Brynmor (Swansea |
| Barry, Redmond J. (Tyrone, N.) | Duffy, William J. | Jones, Leif (Appleby) |
| Beale, W. P. | Duncan, C. (Barrow-in-Furness) | Jones, William (Carnarvonshire |
| Beauchamp, E. | Duncan, J. H. (York, Otley) | Joyce, Michael |
| Bellairs, Carlyon | Dunn, A. Edward (Camborne) | Kearley, Hudson E. |
| Benn, W. (Tower Hamlets, S. Geo. | Dunne, Major E Martin (Walsall) | Kekewich, Sir George |
| Bennett, E. N. | Edwards, Clement (Denbigh) | Kelley, George D. |
| Berridge, T. H. D. | Edwards, Enoch (Hanley) | Kennedy, Vincent Paul |
| Bethell, Sir J. H. (Essex, Romford | Elibank, Master of | Kettle, Thomas Michael |
| Billson, Alfred | Erskine, David C. | Killbride, Denis |
| Black, Arthur W. | Esslemont, George Birnie | Laidlaw, Robert |
| Blake, Edward | Evans, Samuel T. | Lamb, Edmund G. (Leominster) |
| Bowerman, C. W. | Everett, R. Lacey | Lambert, George |
| Brace, William | Faber, G. H. (Boston) | Lamont, Norman |
| Branch, James | Fenwick, Charles | Law, Hugh A. (Donegal W.) |
| Bridgeman, W. Clive | Ferens, T. R. | Leese, Sir Joseph F.(Accrington |
| Brigg, John | Ffrench, Peter | Lehmann, R. C. |
| Bright, J. A. | Field, William | Lever, A. Levy (Essex, Harwich) |
| Brocklehurst, W. B. | Findlay, Alexander | Levy, Maurice |
| Brodie, H. C. | Flynn, James Christopher | Lewis, John Herbert |
| Brooke, Stopford | Fowler, Rt. Hon. Sir Henry | Lloyd-George, Rt. Hon. David |
| Brunner, J. F. L. (Lancs., Leigh) | Fuller, John Michael F. | Lough, Thomas |
| Brunner, Rt Hn Sir J. T. (Cheshire | Ginnell, L. | Lundon, W. |
| Bryce, J. Annan | Gladstone, Rt. Hn Herbert John | Lyell, Charles Henry |
| Burke, E. Haviland | Glendinning, R. G. | Macdonald, J. R. (Leicester) |
| Burns, Rt. Hon. John | Glover, Thomas | Macdonald, J. M. (Falkirk B'ghs) |
| Burnyeat, W. J. D. | Goddard, Daniel Ford | Maclean, Donald |
| Burt, Rt. Hon. Thomas | Gooch, George Peabody | Macnamara, Dr. Thomas J. |
| Buxton, Rt. Hn. Sydney Charles | Grant, Corrie | Macpherson, J. T. |
| Byles, William Pollard | Greenwood, Hamar (York) | MacVeigh, Charles (Donegal, E.) |
| Cairns, Thomas | Gurdon, Sir W. Brampton | M'Callum, John M. |
| Cameron, Robert | Gwynn, Stephen Lucius | M'Crae, George |
| Carr-Gomm, H. W. | Hall, Frederick | M'Kenna, Rt. Hon. Reginald |
| Causton, Rt Hn. Richard Knight | Halpin, J. | M'Killop, W. |
| Cawley, (Sir Frederick | Harcourt, Rt. Hon. Lewis | M'Laren, H. D. (Stafford, W.) |
| Channing, Sir Francis Allston | Harrington, Timothy | M'Micking, Major G. |
| Cherry, Rt. Hon. R. R. | Hart-Davies, T. | Maddison, Frederick |
| Clarke, C. Goddard (Peckham) | Harwood, George | Manfield, Harry (Northants) |
| Cleland, J. W. | Haslam, Lewis (Monmouth) | Markham, Arthur Basil |
| Clynes, J. R, | Haworth, Arthur A. | Meagher, Michael |
| Coats, Sir T. Glen (Renfrew, W.) | Hayden, John Patrick | Meehan, Patrick A. |
| Cobbold, Felix Thornley | Hazleton, Richard | Menzies, Walter |
| Cogan, Denis J. | Healy, Timothy Michael | Micklem, Nathaniel |
| Collins, Stephen (Lambeth) | Hedges, A. Paget | Molteno, Percy Alport |
