asked the Chancellor of the Exchequer (1) whether the Treasury minute of 31 December 1897 on the second report of the Public Accounts Committee 1897 concerning the death duties of Alexander III, Emperor of Russia, has been superseded; and, if so, if he will list all appropriate references;(2) whether the Treasury minute of 31 December 1897 on the second report of the Public Accounts Committee 1897 concerning the death duties of Alexander III, Emperor of Russia, is currently the source of the power of all revenue bodies to waive tax.

The Boards of Inland Revenue and of Customs and Excise, which have duties of care and management of their respective taxes laid upon them by statute, subject to the general direction of the Treasury, exercise powers to waive tax. Particulars of the number of cases and amounts in which assessed tax has been remitted are reported annually by categories to the Comptroller and Auditor General. He is empowered to select cases for scrutiny and is responsible for ensuring that matters of particular interest are brought to attention in his annual report on the Appropriation Accounts of the Department. These procedures are consonant with the recommendations made in the second report of the Public Accounts Committee 1897.