§ MR. PIKE PEASE (Darlington)To ask Mr. Chancellor of the Exchequer whether, if a person dies who has paid the taxes due for carriages, dogs, etc., and those pass into the possession of a member of his family living in the house in which the deceased person had lived, it is the practice of the Board of Inland Revenue to exact payment of taxes from the new owner in the same year.
(Answered by Mr. Lloyd-George.) The general practice of the Board of Inland Revenue is in conformity with Section 26 of 32 and 33 Vic, cap. 14, whereunder establishment licences are transferable to the executors or widow of a deceased person, but to no one else.