§ Mr. SAMUEL ROBERTSasked the Chancellor of the Exchequer whether, having regard to the increased Death Duties, he will consider the desirability of making allowances by way of abatement in cases where death occurs at short intervals in the direct line of succession, or whether he will direct an inquiry to be made as to the practicability of some scheme to meet cases of hardship?
§ Mr. HOBHOUSENo, Sir. The suggestion is inconsistent with the principles of taxation by reference to death.