asked the Minister for Finance whether he will state on what grounds succession duty was claimed from Patrick Lynch, of Derrynagarragh, Co. Westmeath, on the death of his brother, Thady Lynch, on December 25th, 1919.
Ceisteanna—Questions. Oral Answers. - Succession Duty Claim.
The following are the facts of the case. Thady Lynch, by his will dated September 13th, 1919, devised the lands of Derrynagarragh, Co. Westmeath, to Patrick Lynch, his brother, subject to the support and maintenance of his sister, Bridie Lynch, for her life. A claim for succession duty, therefore, arose on the death of Thady Lynch under Sections 2 and 10 of the Succession Duty Act, 1853, as amended by Section 58 (1) of the Finance (1909-10) Act, 1910. Under Section 42 of the Succession Duty Act, 1853, the duty is a first charge on the interest of the successor, Patrick Lynch, and consequently is payable by him.
Is the Minister aware that the value of the estate was £3,950, on which was charged estate duty amounting to £133 11s. 2d. in July, 1920, and an extra £14 2s. in March, 1922, that the Ministry demanded £95 legacy duty in 1926, and £183 15s. 3d. as succession duty in the same year, and does the Minister think that a total charge of £426 is a fair charge on an estate valued at £3,000?
I am sure that all charges that were made were legally due.