§ 1. "That in the case of persons dying n or after the 30th day of April, 1909, there shall be substituted for the rates of Estate Duty set out in the First Schedule to the Finance Act, 1907, the following rates:—
§ Resolution read a second time.
§ Motion made and Question put, "That The House this House doth agree with the Committee 101. in the said Resolution."
1332| Where the principal value of the estate | Estate Duty shall be payable at the rate per cent. of |
| £ £ | |
| Exceeds 100 and does not exceed 500 | 1 |
| Exceeds 500 and does not exceed 1,000 | 2 |
| Exceeds 1,000 and does not exceed 5,000 | 3 |
| Exceeds 5,000 and does not exceed 10,000 | 4 |
| Exceeds 10,000 and does not exceed 20,000 | 5 |
| Exceeds 20,000 and does not exceed 40,000 | 6 |
| Exceeds 40,000 and does not exceed 70,000 | 7 |
| Exceeds 70,000 and does not exceed 100.000 | 8 |
| Exceeds 100,000 and does not exceed 150,000 | 9 |
| Exceeds 150,000 and does not exceed 200,000 | 10 |
| Exceeds 200,000 and does not exceed 400.000 | 11 |
| Exceeds 400,000 and does not exceed 600,000 | 12 |
| Exceeds 600,000 and does not exceed 800,000 | 13 |
| Exceeds 800,000 and does not exceed 1.000.000 | 14 |
| Exceeds 1,000,00 | 15 |
§ The House divided: Ayes, 275; Noes, 104.
1335| Division No. 145.] | AYES. | [11.33 p. m. |
| Abraham, William (Rhondda) | Byles, William Pollard | Duncan, C. (Barrow-in-Furness) |
| Acland, Francis Dyke | Cameron, Robert | Duncan, J. Hastings (York, Otley) |
| Adkins, W. Ryland D. | Cawley, Sir Frederick | Dunn, A. Edward (Camborne) |
| Allen, A. Acland (Christchurch) | Chance, Frederick William | Dunne, Major E. Martin (Walsall) |
| Allen, Charles P. (Stroud) | Channing, Sir Francis Allston | Edwards, Enoch (Hanley) |
| Armitage, R. | Cherry, Rt. Hon. R. R. | Edwards, Sir Francis (Radnor) |
| Armstrong, W. C. Heaton | Churchill, Rt. Hon. Winston S. | Elibank, Master of |
| Ashton, Thomas Gair | Cleland, J. W | Erskine, David C. |
| Astbury, John Meir | Clough, William | Essex, R. W. |
| Balfour, Robert (Lanark) | Clynes, J. R. | Esslemont, George Birnie |
| Baring, Godfrey (Isle of Wight) | Cobbold, Felix Thornley | Evans, Sir Samuel T. |
| Barlow, Sir John E. (Somerset) | Collins, Stephen (Lambeth) | Everett, R. Lacey |
| Barlow, Percy (Bedford) | Collins, Sir Wm. J. (St. Pancras, W.) | Falconer, James |
| Barnard, E. B. | Compton-Rickett, Sir J. | Fenwlck, Charles |
| Barnes, G. N. | Cooper, G. J. | Ferens, T. R. |
| Barran, Rowland Hirst | Corbett, C. H. (Sussex, E. Grinstead) | Findlay, Alexander |
| Barry, Redmond J. (Tyrone, N.) | Cornwall, Sir Edwin A. | Gibb, James (Harrow) |
| Beale, W. P. | Cotton, Sir H. J. S. | GIII, A. H. |
| Beaumont, Hon. Hubert | Cowan, W. H. | Glen-Coats, Sir T. (Renfrew, W.) |
| Beck, A. Cecil | Crooks, William | Goddard, Sir Daniel Ford |
| Bellairs, Carlyon | Crossley, William J. | Gooch, George Peabody (Bath) |
