asked the Chancellor of the Exchequer what steps he proposes to take with regard to the memorandum submitted to him on 20th November, 1950, by the National Union of Manufacturers urging that a public inquiry should be held into the effects on British industry of the present high rates of Estate Duty.

I would refer the hon. Member to the reply I gave to the hon. Member for Chippenham (Mr. Eccles) on 6th February.

Where evidence has been submitted to the effect that high Estate Duty is having a serious effect on production, cannot something be done about it?

I do not think there is any great evidence to that effect, or evidence of any hardship.