§ Mr. RAMSAYasked the Chancellor of the Exchequer, (1) how many estates of deceased persons between £1,000 and £1,010 6s. 3d. have been sworn in each of the last five financial years; in how many of the estates between the above-mentioned figures has either the 5 per cent. or 10 per cent. legacy duty been paid; and whether he is prepared to consider making a modification as regards duty in order to obviate hardship in numerous cases;
(2) how many estates of deceased persons between £15,000 and £15,161 5s. 10d. have been sworn in each of the last five financial years; in how many of the estates between the above mentioned 2240W figures has the 1 per cent. legacy duty been paid; and whether he is prepared to consider making a modification as regards the duty in order to obviate hardship in numerous cases?
§ Mr. P. SNOWDENNo statistics are kept of the estates falling within the limits mentioned or of the legacy duties paid in connection therewith. I would, however, draw the hon. Member's attention to Section 13 (2) of the Finance Act, 1914, which provides for a reduction of the full amount of duty in small cases such as he refers to in his first question. I am not prepared to ask Parliament to extend the application of that provision to the larger cases to which the hon. Member refers in his second question