HC Deb 11 May 1914 vol 62 cc884-9

5. Motion made, and Question put, That, in the case of persons dying after the fifteenth day of August, nineteen hundred and fourteen, there shall be substituted for the rates of the Estate Duty set out in the Second Schedule to the Finance (1909–10) Act, 1910, 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 60,000 7
Exceeds 60,000 and does not exceed 80,000 8
Exceeds 80,000 and does not exceed 100,000 9
Exceeds 100,000 and does not exceed 150,000 10
Exceeds 150,000 and does not exceed 200,000 11
Exceeds 200,000 and does not exceed 250,000 12
Exceeds 250,000 and does not exceed 300,000 13
Exceeds 300,000 and does not exceed 350,000 14
Exceeds 350,000 and does not exceed 400,000 15
Exceeds 400,000 and does not exceed 500,000 16
Exceeds 500,000 and does not exceed 600,000 17
Exceeds 600,000 and does not exceed 800,000 18
Exceeds 800,000 and does not exceed 1,000,000 19
Exceeds 1,000,000 and does not exceed 20

The Committee divided: Ayes, 282; Noes, 186.

Division No. 96.] AYES. [12.30 a.m.
Abraham, William (Dublin, Harbour) Collins, Sir Stephen (Lambeth) Goldstone, Frank
Acland, Francis Dyke Compton-Rickett, Rt. Hon. Sir J. Greenwood, Hamar (Sunderland)
Addison, Dr. Christopher Condon, Thomas Joseph Greig, Colonel J. W.
Adkins, Sir W. Ryland D. Cornwall, Sir Edwin A. Grey, Rt. Hon. Sir Edward
Agar-Robartes, Hon. T. C. R. Cotton, William Francis Griffith, Ellis Jones
Ainsworth, John Stirling Cowan, W. H. Guest, Major Hon. C. H. C. (Pembroke)
Allen, Arthur A. (Dumbartonshire) Craig, Herbert J. (Tynemouth) Gwynn, Stephen Lucius (Galway)
Allen, Rt. Hon. Charles P. (Stroud) Crooks, William Hackett, John
Arnold, Sydney Crumley, Patrick Hall, Frederick (Yorks, Normanton)
Asquith, Rt. Hon. Herbert Henry Cullinan, John Harcourt, Robert V. (Montrose)
Baker, Harold T. (Accrington) Dalziel, Rt. Hon. Sir J. H. (Kirkcaldy) Hardie, J. Keir
Baker, Joseph Allen (Finsbury, E.) Davies, Timothy (Lincs., Louth) Harmsworth, Cecil (Luton, Beds)
Baring, Sir Godfrey (Barnstaple) Davies, Sir W. Howell (Bristol, S.) Harvey, A. G. C. (Rochdale)
Barlow, Sir John Emmott (Somerset) Dawes, James Arthur Harvey, T. E. (Leeds, West)
Barnes, George N. De Forest, Baron Haslam, Lewis (Monmouth)
Barran, Sir John N. (Hawick Burghs) Delany, William Hayden, John Patrick
Barran, Rowland Hurst (Leeds, N.) Denman, Hon. Richard Douglas Hayward, Evan
Barton, William Devlin, Joseph Hazleton, Richard
Beale, Sir William Phipson Dickinson, Rt. Hon. Willoughby H. Hemmerde, Edward George
Beck, Arthur Cecil Dillon, John Henderson, Arthur (Durham)
Benn, W. W. (T. Hamlets, St. George) Donelan, Captain A. Henry, Sir Charles
Bethell, Sir J. H. Doris, William Herbert, General Sir Ivor (Mon., S.)
Birrell, Rt. Hon. Augustine Duffy, William J. Higham, John Sharp
Black, Arthur W. Duncan, C. (Barrow-in-Furness) Hogge, James Myles
Boland, John Plus Duncan, J. Hastings (Yorks, Otley) Holmes, Daniel Turner
Booth, Frederick Handel Edwards, Clement (Glamorgan, E.) Holt, Richard Durning
Bowerman, Charles W. Edwards, Sir Francis (Radnor) Hope, John Deans (Haddington)
Boyle, Daniel (Mayo, North) Edwards, John Hugh (Glamorgan, Mid) Hudson, Walter
Brady, Patrick Joseph Esmonde, Dr. J. (Tipperary, N.) Hughes, Spencer Leigh
Brocklehurst, W. B. Esmonde, Sir Thomas (Wexford, N.) Illingworth, Percy H.
Brunner, John F. L. Essex, Sir Richard Walter John, Edward Thomas
Bryce, J. Annan Esslemont, George Birnie Johnson, W.
