§ 3. "That after the 30th day of April, 3909—
§ 1. Any Legacy or Succession Duty now payable at the rate of three per cent. shall be payable at the rate of five per cent., and any Legacy or Succession Duty now payable at the rate of five per cent. or six per cent. shall be payable at the rate of 10 per cent.;
§ 2. Legacy and Succession Duty, payable at the rate of 1 per cent. under the Stamp Act, 1815, and the Succession Duty Act, 1853, respectively, or any other Act, shall be charged, notwithstanding any repeal effected by or anything contained in any other Act, and the duty shall be charged in the case
1340§ of husbands or wives as in the case of lineal ancestors or descendants;
§ the Resolution to take effect in the case of Legacy Duty only where the testator by whose will the legacy is given, or the intestate on whose death the Legacy Duty is payable, dies on or after the 30th day of April, 1909, and in the case of a Succession Duty arising through devolution by law only where the succession arises on or after that date, and in the case of a succession arising under a disposition, only if the first succession under the disposition arises on or after that date."
§ Motion made and Question put, "That this House doth agree with the Committee in the said Resolution."
§ The House divided: Ayes, 266; Noes, 101.
1341| Division No. 147.] | AYES. | [11.58 p.m. |
| Abraham, William (Rhondda) | Corbett, C. H. (Sussex, E. Grinstead) | Hardie, J. Keir (Merthyr Tydvil) |
| Acland, Francis Dyke | Cornwall, Sir Edwin A. | Harmsworth, R. L. (Caithness-sh.) |
| Adkins, W. Ryland D. | Cotton, Sir H. J. S. | Harvey, W. E. (Derbyshire, N.E.) |
| Allen, A. Acland (Christchurch) | Cowan, W. H. | Harwood, George |
| Allen, Charles P. (Stroud) | Crooks, William | Haslam, James (Derbyshire) |
| Armitage, R. | Crossley, William J. | Haworth, Arthur A |
| Ashton, Thomas Gair | Curran, Peter Francis | Hedges, A. Paget |
| Astbury, John Meir | Dalziel, Sir James Henry | Helme, Norval Watson |
| Balfour, Robert (Lanark) | Davies, David (Montgomery Co.) | Hemmerde, Edward George |
| Baring, Godfrey (Isle of Wight) | Davies, Ellis William (Elfion) | Henderson, Arthur (Durham) |
| Barlow, Sir John E. (Somerset) | Davies, Timothy (Fulham) | Henderson, J. McD. (Aberdeen, W.) |
| Barlow, Percy (Bedford) | Davies, Sir W. Howell (Bristol, S.) | Henry, Charles S. |
| Barnes, G. N. | Dewar, Sir J. A. (Inverness-sh.) | Higham, John Sharp |
| Barran, Rowland Hirst | Dickinson, W. H. (St. Pancras, N.) | Hobart, Sir Robert |
| Barry, Redmond J. (Tyrone, N.) | Dickson-Poynder, Sir John P. | Hobhouse, Charles E. H. |
| Beale, W. P | Dobson, Thomas W. | Hodge, John |
| Beaumont, Hon. Hubert | Duckworth, Sir James | Holland, Sir William Henry |
| Beck, A. Cecil | Duncan, C. (Barrow-in-Furness) | Holt, Richard Durning |
