§ Mr. EVELYN CECILasked the Chancellor of the Exchequer whether the Inland Revenue is charging Legacy Duty at the increased scale imposed by the Finance Bill to persons other than a widow or lineal descendant, while the Legacy Duty imposed by the Finance Bill on certain 848 legacies to a widow or lineal descendant is not being charged; and, if so, why the new duty is being claimed in the one case and not in the other?
§ Mr. HOBHOUSEThe Inland Revenue is charging Legacy Duty at the increased rates, in accordance with the House of Commons Resolution, on legacies to persons other than a widow or lineal descendant, and is also charging Legacy Duty in accordance with the Resolution on legacies to widows and lineal descendants in all cases in which, when an account is tendered, it has been ascertained that a legacy, outside the exceptions in the Finance Bill, has been satisfied.