Buckmaster, Sir Stanley O. Falconer, James Jones, Edgar (Merthyr Tydvil)
Burns, Rt. Hon. John Farrell, James Patrick Jones, H. Hayden (Merioneth)
Burt, Rt. Hon. Thomas Fenwick, Rt. Hon. Charles Jones, J. Towyn (Carmarthen, East)
Byles, Sir William Pollard Ffrench, Peter Jones, Leif (Notts, Rushcliffe)
Carr-Gomm, H. W. Field, William Jones, William S. Glyn- (Stepney)
Cawley, Sir Frederick (Prestwich) Fiennes, Hon. Eustace Edward Jowett, Frederick William
Cawley, Harold T. (Lancs., Heywood) Flavin, Michael Joseph Joyce, Michael
Chancellor, Henry George Furness, Sir Stephen Wilson Kelly, Edward
Chapple, Dr. William Allen Gelder, Sir W. A. Kennedy, Vincent Paul
Churchill, Rt. Hon. Winston S. George, Rt. Hon. D. Lloyd Kenyon, Barnet
Clancy, John Joseph Gill, A. H. Kilbride, Denis
Clough, William Gladstone, W. G. C. King, Joseph
Collins, Godfrey P. (Greenock) Glanville, Harold James Lambert, Rt. Hon. G. (Devon, S. Molton)
Lambert, Richard (Wilts, Cricklade) O'Kelly, Edward P. (Wicklow, W.) Shortt, Edward
Lardner, James C. R. O'Kelly, James (Roscommon, N.) Simon, Rt. Hon. Sir John Allsebrook
Law, Hugh A. (Donegal, West) O'Malley, William Smith, Albert (Lancs., Clitheroe)
Lawson, Sir W. (Cumb'rld, Cockermth) O'Neill, Dr. Charles (Armagh, S.) Smith, H. B. Lees (Northampton)
Leach, Charles O'Shaughnessy, P. J. Smyth, Thomas F. (Leitrim, S.)
Levy, Sir Maurice O'Shee, James John Soames, Arthur Wellesley
Lewis, Rt. Hon. John Herbert O'Sullivan, Timothy Spicer, Rt. Hon. Sir Albert
Low, Sir Frederick (Norwich) Outhwaite, R. L. Strauss, Edward A. (Southwark, West)
Lundon, Thomas Parker, James (Halifax) Sutherland, John E.
Lyell, Charles Henry Parry, Thomas H. Taylor, John W. (Durham)
Lynch, Arthur Alfred Pearce, Robert (Staffs, Leek) Taylor, Theodore C. (Radcliffe)
Macdonald, J. M. (Falkirk Burghs) Pearce, William (Limehouse) Taylor, Thomas (Bolton)
Macnamara, Rt. Hon. Dr. T. J. Philipps, Colonel Ivor (Southampton) Tennant, Harold John
Macpherson, James Ian Phillips, John (Longford, S.) Thomas, James Henry
MacVeagh, Jeremiah Pointer, Joseph Thorne, G. R. (Wolverhampton)
M'Callum, Sir John M. Pollard, Sir George H. Thorne, William (West Ham)
M'Curdy, C. A. Ponsonby, Arthur A. W. H. Toulmin, Sir George
McKenna, Rt. Hon. Reginald Pratt, J. W. Trevelyan, Charles Philips
M'Laren, Hon. F. W. S. (Lincs., Spalding) Price, C. E. (Edinburgh, Central) Verney, Sir Harry
M'Laren, Hon. H. D. (Leics.) Price, Sir Robert J. (Norfolk, E.) Walters, Sir John Tudor
Marks, Sir George Croydon Priestley, Sir Arthur (Grantham) Walton, Sir Joseph
Marshall, Arthur Harold Priestley, Sir W. E. B. (Bradford, E.) Ward, W. Dudley (Southampton)
Martin, Joseph Primrose, Hon. Neil James Wardie, George J
Mason, David M. (Coventry) Radford, George Heynes Warner, Sir Thomas Courtenay T.
Meehan, Francis E. (Leitrim, N.) Raffan, Peter Wilson Wason, Rt. Hon. E. (Clackmannan)
Meehan, Patrick J. (Queen's Co., Leix.) Rea, Rt. Hon. Russell (South Shields) Wason, John Cathcart (Orkney)
Middlebrook, William Rea, Walter Russell (Scarborough) Watt, Henry Anderson
Millar, James Duncan Reddy, Michael Webb, H.
