§ Mr. BUTCHER
asked the Chancellor of the Exchequer whether he is aware that under the will of Lord Carlisle, which was proved on or about 16th June, 1911, all his personal property, except when otherwise specified, was bequeathed to his wife, Lady Carlisle; whether it appeared from the Inland Revenue affidavits lodged at 950 Somerset House on the occasion of proving that will that amongst other property which was bequeathed to Lady Carlisle by her husband's will was a collection of pictures, books, and works of art situate in his residence at Castle Howard; whether any application was made to the Treasury under Section 20 of the Finance Act, 1896, to exempt such collection from Estate Duty and Legacy Duty so long as it remained unsold, on the ground that the collection was one of national, scientific, historic, and artistic interest, and whether such application was granted; what was the total principal value of that collection; whether the picture by Mabuse, recently sold by Lady Carlisle to the trustees of the National Gallery, formed part of that collection; whether the Estate Duty chargeable in respect of that picture should be calculated at the rate appropriate to the total principal value of the said collection; and whether the rate at which Estate Duty was in fact charged in respect of the said picture was at the rate appropriate to such total principal value?
§ Mr. MASTERMAN
It is a fact that under the will of Lord Carlisle, which was proved on the 14th June, 1911, all his personal property, unless otherwise specified, was bequeathed to his wife, Lady Carlisle. No application has been made to the Treasury under Section 20 of the Finance Act, 1896, as extended by Section 63 of the Finance (1909–10) Act, 1910, to exempt any collection of pictures, books, and works of art situate at Castle Howard from Estate Duty and Legacy Duty so long as it remained unsold, and the remainder of the hon. and learned Member's question does not therefore arise.
§ Mr. BUTCHER
Can the hon. Gentleman answer the second paragraph as to the application to the Treasury?