§ 67. Mr. COUPERasked the Chancellor of the Exchequer whether, as a means of ensuring full payment of death duties, he has considered the proposal for introducing into England and Wales the system which prevails in Scotland of requiring the attachment of inventories of estates to grants of probate or confirmation of the estate of a deceased person, so that, in the event of estate subsequently transpiring, it will be incumbent upon the deceased's executor to lodge an inventory of the estate omitted in the original inventory upon which additional Estate Duty will become exigible?
§ Mr. CHURCHILLThe suggestion of my hon. Friend has not been overlooked, and will be considered in connection with any proposals which it may become necessary to introduce for improving the machinery of collection of Estate Duty.