| Benn, W. (Tower Hamlets, St. Geo.) | Curran, Peter Francis | Greenwood, G. (Peterborough) |
| Bennett, E. N. | Dalziel, Sir James Henry | Greenwood, Hamar (York) |
| Bowerman, C. W. | Davies, David (Montgomery Co.) | Grey, Rt. Hon. Sir Edward |
| Bramsdon, T. A. | Davies, Ellis William (Eifion) | Gwynn, Stephen Lucius |
| Brooke, Stanford | Davies, Timothy (Fulham) | Harcourt, Rt. Hon. L. (Rossendale) |
| Brunner, J. F. L (Lancs., Leigh) | Davies, Sir W. Howell (Bristol, S.) | Harcourt, Robert V. (Montrose) |
| Brunner, Rt. Hon. Sir J. T. (Cheshire) | Dewar, Sir J. A. (Inverness-shire) | Hardie, J. Keir (Merthyr Tydvil) |
| Bryce, J. Annan | Dickinson, W. H. (St. Pancras, N.) | Harmsworth, R. L. (Caithness-shire) |
| Buckmaster, Stanley O. | Dickson-Poynder, Sir John P. | Harvey, W. E. (Derbyshire, N.E.) |
| Burns, Rt. Hon. John | Dobson, Thomas W. | Harwood, George |
| Buxton. Rt Hon Sydney Chorine | Duckworth, Sir James | Haslam, James (Derbyshire) |
| Haworth, Arthur A. | Masterman, C. F. G. | Seaverns, J. H. |
| Hedges, A. Paget | Menzies, Walter | Seely, Colonel |
| Helme, Norval Watson | Micklem, Nathaniel | Shaw, Sir Charles E. (Stafford) |
| Hemmerde, Edward George | Molteno, Percy Alport | Sherwell, Arthur James |
| Henderson, Arthur (Durham) | Mond, A. | Shipman, Dr. John G. |
| Henderson, J. McD. (Aberdeen, W.) | Morgan, G. Hay (Cornwall) | Silcock, Thomas Ball |
| Henry, Charles S. | Morgan, J. Lloyd (Carmarthen) | Simon, John Allsebrook |
| Higham, John Sharp | Morse, L. L. | Smeaton, Donald Mackenzie |
| Hobart, Sir Robert | Morton, Alpheus Cleophas | Snowden, P. |
| Hobhouse, Charles E. H. | Murray, Capt. Hon. A. C. (Kincard.) | Soames, Arthur Wellesley |
| Hodge, John | Myer, Horatio | Spicer, Sir Albert |
| Holland, Sir William Henry | Napier, T. B. | Stanley, Hon. A. Lyulph (Cheshire) |
| Holt, Richard Durning | Newnes, F. (Notts, Bassetlaw) | Steadman, W. C. |
| Hooper, A. G. | Nicholls, George | Stewart-Smith, D. (Kendal) |
| Hope, W. H. B. (Somerset, N.) | Norman, Sir Henry | Straus, B. S. (Mile End) |
| Howard, Hon. Geoffrey | Nussey, Thomas Willans | Strauss, E. A. (Abingdon) |
| Hudson, Walter | Nuttall, Harry | Summerbell, T. |
| Hutton, Alfred Eddison | O'Brien, Patrick (Kilkenny) | Sutherland, J. E. |
| Hyde, Clarendon G. | O'Connor, John (Kildare, N.) | Taylor, John W. (Durham) |
| Illingworth, Percy H. | O'Connor, T. P. (Liverpool) | Tennant, Sir Edward (Salisbury) |
| Isaacs, Rufus Daniel | Parker, James (Halifax) | Tennant, H. J. (Berwickshire) |
| Jardine, Sir J. | Partington, Oswald | Thomas, Abel (Carmarthen, E.) |
| Jenkins, J. | Pearce, Robert (Staffs., Leek) | Thomas, Sir A.,(Glamorgan, E.) |
| Johnson, John (Gateshead) | Pearce, William (Limehouse) | Thomasson, Franklin |
| Jones, Leif (Appleby) | Pease, Rt. Hon. J. A. (Salt Wald.) | Thorne, G. R. (Wolverhampton) |
