Mr. LYULPH STANLEYasked the Chancellor of the Exchequer whether at Frankfort any duty is charged on the increased value of land in that city on the occasion of the death of the owner?
§ Mr. HOBHOUSEThe change of ownership occurring by death is not regarded as an occasion for levying the Increment Duty at Frankfort, but if a sale were occasioned by the death the liability to duty would be incurred.
Mr. LYULPH STANLEYCan the right hon. Gentleman give any instances where death is made the occasion for levying Increment Duty in any case where increment is at present charged?
§ Mr. HOBHOUSEThe hon. Member referred to the case of Frankfort. He now raises a very much larger question.