§ Mr. NEWMANasked the Chancellor of the Exchequer whether, having regard to the fact that sales and transfers of property have been taking place in Ireland subsequent to the 30th April, 1909, he will state if it is his intention to take action in those cases where Section 4 of the Finance (1909–10) Act, 1910, has not been complied with; and whether, if successful in obtaining summary convictions, the penalty of a fine not exceeding £10 and interest at 5 per cent. on any duty found to be payable from the date of execution of instrument will be inflicted?
Mr. McKINNON WOODNo case has yet arisen in which there has been such a failure to comply with the provisions of Section 4 of the Finance (1909–10) Act, 1910, as would justify prosecution; if such a case arises in the future, proceedings will be taken for the recovery of a penalty.