| Condon, Thomas Joseph | Henderson, J. M. (Aberdeen, W.) | Mond, A. |
| Cooper, G. J. | Henry, Charles S. | Money, L. G. Chiozza |
| Corbett, C. H.(Sussex, E. Grinst'd | Herbert, T. Arnold (Wycombe) | Mooney, J. J. |
| Morgan, G. Hay (Cornwall) | Richards, Thomas (W. Monm'th | Taylor, Theodore C. (Radcliffe) |
| Morgan, J. Lloyd (Camarthen) | Richards, T. F. (Wolverhampt'n | Tennant, Sir Edward (Salisbury |
| Morrell, Philip | Richardson, A. | Thomas, Sir A. (Glamorgan, E.) |
| Murnaghan, George | Ridsdale, E. A. | Thomas, David Alfred (Merthyr) |
| Murray, James | Roberts, G. H. (Norwich) | Thomasson, Franklin |
| Myer, Horatio | Roberts, John H. (Denbighs.) | Tomkinson, James |
| Napier, T. B. | Robertson, Sir G Scott (Bradford | Torrance, Sir A. M. |
| Nicholls, George | Robertson, J. M. (Tyneside) | Toulmin, George |
| Nicholson, Charles N. (Doncast'r | Robinson, S. | Trevelyan, Charles Philips |
| Nolan, Joseph | Robson, Sir William Snowdon | Verney, F. W. |
| Norton, Capt. Cecil William | Roche, Augustine (Cork) | Vivian, Henry |
| Nugent, Sir Walter Richard | Roche, John (Galway, East) | Walker, H. De R. (Leicester) |
| Nussey, Thomas Willans | Roe, Sir Thomas | Walsh, Stephen |
| Nuttall, Harry | Rogers, F. E. Newman | Walton, Joseph (Barnsley) |
| O'Connor, T. P. (Liverpool) | Rowlands, J. | Ward, John (Stoke upon Trent |
| O'Doherty, Philip | Runciman, Walter | Ward, W. Dudley(Southampton |
| O'Donnell, T. (Kerry, W.) | Russell, T. W. | Waring, Walter |
| O'Grady, J. | Rutherford, V. H. (Brentford) | Warner, Thomas Courtenay T. |
| O'Hare, Patrick | Samuel, Herbert L. (Cleveland) | Wason, Eugene (Clackmannan) |
| O'Kelly, James (Roscommon, N. | Scarisbrick, T. T. L. | Wason, John Cathcart(Orkney) |
| O'Malley, William | Schwann, C. Duncan (Hyde) | Waterlow, D. S. |
| O'Mara, James | Scott, A. H. (Ashton under Lyne | Watt, Henry A. |
| O'Shaughnessy, P. J. | Seaverns, J. H. | Wedgwood, Josiah C. |
| O'Shee, James John | Seddon, J. | Weir, James Galloway |
| Parker, James (Halifax) | Seely, Major J. B. | Whitbread, Howard |
| Pearce, Robert (Staffs, Leek) | Shackleton, David James | White, J. D. (Dubartonshire) |
| Pearce, William (Limehouse) | Sheehy, David | White, Luke (York, E. R.) |
| Philipps, Col. Ivor(S'thampton) | Sherwell, Arthur James | Whitley, John Henry (Halifax) |
| Philipps, Owen C. (Pembroke) | Shipman, Dr. John G. | Whittaker, Sir Thomas Palmer |
| Pickersgill, Edward Hare | Silcock, Thomas Ball | Wiles, Thomas |
| Power, Patrick Joseph | Sinclair, Rt. Hon. John | Wilkie, Alexander |
| Price, C.E. (Edinb'gh, Central) | Smeaton, Donald Mackenzie | Williams, J. (Glamorgan |
| Priestley, W. E. B. (Bradford, E.) | Smyth, Thomas F. (Leitrim, S.) | Williams, Llewelyn (Carmarth'n |
| Pullar, Sir Robert | Snowden, P. | Wilson, Hon. C. H. W. (Hull, W. |
| Radford, G. H. | Stanger, H. Y. | Wilson, John (Durham, Mid) |
| Rainy, A. Rolland | Stanley, Hn. A. Lyulph (Chesh.) | Wilson, J. W. (Worcestersh, N.) |
| Raphael, Herbert H. | Steadman, W. C. | Wilson, P. W. (St. Pancras, S.) |
