§ 5. "That in the case of persons dying on or after the 30th day of April, nineteen hundred and nine.
§ (1) no reduction shall be made in the estimate of the principal value of any property under sub-section (5) of section seven of the Finance Act, 1894, on account of the estimate being made on the assumption that the whole of the
1346§ property is to be placed on the market at one and the same time;
§ (2) the limitation on the estimate of the principal value of agricultural property -under the same sub-section shall cease."
§ Resolution read a second time.
§ Motion made and Question put, "That this House doth agree with the Committee in the said Resolution."
§ The House divided: Ayes, 252; Noes, 94.
1349| Division No. 149.] | AYES. | [12.15 a.m. |
| Abraham, William (Rhondda) | Harcourt, Rt. Hon. L. (Rossendale) | Parker, James (Halifax) |
| Acland, Francis Dyke | Harcourt, Robert V. (Montrose) | Partington, Oswald |
| Adkins, W. Ryland D. | Hardie, J. Keir (Merthyr Tydvil) | Pearce, Hobert (Staffs, Leek) |
| Allen, A. Acland (Christchurch) | Harmsworth, R. L. (Caithness-sh.) | Pease, Rt. Hon. J. A. (Saff. Wald.) |
| Allen, Charles P. (Stroud) | Harvey, W. E. (Derbyshire, N.E.) | Philipps, Owen C. (Pembroke) |
| Armstrong, W. C. Heaton | Harwood, George | Pickersgill, toward Hare |
| Ashton, Thomas Gair | Haslam, James (Derbyshire) | Pointer, J. |
| Astbury, John Meir | Haworth, Arthur A. | Pollard, Dr. G. H. |
| Balfour, Robert (Lanark) | Hedges, A. Paget | Ponsonby, Arthur A. W. H. |
| Baring, Godfrey (Isle of Wight) | Helme, Norval Watson | Price, C. E. (Edinburgh, Central) |
| Barlow, Sir John E. (Somerset) | Hemmerde, Edward George | Price, sir Robert J. (Norfolk, E.) |
| Barlow, Percy (Bedford) | Henderson, Arthur (Durham) | Priestley, Arthur (Grantham) |
| Baines, G N. | Henry, Charles S. | Priestley. W. E. B. (Bradford, E.) |
| Barran, Rowland Hirst | Higham, John Sharp | Radford, G. H. |
| Barry, Redmond J. (Tyrone, N.) | Hobart, Sir Robert | Raphael, Herbert H. |
| Beale, W. P. | Hobhouse, Charles E. H. | Rea, Walter Russell (Scarborough) |
| Beaumont, Hon. Hubert | Hodge, Joho | Rendall, Athelstan |
| Beck, A. Cecil | Holland, Sir William Henry | Richards, Thomas (W. Monmouth) |
| Bellairs, Carlyon | Holt, Richard Doming | Richards, T. F. (Wolverhampton, W) |
| Benn, W. (Tower Hamlets, St. Geo.) | Hooper, A. G. | Ridsdale, E. A. |
| Bennett, E. N. | Hope, W. H. B. (Somerset, N.) | Roberts. Charles H. (Lincoln) |
| Bowerman, C. W. | Hudson, Walter | Roberts, G. H. (Norwich) |
| Bramsdon, T. A. | Hutton, Alfred Eddison | Roberts, Sir J. H. (Denbighs) |
| Brooke, Stopford | Hyde, Clarendon G. | Robertson, Sir G. Scott (Bradford) |
| Brunner, J. F. L. (Lancs., Leigh) | Illingworth, Percy H. | Robinson, S. |
| Brunner, Rt. Hon. Sir J. T. (Cheshire) | Isaacs, Rufus Daniel | Robson, Sir Walter Snowdon |
| Bryce, J. Annan | Jardine, Sir J. | Roch, Walter F. (Pembroke) |
| Buckmaster. Stanley O. | Jenkins, J. | Roe, Sir Thomas |
| Burns, Rt. Hon. John | Johnson, John (Gateshead) | Rogers, F. E. Newman |
| Buxton, Rt. Hon. Sydney Charles | Jones, Leif (Appleby) | Rose, Charles Day |
| Byles, William Pollard | Jones, William (Carnarvonshire) | Rowlands, J. |
| Cawley, Sir Frederick | Laidlaw, Robert | Runciman, Rt. Hon. Walter |
| Chance, Frederick William | Lamb, Edmund G. (Leominster) | Russell, Rt. Hon. T. W. |