| Bellairs, Carlyon | Duncan, J. Hastings (York, Otley) | Hooper, A. G. |
| Benn, W. (Tower Hamlets, St. Geo.) | Dunn, A. Edward (Camborne) | Hope, W. H. B. (Somerset, N.) |
| Bennett, E. N. | Dunne, Major E. Martin (Walsall) | Hudson, Walter |
| Bowerman, C. W. | Edwards, Enoch (Hanley) | Hutton, Alfred Eddison |
| Bramsdon, T. A. | Edwards, Sir Francis (Radnor) | Hyde, Clarendon G. |
| Brooke, Stopford | Eubank, Master of | Illingworth, Percy H. |
| Brunner, J. F. L. (Lancs., Leigh) | Erskine, David C. | Isaacs, Rufus Daniel |
| Brunner, Rt. Hon. Sir J. T. (Cheshire) | Essex, R. W. | Jardine, Sir J. |
| Bryce, J. Annan | Esslemont, George Birnie | Jenkins, J. |
| Buckmaster, Stanley O. | Evans, Sir S. T. | Johnson, John (Gateshead) |
| Burns, Rt. Hon. John | Everett, R. Lacey | Jones, Leif (Appleby) |
| Buxton, Rt. Hon Sydney Charles | Falconer, J. | Jones, William (Carnarvonshire) |
| Byles, William Pollard | Fenwick, Charles | Laidlaw, Robert |
| Cawley, Sir Frederick | Ferens, T. R. | Lomb, Edmund G. (Leominster) |
| Chance, Frederick William | Findlay, Alexander | Lamb, Ernest H. (Rochester) |
| Channing, Sir Francis Allston | Gibb, James (Harrow) | Lambert, George |
| Cherry, Rt. Hon. R. R. | Gill, A. H. | Lamont, Norman |
| Churchill, Rt. Hon. Winston S. | Glen-Coats, Sir T. (Renfrew, W.) | Layland-Barrett, Sir Francis |
| Cleland, J. W. | Goddard, Sir Daniel Ford | Lehmann, R. C |
| Clough, William | Gooch, George Peabody (Bath) | Lever, A. Levy (Essex, Harwich) |
| Clynes, J. R. | Greenwood, G. (Peterborough) | Levy, Sir Maurice |
| Cobbold, Felix Thornley | Greenwood, Hamar (York) | Lloyd-George, Rt. Hon. David |
| Collins, Stephen (Lambeth) | Grey, Rt. Hon. Sir Edward | Lough, Rt. Hon. Thomas |
| Collins, Sir Wm. J. (S. Pancras, W.) | Gwynn, Stephen Lucius | Lupton, Arnold |
| Compton-Rickett, Sir J. | Harcourt, Rt. Hon. L. (Rossendale) | Luttrell, Hugh Fownes |
| Cooper, G. J. | Harcourt, Robert V. (Montrose) | Lyell, Charles Henry |
| Macdonald, J. R (Leicester) | Pollard, Dr. G. H. | Straus, B. S. (Mile End) |
| Macdonald, J. M. (Falkirk Burghs) | Ponsonby, Arthur A. W. H. | Strauss, E. A. (Abingdon) |
| Mackarness, Frederic C. | Price, C. E. (Edinburgh, Central) | Summerbell, T. |
| Maclean, Donald | Price, Sir Robert J. (Norfolk, E.) | Sutherland, J. E. |
| Macpherson, J. T. | Priestley, Arthur (Grantham) | Taylor, John W. (Durham) |
| MacVeagh, Jeremiah (Down, S.) | Priestley, W. E. B. (Bradford, E.) | Tennant, Sir Edward (Salisbury) |
| M'Callum, John M. | Radford, G. H. | Tennant, H. J. (Berwickshire) |
| McKenna, Rt. Hon. Reginald | Raphael, Herbert H. | Thomas, Abel (Carmarthen, E.) |
| M'Laren, Sir C. B. (Leicester) | Rea, Walter Russell (Scarborough) | Thomas, Sir A. (Glamorgan, E.) |
| M'Laren, H. D. (Stafford, W.) | Rendall, Athelstan | Thomasson, Franklin |