| Jones, William (Carnarvonshire) | Philipps, Owen C. (Pembroke) | Tomkinson, James |
| Jowett, F. W. | Pickersgill, Edward Hare | Verney, F. W. |
| Kekewich, Sir George | Pointer, J. | Villiers, Ernest Amherst |
| Laidlaw, Robert | Pollard, Dr. G. H. | Vivian, Henry |
| Lamb, Edmund G. (Leominster) | Ponsonby, Arthur A. W. H. | Walters, John Tudor |
| Lamb, Ernest H. (Rochester) | Price, C. E. (Edinburgh, Central) | Walton, Joseph |
| Lambert, George | Price, Sir Robert J. (Norfolk, E.) | Ward, John (Stoke-upon-Trent) |
| Lamont, Norman | Priestley, Arthur (Grantham) | Wardle, George J. |
| Layland-Barrett, Sir Francis | Priestley, W. E. B. (Bradford, E.) | Waring, Walter |
| Lehmann, R. C. | Radford, G. H. | Wason, Rt. Hon. E. (Clackmannan) |
| Lever, A. Levy (Essex, Harwich) | Raphael, Herbert H. | Wason, John Cathcart (Orkney) |
| Levy, Sir Maurice | Rea, Walter Russell (Scarborough) | Waterlow, D. S. |
| Lloyd-George, Rt. Hon. David | Rees, J. D. | Watt, Henry A. |
| Lough, Rt. Hon. Thomas | Rendall, Atheistan | Wedgwood, Josiah C. |
| Lupton, Arnold | Richards, Thomas (W. Monmouth) | Weir, James Galloway |
| Luttrell, Hugh Fownes | Richards, T. F. (Wolverhampton, W.) | White, Sir George (Norfolk) |
| Lyell, Charles Henry | Ridsdale, E. A. | White, J. Dundas (Dumbartonshire) |
| Macdonald, J. R. (Leicester) | Roberts, Charles H. (Lincoln) | Whitehead, Rowland |
| Macdonald, J. M. (Falkirk Burghs) | Roberts, G. H. (Norwich) | Whitley, John Henry (Halifax) |
| Mackarness, Frederic C. | Roberts, Sir J. H. (Denbighs.) | Whittaker, Rt. Hon. Sir Thomas P. |
| Maclean, Donald | Robertson, Sir G. Scott (Bradford) | Wilkie, Alexander |
| Macnamara, Dr. Thomas J. | Robinson, S. | Williams, J. (Glamorgan) |
| MacNeill, John Gordon Swift | Robson, Sir William Snowdon | Williams, W. Llewelyn (Carmarthen) |
| Macpherson, J. T. | Roch, Walter F. (Pembroke) | Williamson, A. |
| MacVeagh, Jeremiah (Down, S.) | Roe, Sir Thomas | Wills, Arthur Walters |
| M'Callum, John M. | Rogers, F. E. Newman | Wilson, Henry J. (York, W.R.) |
| McKenna, Rt. Hon. Reginald | Rose, Charles Day | Wilson, John (Durham, Mid) |
| M'Laren, Sir C. B. (Leicester) | Rowlands, J. | Wilson, J. H. (Middlesborough) |
| M'Laren, H. D. (Stafford, W.) | Runciman, Rt. Hon. Walter | Wilson, P. W. (St. Pancras, S.) |
| M'Micking, Major G. | Russell, Rt. Hon. T. W. | Wilson, W. T. (Westhoughton) |
| Maddison, Frederick | Rutherford, V. H. (Brentford) | Winfrey, R. |
| Mallett, Charles E. | Samuel, Rt. Hon. H. L. (Cleveland) | Wood, T. M'Kinnon |
| Manfieid, Harry (Northants) | Scarisbrick, T. T. L. | TELLERS FOR THE AYES.—Mr. |
| Marnham, F. J. | Schwann, C. Duncan (Hyde) | J. H. Lewis and Captain Norton. |
| Mason, A. E. W. (Coventry) | Scott, A. H. (Ashton-under-Lyne) | |
| Massie, J. | Sears, J. E. | |
| NOES. | ||
| Acland-Hood, Rt Hon. Sir Alex. F. | Carlile, E. Hildred | Foster, P. S. |
