§ Mr. DENMANasked the Secretary to the Treasury whether his attention has been called to the demand for Legacy Duty which became payable in 1886, under the will of William Jackson, deceased, 612 and which is now demanded from a beneficiary under the will of W. Jackson's surviving trustee, also deceased; whether it is proposed now to insist on this payment, which was due a quarter of a century ago from wholly different persons; and whether his attention has been called to Section 13 of the Finance Act, 1907?
§ Mr. MASTERMANIn the case referred to by the hon. Member the duty should have been paid by the trustee when it fell due, and, not having been so paid, is a debt due from his estate, which is ample to provide it without hardship to the beneficiary. Under Section 13 of the Finance Act, 1907, the interest has been remitted, but in the circumstances of the case it is considered that there is no sufficient ground for further relief.