§ 2. "That in the case of persons dying on or after the thirtieth day of April, nineteen hundred and nine, Settlement Estate Duty shall be charged at a rate double that at which it is now chargeable, and that for the purpose of any claim to relief boon Estate Duty under sub-section (2) of section five or sub-section (1) of section twenty-one of the Finance Act, 1894, in the case of persons dying on or after the thirtieth day of April, nineteen hundred and nine, payment of or liability to duty (whether the payment is
1336§ made or the liability attached before, on, or after that date) in respect of settled property on the death of a person (other than the settlor), who was at the time of his death or had been at any time during the continuance of the settlement competent to dispose of the settled property, shall not be deemed to be a payment of or liability to duty in respect of settled property."
§ Motion made and Question put, "That this House cloth agree with the Committee in the said Resolution."
§ The House divided: Ayes, 274; Noes, 103.
1339| Division No. 146] | AYES. | [11.45 P.m. |
| Abraham, William (Rhondda) | Clough, William | Findlay, Alexander |
| Acland, Francis Dyke | Clynes, J. R. | Gibb, James (Harrow) |
| Adkins, W. Ryland D. | Cobbold, Felix Thornley | Gill, A. H. |
| Allen, A. Acland (Christchurch) | Collins, Stephen (Lambeth) | Glen-Coats, Sir T. (Renfrew, W.) |
| Allen, Charles P. (Stroud) | Collins, Sir Wm. J. (S. Pancras, W.) | Goddard, Sir Daniel Ford |
| Armitage, R. | Compton-Rickett, Sir J. | Gooch, George Peabody (Bath) |
| Armstrong, W. C. Heaton | Cooper, G. J. | Greenwood, G. (Peterborough) |
| Ashton, Thomas Gair | Corbett, C. H. (Sussex, E. Grinstead) | Greenwood, Hamar (York) |
| Astbury, John Meir | Cornwall, Sir Edwin A. | Grey, Rt. Hon. Sir Edward |
| Balfour, Robert (Lanark) | Cotton, Sir H. J. S. | Gwynn, Stephen Lucius |
| Baring, Godfrey (Isle of Wight) | Cowan, W. H. | Harcourt, Rt. Hon. L. (Rossendale) |
| Barlow, Sir John E. (Somerset) | Croaks, William | Harcourt, Robert V. (Montrose) |
| Barlow, Percy (Bedford) | Crossley, William J. | Hardie, J. Keir (Merthyr Tydvil) |
| Barnard, E. B. | Curran, Peter Francis | Harmsworth, R. L. (Caithness-sh.) |
| Barnes, G. N. | Dalziel, Sir James Henry | Harvey, W. E. (Derbyshire, N. E.) |
| Barran, Rowland Hirst | Davies, David (Montgomery Co.) | Harwood, George |
| Barry, Redmond J. (Tyrone, N.) | Davies, Ellis William (Eifion) | Haslam, James (Derbyshire) |
| Beale, W. P. | Davies, Timothy (Fulham) | Haworth, Arthur A. |
| Beaumont, Hon. Hubert | Davies, Sir W. Howell (Bristol, S.) | Hedges, A. Paget |
| Beck, A. Cecil | Dewar, Sir J. A. (Inverness-sh.) | Helme, Norval Watson |
| Bellairs, Carlyon | Dickinson, W. H. (St. Pancras, N.) | Hemmerde, Edward George |