| M'Micking, Major G. | Richards, Thomas (W. Monmouth) | Thorne, G. R. (Wolverhampton) |
| Maddison, Frederick | Richards, T. F. (Wolverhampton, W.) | Tomkinson, James |
| Mallet, Charles E. | Ridsdale, E. A. | Verney, F. W. |
| Manfield, Harry (Northants) | Roberts, Charles H. (Lincoln) | Villiers, Ernest Amherst |
| Marnham, F. J. | Roberts, G. H. (Norwich) | Vivian, Henry |
| Mason, A. E. W. (Coventry) | Roberts, Sir J. H. (Denbighs) | Walters, John Tudor |
| Massie, J. | Robertson, Sir G. Scott (Bradford) | Walton, Joseph |
| Masterman, C. F. G. | Robinson, S. | Ward, Jobs (Stoke-upon-Trent) |
| Menzies, Walter | Robson, Sir William Snowdon | Waring, Walter |
| Micklem, Nathaniel | Roch, Walter F. (Pembroke) | Wason, Rt. Hon. E. (Clackmannan) |
| Molteno, Percy Alpert | Roe, Sir Thomas | Wason, John Cathcart (Orkney) |
| Mond, A. | Rogers, F. E. Newma | Waterlow, D. S. |
| Morgan, G. Hay (Cornwall) | Rose, Charles Day | Watt, Henry A. |
| Morgan, J. Lloyd (Carmarthen) | Rowlands, J. | Wedgwood. Josiah C. |
| Morse, L. L. | Runclman, Rt. Hon. Walter | Weir, James Galloway |
| Morton. Alpheus Cleophas | Russell, Rt. Hon. T. W. | White, Sir George (Norfolk) |
| Murray, Capt Hon. A. C. (Kincard.) | Rutherford, V. H. (Brentford) | White, J. Dundas (Dumbartonshire) |
| Myer, Horatio | Samuel, Rt. Hon. H. L. (Cleveland) | Whitehead, Rowland |
| Napier, T. B. | Scarisbrick, T. T. L. | Whitley, John Henry (Halifax) |
| Newnes, F. (Notts, Bassetlaw) | Schwann, C. Duncan (Hyde) | Whittaker, Rt. Hon. Sir Thomas P. |
| Nicholls, George | Scott, A. H. (Ashton-under-Lyne) | Wilkie, Alexander |
| Norman, Sir Henry | Sears, J. E | Williams, J. (Glamorgan) |
| Nussey, Thomas Willans | Seaverns, J. H. | Williams, W. Llewelyn (Carth'n) |
| Nuttall, Harry | Seely, Colonel | Williamson, A. |
| O'Brien, Patrick (Kilkenny) | Shaw, Sir Charles E. (Stafford) | Wills, Arthur Walters |
| O'Connor, John (Kildare, N.) | Sherwell, Arthur James | Wilson, Henry J. (York W.R.) |
| O'Connor, T. P. (Liverpool) | Shipman, Dr. John G. | Wilson, John (Durham, Mid) |
| O'Grady, J. | Silcock, Thomas Ball | Wilson, J. H. (Middlesbrough) |
| Parker, James (Halifax) | Simon, John Allsebrook | Wilson, P. W. (St. Pancras, S.) |
| Partington, Oswald | Snowden, P. | Wilson, W. T. (Westhoughton) |
| Pearce, Robert (Staffs, Leek) | Soames, Arthur Wellesley | Winfrey, R. |
| Pearce, William (Limehouse) | Spicer, Sir Albert | Wood, T. M'Kinnon |
| Pease, Rt. Hon. J. A. (Saff. Wald.) | Stanley, Han. A. Lyulph (Cheshire) | TELLERS FOR THE AYES.—Mr. |
| Philipps, Owen C. (Pembroke) | Steadman, W. C. | J. H. Lewis and Captain Norton. |
| Pickersgill, Edward Hare | Stewart-Smith, D. (Kendall | |
| Pointer, J. | ||
| NOES. | ||
| Acland-Hood, Rt. Hon. Sir Alex. F. | Faber, Capt. W. V. (Hants, W.) | O'Donnell, C. J. (Walworth) |