Molloy, Michael Redmond, John E. (Waterford) Wedgwood, Josiah C.
Money, L. G. Chiozza Redmond, William (Clare, E.) White, J. Dundas (Glasgow, Tradeston)
Montagu, Hon. E. S. Redmond, William Archer (Tyrone, E.) White, Sir Luke (Yorks, E. R.)
Mooney, John J. Rendall, Athelstan White, Patrick (Meath, North)
Morgan, George Hay Richardson, Albion (Peckham) Whitehouse, John Howard
Morison, Hector Richardson, Thomas (Whitehaven) Whyte, Alexander F. (Perth)
Morrell, Philip Roberts, Charles H. (Lincoln) Wiles, Thomas
Morton, Alpheus Cleophas Roberts, George H. (Norwich) Wilkie, Alexander
Muldoon, John Roberts, Sir J. H. (Denbighs) Williams, Aneurin (Durham, N. W.)
Munro, Rt. Hon. Robert Robertson, Sir G. Scott (Bradford) Williams, John (Glamorgan)
Murphy, Martin J. Robertson, John M. (Tyneside) Williams, Llewelyn (Carmarthen)
Murray, Captain Hon. Arthur C. Robinson, Sidney Williams, Penry (Middlesbrough)
Nannetti, Joseph P. Roch, Walter F. (Pembroke) Williamson, Sir Archibald
Nicholson, Sir Charles N. (Doncaster) Roche, Augustine (Louth) Wilson, Hon. G. G. (Hull, W.)
Nolan, Joseph Roe, Sir Thomas Wilson, John (Durham, Mid)
Nugent, Sir Walter Richard Rowlands, James Wilson, Rt. Hon. J. W. (Worcs. N)
O'Brien, Patrick (Kilkenny) Runciman, Rt. Hon. Walter Wilson, W. T. (Westhoughton)
O'Connor, John (Kildare, N.) Russell, Rt. Hon. Thomas W. Yeo, Alfred William
O'Connor, T. P. (Liverpool) Scanlan, Thomas Young, William (Perthshire, East)
O'Doherty, Philip Seely, Rt. Hon. Colonel J. E. B.
O'Donnell, Thomas Sheehy, David TELLERS FOR THE AYES.-Mr.
O'Dowd, John Sherwell, Arthur James Gulland and Mr. W. Jones.
NOES.
Agg-Gardner, James Tynte Carlile, Sir Edward Hildred Falle, Bertram Godfray
Amery, L. C. M. S. Carson, Rt. Hon. Sir Edward H. Fell, Arthur
Anson, Rt. Hon. Sir William R. Cassel, Felix Fisher, Rt. Hon. W. Hayes
Anstruther-Gray, Major William Cator, John Fitzroy, Hon. Edward A.
Archer-Shee, Major, Martin Cautley, Henry Strother Foster, Philip Staveley
Ashley, Wilfrid W. Cave, George Gibbs, George Abraham
Astor, Waldorf Cecil, Evelyn (Aston Manor) Gilmour, Captain John
Baird, John Lawrence Cecil, Lord Hugh (Oxford University) Goldman, C. S.
Baker, Sir Randolf L. (Dorset, N.) Cecil, Lord R. (Herts, Hitchin) Gordon, Hon. John Edward (Brighton)
Baldwin, Stanley Chaloner, Colonel R. G. W. Grant, J. A.
Banbury, Sir Frederick George Chaplin, Rt. Hon. Henry Gretton, John
Banner, Sir John S. Harmood- Clay, Captain H. H. Spender Guinness, Hon. Rupert (Essex, S. E.)
Bariow, Montague (Salford, South) Clive, Captain Percy Archer Guinness, Hon. W. E. (Bury S. Edmunds)
Barnston, Harry Coates, Major Sir Edward Feetham Gwynne, R. S. (Sussex, Eastbourne)
Bathurst, Hon. A. B. (Glouc., E.) Cooper, Sir Richard Ashmole Haddock, George Bahr
Bathurst, Charles (Wilts, Wilton) Courthope, George Loyd Hall, D. B. (Isle of Wight)
Benn, Arthur Shirley (Plymouth) Craig, Ernest (Cheshire, Crewe) Hall, Frederick (Dulwich)
Benn, Ion Hamilton (Greenwich) Craig, Norman (Kent, Thanet) Hambro, Angus Vaidemar
Bennett-Goldney, Francis Craik, Sir Henry Hardy, Rt. Hon. Laurence
Bentinck, Lord H. Cavendish- Crichton-Stuart, Lord Ninian Harris, Henry Percy
Bird, Alfred Croft, Henry Page Harrison-Broadley, H. B.