| Channing. Sir Francis Allston | Lamb, Ernest H. (Rochester) | Rutherford, V. H. (Brentford) |
| Cherry, Rt. Hon. R. R | Lambert, George | Samuel, Rt. Hon. H. L. (Cleveland) |
| Cleland, J. W. | Lamont, Norman | Scarisbrick, T. T. L. |
| Clough, William | Layland-Barrett, Sir Francis | Scott, A. H. (Ashton-under-Lyne) |
| Clynes, J. R. | Lehmann. R. C. | Seaverns, J. H. |
| Cobbold, Felix Thornley | Lever, A. Levy (Essex, Harwich) | Seely, Colonel |
| Collins, Stephen (Lambeth) | Levy, Sir Maurice | Shaw, Sir Charles E. (Stafford) |
| Collins, Sir Wm. J. (St. Pancras, W.) | Lloyd-George, Rt. Hon. David | Sherwell, Arthur James |
| Compton-Rickett, Sir J. | Lough, Rt. Hon. Thomas | Shipman, Dr. John G. |
| Cooper, G. J. | Lupton, Arnold | Silcock, Thomas Ball |
| Corbett, C. H. (Sussex, E. Grinstead) | Luttrell, Hugh Fownes | Simon, John Allsebrook |
| Cornwall, Sir Edwin A. | Lyell, Charles Henry | Snowden, P. |
| Cotton, Sir H. J. S. | Macdonald, J. R. (Leicester) | Soames, Arthur Wellesley |
| Cowan, W. H. | Macdonald, J. M (Falkirk Burghs) | Spicer, Sir Albert |
| Crossley, William J. | Mackarness, Frederic C. | Stanley, Hon. A. Lyulph (Cheshire) |
| Dalziel, Sir James Henry | Maclean, Donald | Stewart-Smith, D. (Kendal) |
| Davies, Ellis William (Eificn) | Macpherson, J. T. | Straus, B. S. (Mile End) |
| Davies, Timothy (Fulham) | MaeVeagh, Jeremiah (Down, S.) | Strauss, E. A. (Abingdon) |
| Davies, Sir W. Howell (Bristol, S.) | M'Callum, John M. | Summerbell, T. |
| Dewar, Sir J. A. (Inverness-sh.) | McKenna, Rt. Hon. Reginald | Sutherland, J. E. |
| Dickinson, W. H. (St. Pancras, N.) | M'Laren, Sir C. B. (Leicester) | Taylor, John W. (Durham) |
| Dobson, Thomas W. | M'Laren, H. D. (Stafford, W.) | Tennant, Sir Edward (Salisbury) |
| Duckworth, Sir James | M'Micking, Major G. | Tennant, H. J. (Berwickshire) |
| Duncan, C. (Barrow-in-Furness) | Maddison, Frederick | Thomas, Abel (Carmarthen, E.) |
| Duncan, J. Hastings (York, Otley) | Manheid, Harry (Northants) | Thomas, Sir A. (Glamorgan, E.) |
| Dunn, A. Edward (Camborne) | Mannham. F. J. | Thomasson, Franklin |
| Dunne, Major E. Martin (Walsall) | Mason, A. E. W. (Coventry) | Thorne, G. R. (Wolverhampton) |
| Edwards, Enoch (Hanley) | Massie. J. | Tomkinson, James |
| Edwards, Sir Francis (Radnor) | Masterman, C. F. G. | Verney, F. W. |
| Elibank, Master of | Menzies Walter | Villiers, Ernest Amherst |
| Erskine, David C. | Micklem, Nathaniel | Vivian, Henry |
| Essex, R. W. | Molteno, Percy Alport | Walters, John Tudor |
| Esslemont, George Birnie | Montgomery, H. G. | Walton, Joseph |
| Evans, Sir S. T. | Morgan, G. Hay (Cornwall) | Ward, John (Stoke-upon-Trent) |
| Everett, R. Lacey | Morse, L. L. | Waring, Walter |
| Falconer, J. | Morton, Alpheus Cleophas | Wason, Rt. Hon. E. (Clackmannan) |
| Fenwick, Charles | Murray, Capt. Hon. A. C. (Kincard.) | Wason, John Cathcart (Orkney) |
| Ferens, T. R. | Myer, Horatio | Waterlow, D. S |
| Findlay. Alexander | Napier, T. B. | Watt, Henry A. |
| Gibb, James (Harrow) | Newnes, F. (Notts, Bassetlaw) | Wedgwood, Josiah C. |
| Gill, A. H. | Nicholls, George | White, Sir George (Norfolk) |
| Glen-Coats, Slr T. (Renfrew, W.) | Norman, Sir Henry | White, J. Dundas (Dumbartonshire) |
| Goddard. Sir Daniel Ford | Nugent, Sir Walter Richard | Whitehead, Rowland |
| Gooch, George Peabody (Bath) | Nussey, Thomas Willans | Whitley, John Henry (Halifax) |
