§ 36. Mr. Doigasked the Chancellor of the Exchequer if he will seek to amend the law to make it compulsory for receipts for the payment of rent to be stamped even when they are on rent books which are the property of the landlord.
§ Mr. MacDermotNo, Sir.
§ Mr. DoigIs my hon. and learned Friend aware that rent books are the only receipts which most people have and that this Answer is making Stamp Duty a voluntary duty which they can please themselves whether they pay or not?
§ Mr. MacDermotI would remind my hon. Friend that there is no duty to give a receipt unless it is asked for. The entry made in a rent book belonging to the landlord does not constitute in law the giving of a receipt. Any tenant is at liberty to demand a receipt in addition which must be stamped.