| Anson, Sir William Reynell | Foster, P. S. | Parker, Sir Gilbert (Gravesend) |
| Arkwright, John Stanhope | Gardner, Ernest | Parkes, Ebenezer |
| Ashley, W. W. | Gooch, Henry Cubitt (Peckham) | Pease, Herbert Pike (Darlington) |
| Baldwin, Stanley | Gordon, J. | Peel, Hon. W. R. W. |
| Balfour, Rt. Hon. A. J. (City Lond.) | Gretton, John | Pretyman, E. G. |
| Banbury, Sir Frederick George | Guinness, Hon. R. (Haggerston) | Ratcliff, Major R. F. |
| Banner, John S. Harmood- | Hamilton, Marquess of | Rawlinson, John Frederick Peel |
| Baring, Capt Hon. G. (Winchester) | Harrison-Broadley, H. B. | Remnant, James Farquharson |
| Barrie, H. T. (Londonderry, N.) | Hazleton, Richard | Renwick, George |
| Beckett, Hon. Gervase | Helmsley, Viscount | Roberts, S. (Sheffield, Ecciesall) |
| Bignold, Sir Arthur | Hermon-Hodge, Sir Robert | Ronaldshay, Earl of |
| Bowles, G. Stewart | Hill, Sir Clement | Ropner, Colonel Sir Robert |
| Bridgeman, W. Clive | Hope, James Fitzalan (Sheffield) | Rutherford, W. W. (Liverpool) |
| Brotherton, Edward Allen | Houston, Robert Paterson | Salter, Arthur Clavell |
| Bull, Sir William James | Hunt, Rowland | Sheffield, Sir Berkeley George D. |
| Burdett-Coutts, W | Joynson-Hicks, William | Smith, Abel H. (Hertford, East) |
| Butcher, Samuel Henry | Kerry, Earl of | Starley, Hon. Arthur (Ormskirk) |
| Carille, E. Hildred | Lambton, Hon. Frederick William | Starkey, John R. |
| Carson, Rt. Hon. Sir Edward H. | Lane-Fox, G. R. | Staveley-Hill, Henry (Staffordshire) |
| Castlereagh, Viscount | Lee, Arthur H. (Hants, Fareham) | Talbot, Lord E. (Chichester) |
| Cecil, Evelyn (Aston Manor) | Lockwood, Rt. Hon. Lt.-Col. A. R. | Talbot, Rt. Hon. J. G. (Oxford Univ.) |
| Cecil, Lord R. (Marylebone, E.) | Long, Col. Charles W. (Evesham) | Thornton, Percy M. |
| Chamberlain, Rt. Hon. J. A. (Worc'r.) | Lyttelton, Rt. Hon. Alfred | Tuke, Sir John Batty |
| Clark, George Smith | MacCaw, Wm. J. MacGeagh | Valentia, Viscount |
| Clive, Percy Archer | M'Calmont, Colonel James | Walker, Col. W. H. (Lancashire) |
| Clyde, J. Avon | Mason, James F. (Windsor) | Warde, Col. C. E. (Kent, Mid) |
| Coates, Major E. F. (Lewisham) | Meysey-Thompson, E. C. | Williams, Col. R. (Dorset, W.) |
| Cochrane, Hon. Thomas H. A. E. | Mildmay, Francis Bingham | Willoughby de Eresby, Lord |
| Craig, Charles Curtis (Antrim, S.) | Morpeth, Viscount | Wortley, Rt. Hon. C. B. Stuart- |
| Craik, Sir Henry | Morrison-Bell, Captain | Wyndham, Rt. Hon. George |
| Dalrymple, Viscount | Newdegate, F. A. | TELLERS FOR THE NOES.—Mr. |
| Doughty, Sir George | Nicholson, Wm. G. (Petersfield) | H. W. Forster and Lord Balcarres. |
| Douglas, Rt. Hon. A. Akers- | Nugent, Sir Walter Richard | |
| Faber, George Denison (York) | Oddy, John James |
§ Resolution reported,