| Greenwood, G (Peterborough) | Nuttall, Harry | Whittaker, Rt Hon. Sir Thomas P. |
| Greenwood, Hamar (York) | O'Brien, Patrick (Kilkenny) | Wilkie, Alexander |
| Grey, Rt. Hon. Sir Edward | O'Connor, John (Kildare, N.) | Williams, J. (Glamorgan) |
| Gwynn, Stephen Lucius | O'Grady, J. | Williams, W. Llewelyn (Carmarthen) |
| Williamson. A. | Wilson, J. H. (Middlesbrough) | Wood, T. M'Kinnon |
| Wills, Arthur Walters | Wilson, P. W. (St. Pancras, S.) | TELLERS FOR THE AYES-Mr. |
| Wilson, Henry J. (York, W.R.) | W T. (Westhoughton) | J. H. Lewis and Captain Norton. |
| Wilson, John (Durham, Mid) | Winfrey, R. |
| NOES. | ||
| Acland-Hood, Rt. Hon. Sir Alex. F. | Faber, George Denison (York) | Parkes, Ebenezer |
| Anson, Sir William Reynell | Faber, Capt. W. V. (Hants, W.) | Peel, Hon. W. R. W. |
| Arkwright, John Stanhope | Forster, Henry William | Pretyman, E. G. |
| Ashley, W. W. | Foster, Philip S. | Ratcliff, Major R. F. |
| Balcarres, Lord | Gardner, Ernest | Rawlinson, John Frederick Peel |
| Baldwin, Stanley | Gooch, Henry Cuhitt (Peckham) | Remnant, James Farquharson |
| Balfour, Rt. Hon. A. J. (City, Lond.) | Gordon, J. | Renwick, George |
| Banbury, Sir Frederick George | Gretton, John | Roberts, S. (Sheffield, Ecclesall) |
| Banner, John S. Harmood- | Guinness, Hon. R. (Haggerston) | Ronaldshay, Earl of |
| Baring, Capt. Hon. G. (Winchester) | Harrison-Broadley, H. B. | Ropner, Colonel Sir Robert |
| Barrie, H. T. (Londonderry, N.) | Helmsley, Viscount | Rutherford, W. W. (Liverpool) |
| Beckett, Hon. Gervase | Hermon-Hodge, Sir Robert | Salter, Arthur Clavell |
| Bignold, Sir Arthur | Hill, SR Clement | Sheffield, Sir Berkeley George D. |
| Bridgeman, W. Clive | Hope, James Fitzalan (Sheffield) | Smith, Abel H. (Hertford, E.) |
| Brotherton, Edward Allen | Houston, Robert Paterson | Stanley, Hon. Arthur (Ormskirk) |
| Bull, Sir William James | Hunt, Rowland | Starkey, John R. |
| Butcher, Samuel Henry | Joynson-Hicks, William | Staveley-Hill, Henry (Staffordshire) |
| Carlile, E. Hildred | Kerry, Earl of | Talbot, Lord E. (Chichester) |
| Carson, Rt. Hon. Sir Edward H. | Lambton. Hon. Frederick Wm. | Talbot, Rt. Hon. J. G. (Oxford Univ.) |
| Castlereagh, Viscount | Lane-Fox, G. R. | Thornton, Percy M. |
| Cecil, Evelyn (Aston Manor) | Lockword, Rt. Hon. Lt.-Col. A. R. | Tuke, Sir John Batty |
| Cecil, Lord R. (Maryiebone, E.) | Long, Col. Charles W. (Evesham) | Valentia, Viscount |
| Chamberlain, Rt Hon. J. A. (Worc'r.) | Lyttelten, Rt. Hon. Alfred | Walker, Col. W. H. (Lancashire) |
| Clark, George Smith | MacCaw, William J. MacGeagh | Warde, Col. C. E. (Kent, Mid) |
| Clive, Percy Archer | M'Calmont, Colonel James | Williams, Col. R. (Dorset, W.) |
| Clyde, J. Avon | Mason, James F. (Windsor) | Willoughby de Eresby, Lord |
| Coates, Major E. F. (Lewisham) | Meysey-Thompson, E. C. | Wortley, Rt. Hon. C. B. Stuart- |
| Cochrane, Hon. Thomas H. A. E. | Morpeth, Viscount | Wyndham, Rt. Hon. George |
| Craig, Charles Curtis (Antrim, S.) | Morrison-Bell, Captain | TELLERS FOR THE NOES.-Mr |
| Craik, Sir Henry | Newdegate, F. A. | Pike Pease and the Marquess of Hamilton. |
| Dalrymple, Viscount | Nicholson, Wm. G. (Petersffeld) | |
| Doughty, Sir George | Oddy, John James | |
| Douglas, Rt. Hon. A. Akers- | O'Donnell, C. J. (Walworth) |
§ Resolution (11th May] reported,