§ MR. WATTI beg to ask Mr. Chancellor of the Exchequer if he is aware that in Scotland, under the Finance Act of 1894, estates are called upon to pay Estate Duty twice under the decision in Gunning's case, 44 S. L. R., page 514, whereas in England estates similarly situated are called upon to pay duty only once; and whether he will take the earliest opportunity of rectifying this matter, either by legislation or otherwise.
§ MR. HOBHOUSE (for Mr. LLOYD-GEORGE)I must refer my hon. friend to the answer given to him by the Lord Advocate on the 27th ultimo. In England, Wales, and Ireland a revocable donation is also chargeable with estate duty on the death of the donor.