HC Deb 20 April 1910 vol 16 cc2173-9

Question put,—

A.—That, in the case of persons dying on or after the thirtieth day of April, nineteen hundred and nine, there shall be substituted for the rates of Estate Duty set out in the First Schedule to The Finance Act, 1907, the following rates:—

Where the principal value of the estate Estate duty shall be payable at the rate per cent, of
£ £
Exceeds 100 and does not exceed 500 1
Exceeds 500 and does not exceed 1,000 2
Exceeds 1,000 and does not exceed 5,000 3
Exceeds 5,000 and does not exceed 10,000 4
Exceeds 10,000 and does not exceed 20,000 5
Exceeds 20,000 and does not exceed 40,000 6
Exceeds 40,000 and does not exceed 70,000 7
Exceeds 70,000 and does not exceed 100,000 8
Exceeds 100,000 and does not exceed 150,000 9
Exceeds 150,000 and does not exceed 200,000 10
Exceeds 200,000 and does not exceed 400,000 11
Exceeds 400,000 and does not exceed 600,000 12
Exceeds 600,000 and does not exceed 800,000 13
Exceeds 800,000 and does not exceed 1,000,000 14
Exceeds 1,000,000 15

B.—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 is now chargeable, and that for the purpose of any claim to relief from Estate Duty under Sub-section (2) of Section 5 or Sub-section (1) of Section 21 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 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.

C.—That as from the thirtieth day of April, nineteen hundred and nine—

  1. (1) Any Legacy or Succession Duty now payable at the rate of three per cent. 2174 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 ten per cent.;
  2. (2) Legacy and Succession Duty, payable at the rate of one 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 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 thirtieth day of April, nineteen hundred and nine, and in the case of a succession 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.

D.—That in the case of persons dying on or after the thirtieth day of April, nineteen hundred and nine, three years shall be substituted for twelve months as the period preceding the death of the deceased before which a disposition purporting to operate as an immediate gift inter vivoa, or a surrender, assurance, divesting or disposition, must have been made or effected in order that the property taken under the disposition, or effected by the surrender, assurance, divesting, or disposition, may not be included as property passing on the death of the deceased.

E.—That in the case of persons dying on or after the thirtieth day of April, nineteen hundred and nine,—

  1. (1) no reduction shall be made in the estimate of the principal value of any property under Sub-section (5) of Section seven of The Finance Act, 1894, on account of the estimate being made on the assumption that the whole of the property is to be placed on the market at one and the same time;
  2. (2) the limitation on the estimate of the principal value of agricultural property under the same Sub-section shall cease.


That it is expedient to limit the debts and encumbrances which may be deducted from the value of an estate in determining

the value of the estate for the purposes of Estate Duty.

The Committee divided: Ayes, 331; Noes, 248.