| Benn, W. (Tower Hamlets, St. Geo.) | Dickson-Poynder, Sir John P. | Henderson, Arthur (Durham) |
| Bennett, E. N. | Dobson, Thomas W. | Henderson, J. McD. (Aberdeen, W.) |
| Bowerman, C. W. | Duckworth, Sir James | Henry, Charles S. |
| Bramsdon, T. A. | Duncan, C. (Barrow-in-Furness) | Higham, John Sharp |
| Brooke, Stanford | Duncan, J. Hastings (York, Otley) | Hobart, Sir Robert |
| Brunner, J. F. L. (Lancs., Leigh) | Dunn, A. Edward (Camborne) | Hobhouse, Charles E. H. |
| Brunner, Rt. Hon. Sir J. T. (Cheshire) | Dunne, Major E. Martin (Walsall) | Hodge, John |
| Bryce, J. Annan | Edwards, Enoch (Hanley) | Holland, Sir William Henry |
| Buckmaster, Stanley O. | Edwards, Sir Francis (Radnor) | Holt, Richard Durning |
| Burns, Rt. Hon. John | Elibank, Master of | Hooper, A. G. |
| Buxton, Rt. Hon. Sydney Charles | Erskine, David C. | Hope, W. H. B. (Somerset, N.) |
| Byles, William Pollard | Essex, R. W. | Howard, Hon. Geoffrey |
| Cawley, Sir Frederick | Esslemont, George Birnie | Hudson, Walter |
| Chance, Frederick William | Evans, Sir S. T. | Hutton, Alfred Eddison |
| Channing, Sir Francis Allston | Everett, R. Lacey | Hyde, Clarendon G. |
| Cherry, Rt. Hon. R. R. | Falconer, James | Illingworth, Percy H. |
| Churchill, Rt. Hon. Winston S. | Fenwick, Charles | Isaacs, Rufus Daniel |
| Cleland, J. W. | Ferens, T. R. | Jardine, Sir J. |
| Jenkins, J. | Nuttall, Harry | Smeaton, Donald Mackenzie |
| Johnson, John (Gateshead) | O'Brien, Patrick (Kilkenny) | Snowden, P. |
| Jones, Leif (Appleby) | O'Connor, John (Kildare, N.) | Soames, Arthur Wellesley |
| Jones, William (Carnarvonshire) | O'Connor, T. P. (Liverpool) | Spicer, Sir Albert |
| Jewett, F. W. | O'Grady, J. | Stanley, Hon. A. Lyulph (Cheshire) |
| Kekewich, Sir George | Parker, James (Halifax) | Steadman. W. C. |
| Laidlaw, Robert | Partington, Oswald | Stewart-Smith, D. (Kendal) |
| Lamb, Edmund G. (Leominster) | Pearce, Robert (Staffs, Leek) | Straus, B. S. (Mile End) |
| lamb, Ernest H. (Rochester) | Pearce, William (Limehouse) | Strauss, E. A. (Abingdon) |
| Lambert, George | Pease, Rt. Hon. J. A. (Saff. Wald.) | Surnmerbell, T. |
| Lamont, Norman | Philipps, Owen C. (Pembroke) | Sutherland, J. E |
| Layland-Barrett, Sir Francis | Pickersgill, Edward Hare | Taylor, John W. (Durham) |
| Lehmann, R. C. | Pointer, J. | Tennant, Sir Edward (Salisbury) |
| Lever, A. Levy (Essex, Harwich) | Pollard, Dr. G. H. | Tennant, H. J. (Berwickshire) |
| Levy, Sir Maurice | Porsonby, Arthur A. W. H. | Thomas, Apel (Carmarthen, E.) |
| Lloyd-George, Rt. Hon. David | Price, C. E. (Edinburgh, Central) | Thomas, Sir A. (Glamorgan, E.) |
| Lough, Rt. Hon. Thomas | Price, Sir Robert J. (Norfolk, E.) | Thomasson, Frarklin |
| Lupton, Arnold | Priestley, Arthur (Grantham) | Thorne, G. R (Wolverhampton) |