Blair, Reginald Dalrymple, Viscount Helmsley, Viscount
Boles, Lieut.-Colonel Dennis Fortescue Dalziel, Davison (Brixton) Henderson, Sir A. (St. Geo., Han. Sq.)
Boscawen, Sir Arthur S. T. Griffith- Denison-Pender, J. C. Henderson, Major H. (Berks, Abingdon)
Boyton, James Dickson, Rt. Hon. C. Scott Herbert, Hon. A. (Somerset, S.)
Brassey, H. Leonard Campbell Dixon, C. H. Hewins, William Albert Samuel
Bridgeman, William Clive Du Cros, Arthur Philip Hibbert, Sir Henry F.
Bull, Sir William James Duke, Henry Edward Hills, John Waller
Burdett-Coutts, W. Duncannon, Viscount Hoare, S. J. G.
Burn, Colonel C. R. Eyres-Monsell, Bolton M. Hohler, Gerald Fitzroy
Campbell, Captain Duncan F. (Ayr, N.) Faber, George Denison (Clapham) Hope, Harry (Bute)
Hope, James Fitzalan (Sheffield) Mills, Hon. Charles Thomas Stanley, Hon. G. F. (Preston)
Hope, Major J. A. (Midlothian) Morrison-Beil, Major A. C. (Honiton) Staveley-Hill, Henry
Home, E. (Surrey, Guildford) Mount, William Arthur Stewart, Gershom
Horner, Andrew Long Newdegate, F. A. Swift, Rigby
Houston, Robert Paterson Newman, John R. P. Sykes, Alan John (Ches., Knutsford)
Hume-Williams, W. E. Newton, Harry Kottingham Talbot, Lord Edmund
Hunt, Rowland Nicholson, William G. (Petersfield) Thomson, W. Mitchell- (Down, North)
Hunter, Sir Charles Rodk. Orde-Powiett, Hon. W. G. A. Touche, George Alexander
Ingleby, Holcombe Ormsby-Gore, Hon. William Tryon, Captain George Clement
Jessel, Captain H. M. Paget, Almeric Hugh Tullibardine, Marquess of
Joynson-Hicks, William Parker, Sir Gilbert (Gravesend) Valentia, Viscount
Kerr-Smiley, Peter Kerr Parkes, Ebenezer Walker, Colonel William Hall
Keswick, Henry Pease, Herbert Pike (Darlington) Walrond, Hon. Lionel
Kinloch-Cooke, Sir Clement Peel, Lieut.-Colonel R. F. Ward, A. S. (Herts, Watford)
Lane-Fox, G. R. Pole-Carew, Sir R. Warde, Colonel C. E. (Kent, Mid)
Larmor, Sir J. Pollock, Ernest Murray Watson, Hon. W.
Lee, Arthur Hamilton Pryce-Jones, Colonel E. Weston, Colonel J. W.
Lewisham, Viscount Quilter, Sir William Eley C. Wheler, Granville C. H.
Lloyd, George Ambrose (Stafford, W.) Randles, Sir John S. Williams, Colonel R. (Dorset, W.)
Lloyd, George Butler (Shrewsbury) Rawson, Colonel R. H. Willoughby, Major Hon. Claud
Locker-Lampson, G. (Salisbury) Roberts, S. (Sheffield, Ecclesall) Wills, Sir Gilbert
Locker-Lampson, O. (Ramsey) Ronaldshay, Earl of Wilson, A. Stanley (Yorks, E. R.)
Lockwood, Rt. Hon. Lt.-Colonel A. R. Rutherford, Watson (L'pool, W. Derby) Wilson, Captain Leslie O. (Reading)
Lowe, Sir F. W. (Birm., Edgbaston) Samuel, Samuel (Wandsworth) Winterton, Earl
Lyttelton, Hon. J. C. Sanders, Robert Arthur Wood, John (Stalybridge)
MacCaw, William J. MacGeagh Sanderson, Lancelot Worthington-Evans, L.
Mackinder, Halford J Sandys, G. J. Wortley, Rt. Hon. C. B. Stuart-
Macmaster, Donald Sassoon, Sir Philip Yate, Colonel C. E.
Malcolm, Ian Scott, Sir S. (Marylebone, W.) Younger, Sir George
Mason, James F. (Windsor) Smith, Harold (Warrington)
Meysey-Thompson, E. C. Stanier, Beville TELLERS FOR THE NOES.—Major
Mildmay, Francis Bingham Stanley, Hon. Arthur (Ormskirk) White and Sir M. Wilson.