| Anson, Si William Reynell | Carson, Rt. Hon. Sir Edward H | Gardner, Ernest |
| Arkwright, John Stanhope | Castlereagh, Viscount | Gooch, Henry Cubitt (Peckham) |
| Ashley, W. W. | Cecil, Evelyn (Aston Manor) | Gordon, J. |
| Balcarres, Loud | Cecil, Lord R. (Marylebone, E.) | Goulding, Edward Alfred |
| Baldwin, Stanley | Chamberlain, Rt. Hon. J. A. (Worc'r.) | Gretton, John |
| Balfour, Rt. Hon. A. J. (City Lend.) | Clark, George Smith | Guinness, Hon. R. (Haggerston) |
| Banbury, Sir Frederick George | Clive. Percy Archer | Harrison-Broadley, H. B. |
| Banner, John S. Harmcod- | Clyde, J. A | Hazleton, Richard |
| Baring, Capt. Hon. G. (Winchester) | Coates, Major E. F. (Lewisham) | Helmsley, Viscount |
| Barrie, H. T. (Londonderry, N.) | Cochrane, Hon. Thomas H. A. E. | Hermon-Hodge, Sir Robert |
| Beckett, Hon. Gervase | Craig, Charles Curtis (Antrim, S.) | Hill, Sir Clement |
| Bignold, Sir Arthur | Craik, Sir Henry | Hope, James Fitzalan (Sheffield) |
| Bowles, G. Stewart | Dalrymple, Viscount | Houston, Robert Paterson |
| Bridgeman, W. Clive | Doughty, Sir George | Hunt, Rowland |
| Brotherton, Edward Allen | Douglas, Rt. Hon. A. Akers- | Joynson-Hicks, William |
| Bull, Sir William James | Faber, George Denison (York) | Kerry, Earl of |
| Burdett-Coutts, W. | Faber, Capt. W. V. (Hants, W.) | Keswick, William |
| Butcher, Samuel Henry | Forster, Henry William | Lambton, Hon Frederick William |
| Lane-Fox, G. R | Parker, Sir Gilbert (Gravesend) | Staveley-Hill, Henry (Staffordshire) |
| Lee, Arthur H. (Hants, Fareham) | Parkes, Ebenezer | Talbot, Lord E. (Chichester) |
| Lockwood, Rt. Hon. Lt.-Col. A. R. | Peel, Hon. W. R. W. | Talbot, Rt. Hon. J. G. (Oxford sly.) |
| Long, Col. Charles W. (Evesham) | Pretyman, E. G. | Thornton, Percy M. |
| Lyttelton, Rt. Hon. Alfred | Randles, Sir John Scurrah | Tuke, Sir John Batty |
| MacCaw, William J. MacGeagh | Ratcliff, Major R. F. | Valentia, Viscount |
| M'Calmont, Colonel James | Rawlinson, John Frederick Peel | Walker, Col. W. H. (Lancashire) |
| Mason, James F. (Windsor) | Remnant, James Farquharson | Warde, Col. C. E. (Kent, Mid) |
| Meysey-Thompson, E. C. | Renwick, George | Williams, Col. R. (Dorset, W.) |
| Mildmay, Francis Bingham | Roberts, S. (Sheffield, Ecclesall) | Willoughby de Eresby, Lord |
| Morpeth, Viscount | Ronaldshay, Earl of | Wilson, A. Stanley (York, E.R.) |
| Morrison-Bell, Captain | Ropner, Colonel Sir Robert | Wortley, Rt. Hon. C. B. Stuart- |
| Newdegate, F. A. N. | Rutherford, W. W. (Liverpool) | Wyndham, Rt. Hon. George |
| Nicholson, Wm. G. (Petersfield) | Salter, Arthur Clavell | TELLERS FOR THE NOES.—Mr. |
| Nugent, Sir Walter Richard | Sheffield, Sir Berkeley George D. | Pike Pease and the Marquess of Hamilton. |
| Oddy, John James | Stanley, Hon. Arthur (Orinskirk) | |
| O'Donnell, C. J. (Waiworth) | Starkey, John R. |
§ Resolution reported,