| Luttrell, Hugh Fownes | Priestley, W. E. B. (Bradford, E.) | Tomkinson, James |
| Lye Charles Henry | Radford, G. H. | Verney, F. W. |
| Macdonald, J. R. (Leicester) | Raphael, Herbert H. | Villiers, Ernest Amherst |
| Macdonald, J. M. (Falkirk Burghs) | Rea, Walter Russell (Scarboro') | Vivian, Henry |
| Mackarness, Frederic C. | Rees, J. D. | Welters, John Tudor |
| Maclean, Donald | Rendall, Atheistan | Walton, Joseph |
| MacNeill, John Gordon Swift | Richards, Thomas (W. Monmouth) | Ward, John (Stoke-upon-Trent) |
| Macpherson, J. T. | Richards, T. F. (Wolverhampton, W.) | Wardle, George J. |
| MacVeagh, Jeremiah (Down, S.) | Ridsdale, E. A | Waring, Walter |
| M'Callum, John M | Roberts, Charles H. (Lincoln) | Wason, Rt. Hon. E. (Clackmannan) |
| M'Kenna, Rt. Hon. Reginald | Roberts, G. H. (Norwich) | Wason, John Cathcart (Orkney) |
| M'Laren, Sir C. B. (Leicester) | Roberts, Sir J. H. (Denbighs.) | Waterlow, D. S. |
| M'Laren, H. D. (Stafford, W.) | Robertson, Sir G. Scott (Bradford) | Watt, Henry A. |
| M'Micking, Major G. | Robinson, S. | Wedgwood, Josiah C. |
| Maddison, Frederick | Robson, Sir William Snowdon | Weir, James Galloway |
| Mallet, Charles E. | Roch, Walter F. (Pembroke) | White, Sir George (Norfolk) |
| Manfield, Harry (Northants) | Roe, Sir Thomas | White, J. Dundas (Dumbartonshire) |
| Marnham, F. J. | Rogers, F. E. Newman | Whitehead, Rowland |
| Mason, A. E. W. (Coventry) | Rose, Charles Day | Whitley, John Henry (Halifax) |
| Massie, J. | Rowlands, J. | Whittaker, Rt. Hon. Sir Thomas P. |
| Masterman, C. F. G. | Runciman, Rt. Hon. Walter | Wilkie, Alexander |
| Menzies, Walter | Russell, Rt. Hon. T. W. | Williams, J. (Glamorgan) |
| Micklem, Nathaniel | Rutherford, V. H. (Brentford) | Williams, W. Llewelyn (Carmarthen) |
| Meltene, Percy Alport | Samuel, Rt. Hon. H. L. (Clevel'd) | Williamson, A. |
| Mond, A. | Scarisbrick, T. T. L. | Wills, Arthur Walters |
| Morgan, G. Hay (Cornwall) | Schwann, C. Duncan (Hyde) | Wilson, Henry J. (York, W.R.) |
| Morgan, J. Lloyd (Carmarthen) | Seat, A. H. (Ashton-under-Lyne) | Wilson, John (Durham, Mid) |
| Morse, L. L. | Sears, J. E. | Wilson, J. H. (Middlesborough) |
| Morton, Alpheus Cleophas | Seaverns, J. H. | Wilson, P. W. (St. Pancras. S.) |
| Murray. Cant. Hon. A. C. (Kincard.) | Seely, Colonel | Wilson, W. T. (Westhoughton) |
| Myer, Horatio | Shaw, Sir Charles E. (Stafford) | Winfrey, R. |
| Napier, T. B. | Sherwell, Arthur James | Wood, T. M`Kinnon |
| Neones, F. (Notts, Bassetlaw) | Shipman, Dr. John G | TELLERS FOR THE AYES.-Mr. |
| Nicholls, George | Silcock, Thomas Ball | J. H. Lewis and Captain Norton. |
| Norman, Sir Henry | Simon, John Allsebrook | |
| Nussey, Thomas Wiliana | ||
| NOES. | ||
| Acland-Hood, Rt. Hon. Sir Alex. F. | Coates, Major E. F. (Lewisham) | Lane-Fox, G. R. |