| Rea, Russell(Gloucester) | Stewart, Halley (Greenock) | Wilson, W. T. (Westhoughton) |
| Rea, Walter Russell (Scarboro' | Strachey, Sir Edward | Young, Samuel |
| Reddy, M. | Straus, B. S. (Mie End) | Yoxall, James Henry |
| Redmond, John E. (Waterford | Stuart, James (Sunderland) | |
| Redmond, William (Clare) | Sutherland, J. E. | TELLERS FOR THE AYES—Mr. |
| Rendall, Athlestan | Taylor, Austin (East Toxteth) | Whiteley and Mr. J. A. Pease. |
| Renton, Major Leslie | Taylor, John W. (Durham) | |
| NOES. | ||
| Acland-Hood, Rt Hn. Sir Alex. F. | Cross, Alexander | Lambton, Hon. Frederick Wm. |
| Arkwright, John Stanhope | Dalrymple, Viscount | Long, Rt, Hn. Walter (Dublin, S.) |
| Aubrey-Fletcher, Rt. Hn. Sir H. | Dixon-Hartland, Sir Fred Dixon | Lonsdale, John Brownlee |
| Balfour, Rt. Hn A. S. (City Lond.) | Douglas, Rt. Hon. A. Akers | Lowe, Sir Francis William |
| Banbury, Sir Frederick George | Faber, George Denison (York) | Lyttelton, Rt. Hon. Alfred |
| Banner, John S. Harmood | Fardell, Sir T. George | Mason, James F. (Windsor) |
| Baring, Capt. Hn. G (Winchester) | Fell, Arthur | Mildmay, Francis Bingham |
| Barrie, H. T. (Londonderry, N.) | Fetherstonhaugh, Godfrey | Moore, William |
| Beckett, Hon. Gervase | Finch, Rt. Hon. George | Morpeth, Viscount |
| Bignold, Sir Arthur | Fletcher, J. S. | Nicholson, Wm. G. (Petersfield) |
| Bowles, G. Stewart | Forster, Henry William | O'Neill, Hon. Robert Torrens |
| Boyle, Sir Edward | Gordon, J. | Pease, Herbert Pike (Darlington |
| Butcher, Samuel Henry | Haddock, George R. | Randles, Sir John Scurrah |
| Campbell, Rt. Hon. J. H. M. | Hamilton, Marquess of | Rawlinson, John Frederick Peel |
| Carlile, E. Hildred | Hardy, Laurence (Kent, Ashford | Roberts, S. (Sheffield, Ecclesall) |
| Carson, Rt. Hon. Sir Edw. H. | Harrison-Broadley, H. B. | Rutherford, John (Lancashire) |
| Cave, George | Hay, Hon. Claude George | Salter, Arthur Clavell |
| Cavendish, Rt. Hon. Victor C. W. | Hervey, F. W. F. (Bury S. Edm'ds | Sassoon, Sir Edward Albert |
| Cecil, Evelyn (Aston Manor) | Hills, J. W. | Sheffield, Sir Berkeley George D. |
| Cecil Lord R. (Marylebone, E.) | Hornby, Sir William Henry | Smith, Abel H. (Hertford, East) |
| Clark, George Smith (Belfast, N.) | Houston, Robert Paterson | Starkey, John R. |
| Cochrane, Hon. Thos. H. A. E. | Hunt, Rowland | |
| Courthope, G. Loyd | Kennaway, Rt. Hn. Sir John H. | Staveley-Hill, Henry (Staff'sh. |
| Craig, Charles Curtis (Antrim, S.) | Kenyon-Slaney, Rt. Hn. Col. W. | Talbot, Lord E. (Chichester) |
| Craig, Capt. James (Down, E.) | Kimber, Sir Henry | Thomson, W. Mitchell-(Lanark |
| Tuke, Sir John Batty | Williams, Col. R. (Dorset, W.) | TELLERS FOR THE NOES—Mr. |
| Valentia, Viscount | Willoughby de Eresby, Lord | Hicks Beach and Mr |
| Walker, Col. W. H. (Lancashire) | Wortley, Rt. Hon. C. B. Stuart | Watson Rutherford. |
| Walrond, Hon. Lionel | Wyndham, Rt. Hon. George | |
| Warde, Col. C. E. (Kent, Mid) | Younger, George |
Question put, and agreed to.
§ Third Resolution—