Mr. LYULPH STANLEYasked whether, in any of the cases of increment taxation 513 in existence or in contemplation which have been brought to his notice, with the exception of the proposals contained in the Finance Bill of this year, the tax is levied on the occasion of the death of the owners; and, if so, whether he will give details of such cases?
§ Mr. HOBHOUSEMy right hon. Friend is not cognisant of any cases in which Increment Taxes are levied on the occasion of death.