| Anson, Sir William Reynell | Cochrane, Hon. Thomas H. A. E. | Lee, Arthur H. (Hants, Farehnm) |
| Arkwright, John Stanhope | Craig, Charles Curtis (Antrim, S.) | Lockwood, Rt. Hon. Lt.-Col. A. R. |
| Ashley, W. W. | Craik, Sir Henry | Long, Col. Charles W. (Evesham) |
| Balcarres, Lord | Dalrymple, Viscount | Lyttelton, Rt. Hon. Alfred |
| Baldwin, Stanley | Doughty, Sir George | MacCaw, Wm. J. MacGeagh |
| Balfour, Rt. Hon. A. J. (City Lond.) | Douglas, Rt. Hon. A. Akers- | M'Calmont, Colonel James |
| Banbury, Sir Frederick George | Faber, Georga Denison (York) | Mason, Jaunt F. (Windsor) |
| Banner, John S. Harmood- | Faber, Capt. W. V. (Hants, W.) | Meysey-Thompson, E. C. |
| Baring, Capt. Hon. G. (Winchester) | Forster, Henry William | Mildmay, Francis Bingham |
| Barrie, H. T. (Londonderry, N.) | Foster, P. S. | Morpeth, Viscount |
| Beckett, Hon. Gervase | Gardner, Ernest | Morrison-Bell, Captain |
| Bigneld, Sir Arthur | Gooch, Henry Cubitt (Peckham) | Newdegate, F. A. |
| Bowles, G. Stewart | Gordon, J. | Nicholson, Wm G. (Petersfield) |
| Bridgeman, W. Clive | Gretton, John | Nugent. Sir Walter Richard |
| Brotherton, Edward Allen | Guinness, Hon. R. (Haggerston) | Oddy, John James |
| Bull, Sir William James | Harrison-Broadley, H. B. | O'Donnell, C. J. (Walworth) |
| Burdett-Coutts, W. | Hazleton, Richard | Parker, Sir Gilbert (Gravesend) |
| Butcher, Samuel Henry | Helmsely, Viscount | Parkes, Ebenezer |
| Carlile, E. Mildred | Hermon-Hodge, Sir Robert | Peel. Hon. W. Robert Wellesley |
| Carson, Rt. Hon. Sir Edward H. | Hill, Sir Clement | Pretyman, E. G. |
| Castlereagh, Viscount | Hope, James Fitzalan (Sheffield) | Randles, Sir John Scurrah |
| Cecil, Evelyn (Aston Manor) | Houston. Robert Paterson | Ratcliff, Major R. F. |
| Cecil, Lord R. (Marylebone, E.) | Hunt, Rowland | Rawlinson, John Frederick Peel |
| Chamberlain, Rt. Hon. J. A. (Worc'r.) | Joynson-hicks, William | Remnant, James Farqunarson |
| Clark, George Smith | Kerry, Earl of | Renwick, George |
| Clive, Percy Archer | Keswick, William | Roberts. S. (Sheffield, Ecclesall) |
| Clyde, J. Avon | Lambton, Hon. Frederick Wm. | Ronaldshay, Earl of |
| Ropner, Colonel Sir Robert | Talbot, Lord E. (Chichester) | Willoughby de Eresby, Lord |
| Rutherford, W. W. (Liverpool) | Talbot, Rt. Hon. J. G. (Oxford Univ.) | Wortley, Rt. Hon. C. B. Stuart- |
| Salter, Arthur Clavell | Thornton, Percy M. | Wyndham, Rt. Hon. George |
| Sheffield, Sir Berkeley George D. | Tuke, Sir John Batty | TELLERS FOR THE NOES.—Mr. |
| Smith, Abel H. (Hertford, East) | Valentia, Viscount | Pike Pease and the Marquess of Hamilton. |
| Stanley, Hon. Arthur (Ormskirk) | Walker, Cal. W. H. (Lancashire) | |
| Starkey, John R. | Warde, Col. C. E. (Kent. Mid) | |
| Staveley-Hill, Henry (Staffordshire) | Williams, Col. R. (Dorset, W.) |
§ Resolution reported,