asked the Chancellor of the Exchequer the amount of Estate Duty which has been paid to date on the estate of the late Sir John Ellerman; whether a complete and final valuation of the estate for Death Duty purposes has yet been made; and, if so, what is the figure of the valuation?

I am not prepared to disclose information relating to the estate of an individual taxpayer.

Can the hon. Gentleman say whether there is any precedent at all for the information for which my hon. Friend asks?

Not so far as I am aware, but perhaps the hon. Gentleman will give me notice of that question?

If I can show the hon. Gentleman a precedent for giving such information, will he be prepared to state it in this particular case?

I think it is definitely not in the public interest to disclose the Income Tax return, or any return, about individual taxpayers. I must rely on the confidence which the taxpayer has in the discretion of the Government.

Will not the hon. Gentleman have regard to the fact that it is not a request for information with regard to Income Tax, but Estate Duty, and, of course, the person concerned is no longer alive?

I think that the same objections obviously apply.

Viscountess ASTOR:

Is it not of great public interest that Sir John Ellerman started as a penniless boy and made a fortune; and should not we look with pride on this triumph of private enterprise?