A SOLDIER'S BEQUEST

Press, Volume LIV, Issue 16254, 3 July 1918, Page 9

A SOLDIER'S BEQUEST

EXPLANATION BY MINISTER. What Mr H. A. Knight, at a meeting of the Canterbury Patriotic Fund, termed a "scandalous thing," viz., tho request of the Government for payment of duty on an amount left !>y a returned solJier to tho Patriotic Fund of some £300 odd was referred by a reporter to the Minister of Stamp Duties last evening. Mr Wilford stated that he had no option but to carry out the law as he found it. The estate referred to by lMr Knight was the estate of Mr Alexander Deans, bheep farmer, and from the Press Association report it appeared as if the estate left by the deceased was the £300 odd which Mr Knight had alluded to. Tho value of the estate for death duty purposes was £28,000. The position under the law was as follows: —Within three years of his death ths deceased made certain giftSj of which £322 was made to the Patriotic Fund. Under section 5, subsection 1 (b) of the Death Duties Act, 1909, this amount having been given within three years of his death, formed part of the dutiable estate. It would fair, continued the Minister, for Mr Knight to have pointed out that though this amount of £322 paid estate duty under the section he had quoted, it was exempt from succession duty under section 17 of the Act. "Perhaps," ho said, "it would bo too much to ask that the Minister in charge of the stamp duties should be referred to before public statements of this kind are made. Mr Knight might also recollect that whatever grievance of this kind he has might be referred by way of petition to Parliament, and that Mr Knight would certainly not find me unsympathetic. But surely the last thing Mr Knight would suggest would be to ask (me to ignore the law which I am required to administer. I should like Mr Knight to remember that no duty is charged to tho giver to the Patriotic Funds, but deduction that is made C om e s fro"- chare of those who in- , herit the £28,000."