Division No. 52.] AYES. [7.40 p.m.
Abraham, William Denman, Hon. R. D. Kemp, Sir G.
Addison, Dr. C. Devlin, Joseph Kennedy, Vincent Paul
Adkins, W. Ryland D. Dillon, John Kettle, Thomas Michael
Agnew, George William Doris, W. Kilbride, Denis
Ainsworth, John Stirling Duffy, William J. King, J. (Somerset, N.)
Alden, Percy Duncan, C. (Barrow-in-Furness) Lambert, George
Allen, Charles P. Duncan, J. Hastings (York, Otley) Lardner, James Carrige Rushe
Anderson, A. Edwards, Enoch Law, Hugh A. (Donegal, W.)
Armitage, R. Ellis, Rt. Hon. John Edward Layland-Barratt, Sir Francis
Ashton, Thomas Gair Elverston, H. Leach, Charles
Asquith, Rt. Hon. Herbert Henry Esmonde, Sir Thomas Lehmann, R. C.
Baker, H. T. (Accrington) Esslemont, George Birnle Levy, Sir Maurice
Baker, Joseph A. (Finsbury E.) Falconer, James Lewis, John Herbert
Balfour, Robert (Lanark) Farrell, James Patrick Lincoln, Ignatius T. T.
Barclay, Sir T. Fenwick, Charles Lloyd-George, Rt. Hon. David
Barlow, Sir John E. Ferens, T. R. Lough, Rt. Hon. Thomas
Barnes, G. N. Ferguson, R. C. Munro Low, Sir F. (Norwich)
Barran, Sir J. (Hawick) Ffrench, Peter Lundon, T.
Barran, Rowland Hirst (Leeds, N.) Flavin, Michael Joseph Luttrell, Hugh Fownes
Barry, E. (Cork, S.) France, G. A. Lynch, A. A.
Barry, Redmond J. (Tyrone, N.) Furness, Sir Christopher Macdonald, J. M. (Falkirk Burghs)
Barton, W. Gelder, Sir W. A. Macnamara, Dr. Thomas J.
Beale, W. P. Gibson, James P. MacVeagh, Jeremiah
Benn, W. (Tower Hamlets, St. Geo.) Gill, A. H. M'Callum, John M.
Eentham, G. J. Glanville, H. J. McKenna, Rt. Hon. Reginald
Bethell, Sir J. H. Glover, Thomas M'Laren, F. W. S. (Line, Spalding)
Birrel, Rt. Hon. Augustine Greenwood, G. G. Mallet, Charles E.
Black, Arthur W. Greig, Colonel J. W. Manfield, Harry
Boland, John Pius Grenfell, Cecil Alfred Marks, G. Croydon
Bowerman, C. W. Griffith, Ellis J. (Anglesey) Martin, J.
Bowles, T. Gibson Gulland, John W. Masterman, C. F. G.
Boyle, D. (Mayo, N.) Gwynn, Stephen Lucius (Galway) Meagher, Michael
Brace, William Hackett, J. Median, Francis (Leitrim, N.)
Brady, P. J. Haldane, Rt. Hon. Richard B. Meehan, Patrick A. (Queen's Co.)
Brigg, Sir John Hall, Frederick (Normanton) Manzies, Sir Walter
Brocklehurst, W. B. Hancock, J. G. Middlebrook, William
Brunner, J. F. L. Harcourt, Rt. Hon. L. (Rossendale) Millar, J. D.
Burke, E. Haviland- Harcourt, Robert V. (Montrose) Molloy. M.
Burns, Rt. Hon. John Hardie, J. Keir (Merthyr Tydvil) Molteno, Percy Alport
Burt, Rt. Hon. Thomas Harvey, T. E. (Leeds, W.) Mond, Alfred Moritz
Buxton, C. R. (Devon, Mid) Harvey, W. E. (Derbyshire, N.E.) Montagu, Hon E. S.
Buxton, Noel (Norfolk, N.) Harwood, George Mooney, J. J.
Buxton, Rt. Hon. Sydney C. (Poplar) Haslam, James (Derbyshire) Morgan, G. Hay (Cornwall)
Byles, William Pollard Haslam, Lewis (Monmouth) Morgan, J. Lloyd (Carmarthen)
Cameron, Robert Havelock-Allan, Sir Henry Morton, Alpheus Cleophas
Carr-Gomm, H. W. Haworth, Arthur A. Muldoon, John
Cawley, Sir Frederick (Prestwich) Hayden, John Patrick Murray, Captain Hon. A. C.
Chancellor, H. G. Hazleton, Richard Muspratt, M.
Channing, Sir Francis Allston Holme, Norval Watson Nannetti, Joseph P.
Chapple, Dr. W. A. Hemmerde, Edward George Neilson, Francis
Churchill, Rt. Hon. Winston S. Henderson, Arthur (Durham) Nicholson, Charles N. (Doncaster)
Clancy, John Joseph Henderson, J. McD. (Aberdeen, W.) Nolan, Joseph
