§ Lord R. CECIL (for Mr. Bowles)
asked the Chancellor of the Exchequer whether taxation is now being levied in accordance with the terms of the Budget Resolutions or in accordance with the terms of the Finance Bill; has any duty been levied upon ungotten minerals or upon gifts made within five years of death; if so, will the amounts so overpaid be returned to those who have paid them; and, in that case, will he state when and in what manner these repayments will be made?
§ Mr. HOBHOUSE
Taxes have been collected under the authority of the Budget Resolutions, and in accordance with the terms of the Finance Bill, only in the ordinary cases where the immediate collection of the duties is necessary in order to safeguard the interests of the Revenue. No duties have been collected on ungotten minerals or in respect of the special provision as to gifts made within five years of death. The question of repayment, therefore, does not arise.