Star.
London, England, 1824-02-12 00:00:00

LEGACY DUTY.

Mr. HUME moved for Returns of various descrip-
tions connected with the annual amount of the Legacy
Duty in Great Britain and Ireland, and the manner of
its collection. The very principle of the Legacy Duty,
it being a tax upon capital, was open, as it struck him,
to decided objection ; and from its amount, which for
die year 1823 was £1,793,000, and between the years
1797 and 18(23 no less than 1:22,124,000, it would be
seen that it formed no light question for the considera-
tion of the House. There were other circumstances,
however, beyond the amount of the Legacy Tat, and
connected with the mode of its collection, which tended
to make it a grievous and vexatious imposition. Owing
to the mismanagement of the persons to whom the bu-
siness of collection had been intrusted, there were cases
in which duties had been left unclaimed for fourteen or
fifteen years, which executors were now called upon to
pay, where legatees had died or disappeared. He (Mr.
Hume) really was of opinion, that the officers of Go-
vernment were bound to take the consequences of their
own neglect and omission ; and that the Statute of Li-
mitations, which barred any claim after six years' si-
lence by an individual, ought to extend to debts due,
or claimed by the servants of the Crown. Another ob-
jection which he should take to the present form of col-
lection, was the unnecessary delay which occurred be-
tween the grant of probate, frequently, and the report
of the same to the Stamp-office. There was nothing,
as far as he could discover, that should prevent pro.
bates or letters of administration in England, or " inven-
tories," as they were called, in Scotland, from being re-
ported within 48 hours of the time of their being granted.
By the present practice, people were detained in town,
very often to serious inconvenience; and the Public fur-
ther lost the advantage which resulted generally from
the early collection of a tax. Mr. Hume concluded by
moving for papers calculated to spew—first, the annual
amount of Revenue derived to the country from the
Legacy Duty ; and secondly, the number of probates,
inventories, and letters of administration, granted (with
notice of unsettled cases) from the date of the Act '2oth
Geo. 111. up to this time; and further, for certain papers
connected with arrangements in the collecting office.
The CHANCELLOR of the EXCHEQUER would
not trouble the House at present upon the policy of the
Legacy Duty ; the question, however, was one of some
importance, because it paid more than a million a year
to the Revenue. With respect to the claims for arrears.

he Vas prepared to admit that there might have been
cases of hardship, and that the fault had lain in an im-
petfect asrangernent (at the beginning) of the law. Since
the year 1812, however, such measures had been adopted
as would prevent the future occurrence of similar irre-
gularities ; and, with respect to the cases already in
question, the Treasury had taken such steps as he hoped
would remove all further occasion of complaint.
Mr. WARRE mentioned the eipedition of proceed-
ings (as regarded report of probate, &c.) which bad been
suggested by Mr. Hume.
The CHANCELLOR of the EXCHEQUER said,
that he would look into the practice.