HC Deb 21 October 1909 vol 12 c439

Return ordered, "Showing the amount of public charges leviable in respect of property having a capital value of £100, £1,000, £10,000, £100,000, and £1,000,000, respectively, of the following kinds:—

  1. (a) Consols;
  2. (b) The ordinary shares of an industrial company yielding five per cent.;
  3. (c) Freehold agricultural lands and buildings (assuming buildings to represent 30 per cent. of cost), the property yielding three per cent.;
  4. (d) Long leaseholds of urban land, built upon, yielding four per cent.;

Under the under-mentioned heads (including in the case of land and houses all charges, whether levied upon owners or upon occupiers):—

  1. (1) Stamp Duty upon conveyance on sale;
  2. (2) Stamp Duty upon marriage settlement;
  3. (3) Income Tax;
  4. (4) Land Tax;
  5. (5) Inhabited House Duty;
  6. (6) Local rates (on an assumed average of 7s. in the £ for town and 4s. in the £ for the country, respectively);
  7. (7) Death Duties on one succession (i.e., Estate Duty on passing of the property upon death and Legacy or Succession Duty, assuming it to pass in one sum—(a) to a spouse or lineal; (b) to a stranger in blood, distinguishing between (a) unsettled estate; (b) settled estate on first passing; and (c) settled estate on second or subsequent passings under the same settlement;
    1. (a) On the 31st March, 1909;
    2. (b) Under the Finance Bill as introduced;
    3. (c) Under the Finance Bill as amended in Committee."—[Mr. Walter Long.]

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