HC Deb 08 July 1909 vol 7 cc1532-3W

asked whether, for purposes of probate, the Finance Bill of 1909 is to be regarded as having passed into law on 29th April, 1909; whether the higher rate of duty proposed by the Bill is charged from that date; and, if so, by what authority a subject of the Crown is called upon to pay taxation which has not received the sanction of Parliament and the Crown?


I can add nothing to the replies given to similar questions of the hon. Members for the Strand Division and for the Kingswinford Division of Staffordshire on the 10th and 23rd ultimo, in which it was stated that in connection with deaths on or after 30th April, 1909, Estate Duty is accepted only at the rates set out in the relative Budget Resolution. As regards the latter part of the question, I may refer the hon. Member to the note on page 589 of the 1906 edition of Sir W. Erskine May's "Parliamentary Practice."