Clough, William Henry, Charles S Norton, Capt. Cecil W.
Clynes, J. R. Herbert, Col. Sir Ivor Nugent, Sir Walter Richard
Collins, G. P. (Greenock) Higham. John Sharp Nussey, Sir Wilians
Collins, Stephen (Lambeth) Hindle, F. G. Nuttall, Harry
Collins, Sir Wm. J. (St. Pancras, W.) Hobhouse, Rt. Hon. Charles E. H. O'Brien, Patrick (Kilkenny)
Compton-Rickett, Sir J. Hodge, John O'Connor, John (Kildare, N.)
Condon, Thomas Joseph Hogan, Michael O'Connor, T. P. (Liverpool)
Corbett, A. Cameron (Glasgow) Hooper, A. G. O'Doherty, Philip
Cornwall, Sir Edwin A. Hope, John Deans (Fife, West) O'Dowd, John
Cory, Sir Clifford John Horne, C. Silvester (Ipswich) O'Kelly, Edward P. (Wicklow, W.)
Cowan, W. H. Howard, Hon. Geoffrey O'Kelly, James (Roscommon, N.)
Craig, Herbert J. (Tynemouth) Hudson, Walter O'Malley, William
Crawshay-Williams, Eliot Hughes, S. L. O'Neill, Dr. Charles (Armagh, S.)
Crosfield, A. H. Illingworth, Percy H. O'Shaughnessy, P. J.
Crossley, Sir W. J. Isaacs, Sir Rufus Daniel Palmer, Godfrey Mark
Cullinan, J. Johnson, W. Parker, James (Halifax)
Dalziel, Sir James H. (Kirkcaldy) Jones, Edgar (Merthyr Tydvil) Pearce, William
Davies, E. William (Elflon) Jones, H. Haydn (Merioneth) Pearson, Weetman H. M.
Davies, Sir W. Howell (Bristol, S.) Jones, William (Carnarvonshire) Pease, Rt. Hon. Joseph A.
Davies, M. Vaughan (Cardigan) Jowett, F. W. Philipps, Col. Ivor (Southampton)
Dawes, J. A. Joyce, Michael Philipps, Sir Owen C. (Pembroke)
Delany, William Kelly, Edward Phillips, John (Longford, S.)
Pickersgill, Edward Hare Schwann, Sir C. E. Walton, Joseph
Pirie, Duncan V. Scott, A. H. (Ashton-under-Lyne) Ward, John (Stoke-upon-Trent)
Painter, Joseph Seddon, J. Ward, W. Dudley (Southampton)
Pollard, Sir George H. Seely, Col. Right Hon. J. E. B. Wardle, George J.
Power, Patrick Joseph Shackleton, David James Waring, Walter
Price, C. E. (Edinburgh, Central) Sheehy, David Warner, Thomas Courtenay T.
Price, Sir Robert J. (Norfolk, E.) Sherwell, Arthur James Wason, Rt. Hon. E. (Clackmannan)
Priestley, Arthur (Grantham) Shortt, Edward Wason, John Cathcart (Orkney)
Priestley, Sir W. E. B. (Bradford, E.) Simon, John Allsebrook Waterlow, D. S.
Pringle, W. M. R. Smyth, Thomas F. (Leitrim, S.) Watt, Henry A.
Radford, G. H. Snow den, P. Wedgwood, Joslah C.
Raffan, Peter Wilson Soares, Ernest J. White, Sir George (Norfolk)
Rainy, A. Rolland Spicer, Sir Albert White, J. Dundas (Dumbartonshire)
Raphael, Herbert H. Stanley, Albert (Staffs, N.W.) White, Sir Luke (York, E.R.)
Rea, Walter Russell Strachey, Sir Edward Whitehouse, John Howard
Reddy, M. Summers, James Woolley Whittaker, Rt. Hon. Sir Thomas P.
Redmond, John E. (Waterford) Sutherland, J. E. Whyte, Alexander F. (Perth)
Redmond, William (Clare, E.) Sutton, John E. Wiles, Thomas
Rees, J. D. Taylor, John W. (Durham) Wilkle, Alexander
Rendall, Athelstan Taylor, Theodore C. (Radcliffe) Williams, Aneurin (Plymouth)
Richards, Thomas Tennant, Harold John Williams, J. (Glamorgan)
Roberts, Charles H. (Lincoln) Thomas, Abel (Carmarthen, E.) Williams, P. (Middlesbrough)
Roberts, G. H. (Norwich) Thomas, Sir A. (Glamorgan, E.) Williams, Llewelyn (Carmarthen)
Roberts, Sir J. H. (Denblghs) Thomas, D. A. (Cardiff) Wilson, Hon. G. G. (Hull, W.)
Robertson, Sir G. Scott (Bradford) Thomas, J. H. (Derby) Wilson, Henry J. (York, W.R.)
