§ 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) 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) 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) 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) the limitation on the estimate of the principal value of agricultural property under the same Sub-section shall cease.
§ (8) ESTATE DUTY DEDUCTIONS.
§ That it is expedient to limit the debts and encumbrances which may be deducted from the value of an estate in determining
2176§ the value of the estate for the purposes of Estate Duty.
§ The Committee divided: Ayes, 331; Noes, 248.
2177Division 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 | |
NOES. | ||
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.) |