Robertson, J. M. (Tyneside) Thorne, G. R. (Wolverhampton) Wilson, John (Durham, Mid)
Robson, Sir William Snowdon Thorne, William (West Ham) Wilson, J. W. (Worcestershire, N.)
Roch, Walter F. (Pembroke) Toulmin, George Wilson, T. F. (Lanark, N.E.)
Roche, Augustine (Cork) Trevelyan, Charles Philips Wilson, W. T. (Westhoughton)
Roche, John (Galway, East) Twist, Henry Winfrey, Richard
Roe, Sir Thomas Ure, Rt. Hon. Alexander Wood, T. M'Kinnon (Glasgow)
Rowntree, Arnold Verney, F. W. Young, William (Perth. East)
Runciman, Rt. Hon. Walter Vivian, Henry Younger, W. (Peebles and Selkirk)
Samuel, Rt. Hon. H. L. (Cleveland) Wadsworth, J. Yoxall, Sir James Henry
Samuel, J. (Stockton) Walker, H. De R. (Leicester)
Samuel, S. M. (Whitechapel) Walsh, Stephen TELLERS FOR THE AYES.—Master of Elibank and Mr. Fuller.
Scanlan, Thomas Walters, John Tudor
Acland-Hood, Rt. Hon. Sir Alex. F. Cautley, H. G. Gastrell, Major W. H.
Adam, Major W. A. Cave, George Gibbs, G. A.
Anson, Sir William Reynell Cecil, Evelyn (Aston Manor) Gilhooly, James
Archer-Shee, Major M. Cecil, Lord Hugh (Oxford University) Gilmour, Captain J.
Arkwright, John Stanhope Chaloner, Colonel R. G. W. Goldsmith, Frank
Ashley, W. W Chamberlain, Rt. Hon. J. A. (Worc'r.) Gooch, Henry Cubitt
Attenbarough, W. A. Chambers, J. Goulding, Edward Alfred
Bagot, Captain J. Clive, Percy Archer Grant, James Augustus
Baird, J. L. Clyde, J. Avon Greene, W. R.
Baker, Sir R. L. (Dorset, N.) Coates, Major E. F. Guiney, P.
Baldwin, Stanley Colefax, H. A. Guinness, Hon. W. E.
Balfour, Rt. Hon. A. J. (City Lond.) Cooper, Capt. Bryan (Dublin, S.) Gwynne, R. S. (Sussex, Eastbourne)
Banbury, Sir Frederick George Cooper, R. A. (Walsall) Haddock, George B.
Banner, John S. Harmood- Courthope, G. L. Hall, D. B. (Isle of Wight)
Baring, Captain Hon. G. V. Craig, Charles Curtis (Antrim, S.) Hall, E. Marshall (Toxteth, E.)
Barnston, H. Craig, Captain James (Down, E.) Hambro, Angus Valdemar
Barrie, H. T. (Londonderry, N.) Craig, Norman (Kent, Thanet) Hamersley, A. St. George
Bathurst, Hon. A. B. (Glouc, E.) Cralk, Sir Henry Hamilton, Marquess of (Londonderry)
Bathurst, Charles (Wilton) Crean, Eugene Hardy, Laurence (Kent, Ashford)
Beach, Hon. Michael Hugh Hicks Cripps, Sir C. A. Harris, F. L. (Stepney)
Beckett, Hon. W. Gervase Croft, H. P. Harris, H. P. (Paddington, S.)
Benn, I. H. (Greenwich) Dairymple, Viscount Harrison-Broadley, H. B.
Bentinck, Lord H. Cavendish- Dalziel, D. (Brixton) Healy, Maurice (Cork, N.E.)
Beresford, Lord C. Dickson, Rt. Hon. C. Scott Healy, Timothy Michael
Bird, A. Dixon, C. H. Heath, Col. A. H.
Boyle, W. L. (Norfolk, Mid) Douglas, Rt. Hon. A. Akers- Heimsley, Viscount
Boyton, J. Du Cros, Alfred (Tower Hamlets, Bow) Hermon-Hodge, Sir Robert
Brackenbury, Henry Langton Du Cros, Arthur P. (Hastings) Hickman, Col. T.
Brassey, H. L. C. (Northants, N.) Duke, H. E. Hill, Sir Clement
Brassey, Capt. R. (Banbury) Duncannon, Viscount Killler, Dr. A. P.
Bridgeman, W. Clive Dunn, Sir W. H. (Southwark) Hills, J. W.
Brotherton, Edward Allen Eyres-Monsell, B. M. Hoare, S. J. G.
Brunskill, G. F. Faber, George Denison (Clapham) Hohler, G. F.
Bull, Sir William James Falle, Bertram Godfray Hope, Harry (Bute)
Burdett-Coutts, w. Fell, Arthur Hope, James Fitzalan (Sheffield)
Butcher, J. G. (York) Finlay, Sir Robert Home, William E. (Surrey, Guildford)
Butcher, S. Henry (Cambridge Univ.) Fisher, W. Hayes Homer, A. L.
Calley, Colonel T. C. P Fitzroy, Hon. E. A. Houston, Robert Paterson
Campbell, Rt. Hon. J. H. M. Flannery, Sir J. Fortescue Hume-Williams, W. E. '
Carllie, E. Hildred Fleming, Valentine Hunt, Rowland
Carson, Rt. Hon. Sir Edward H. Fletcher, J. S. Hunter, Sir C. R. (Bath)
Castlereagh, Viscount Foster, J. K. (Coventry) Jackson, John A. (Whitehaven)
Cator, John Gardner, Ernest Jardine, E. (Somerset, E.)
Jessel, Captain H. M. Newman, John R. P. Sheehan, Daniel Daniel
Kerr-Smiley, Peter Kerr Newton, Harry Kottingham Stanier, Beville
Kerry, Earl of Nicholson, Wm. G. (Petersfield) Stanley, Hon. Arthur (Ormskirk)
Keswick, William Nield, Herbert Stanley, Hon. G. F. (Preston)
Kimber, Sir Henry Norton-Griffiths, J. (Wednesbury) Starkey, John R.
King. Sir Henry Seymour (Hull) O'Brien, William (Cork, N.E.) Staveley-Hill, Henry (Staffordshire)
Kinloch-Cooke, Sir Clement O'Donnell, John (Mayo, S.) Steel-Maitland, A. D.
Kirkwood, J. H. M. O'Neill, Hon. A. E. B. (Antrim, Mid) Stewart, Gershom (Ches. Wirral)
Knight, Capt. E. A. Orde-Powlett, Hon. W. G. A. Stewart, Sir M'T. (Kirkcudbright)
Knott, James Ormsby-Gore, Hon. William Strauss, A.
Lane-Fox, G. R. Paget, Almeric Hugh Sykes, Alan John
Law, Andrew Bonar (Dulwich) Parkes, Ebenezer Talbot, Lord E.
Lawson, Hon. Harry Peel, Capt. R. F. (Woodbridge) Terrell, H. (Gloucester)
Lee, Arthur H. Peel, Hon. W. R. W. (Taunton) Thompson, Robert
Lewisham, Viscount Perkins, Walter F. Thynne, Lord A.
Llewelyn, Venables Peto, Basil Edward Tobin, Alfred Aspinall
Lloyd, G. A. Pollock, Ernest Murray Tryon, Capt. George Clement
Locker-Lampson, O. (Ramsay) Pretyman, E. G Tullibardine, Marquess of
Lockwood, fit. Hon. Lt.-Col. A. R. Proby, Col Douglas James Valentia, Viscount
Long, Rt. Hon. Walter Quilter, William Eley C. Verrall, George Henry
Lonsdale, John Brownlee Randles, Sir John Scurrah Walker, Col. W. H. (Lancashire)
Lowe, Sir F. W. (Birm., Edgbaston) Rankin, Sir James Walrond, Hon. Lionel
Lyttelton, Rt. Hon. A. (Hanover Sq.) Ratcliff, Major R. F. Ward, Arnold (Herts, Watford)
Lyttelton, Hon. J. C. (Draftwich) Rawlinson. John Frederick Peel Warde, Col. C. E. (Kent, Mid.)
Mackinder, H. J. Rawson, Colonel R. H. Wheler, Granville C. H.
Macmaster, Donald Remnant, James Farquharson White, Major G. D. (Lanes., Southport)
M'Arthur, Charles Rice, Hon. Walter F. Williams, Col. R. (Dorset, W.)
M'Calmont, Col. James Ridley, Samuel Forde Willoughby, Major Hon. Claude
Magnus, Sir Philip Roberts, S. (Sheffield, Ecclesall) Willoughby de Eresby, Lord
Mallaby-Deeley, Harry Rolleston, Sir John Wilson, A. Stanley (York, E.R.)
Mason, J. F. Ronaldshay, Earl of Winterton, Earl
Meysey-Thompson, E. C. Rothschild, Lionel de Wolff, Gustav Wilhelm
Mildmay, Francis Bingham Royds, Edmund Wood, John (Stalybridge)
Mills, Hon. Charles Thomas Rutherford, Watson Worthington-Evans, L. (Colchester)
Mitchell, William Foot Salter, Arthur Clavell Wortley, Rt. Hon. C. B. Stuart-
Moore, William Samuel, Sir Harry (Norwood) Wyndham, Rt. Hon. George
Morpeth, Viscount Sanderson. Lancelot Younger, George (Ayr Burghs)
Morrison, Captain J. A. Sandys, G. J. (Somerset, Wells)
Morrison-Bell, Major A. C. Sandys, Lieut.-Col. T. M. (Bootie) TELLERS FOR THE NOES.—Mr. H. W. Forster and Lord Balcarres.
Mount, William Arthur Sassoon, Sir Edward Albert
Newdegate, F. A. Scott, Sir S. (Marylebone, W.)