A SOLDIER'S BEQUEST

Dominion, Volume 11, Issue 246, 5 July 1918, Page 5

A SOLDIER'S BEQUEST

is — EXPLANATION BY MINISTER. What Mr. H. A. Knight, at a meeting of the Canterbury Patriotic Fund, termed a "scandalous thing," viz., the request of the Government for payment of duty on an amount loft by a returned soldier to the Patriotic' Fund of some wE3OO odd was referred by a reporter to the Minister of Stamp Duties (tho Hon. T. M. Wilford) on Tuesday. Mr. Wilford stated that he had no option but to carry out the. law as. ho found it, ■ The estate, referred to by Mr. ■ Knight was .tho estate of Mr. Alexander Deans, sheep farmer, and from the Press Association report it appeared as if the estate "left by the deceased was the J3OO odd which Mr. Knight had. alluded to. The value of tho estate for death duty purposes was ,£28,000. The position under the law was as follows: Within three years of his death tho deceased made certain gifts, of which ,£322 was made to the Patriotic Fund. Under Section 5, Sub-section. 1 (b) of tho Death Duties Act, 1909, _ this amount having been given within three years of his death, formed part of the dutiable estate. It would havo been fair, continued tho Minister, for Mr. Knight to have pointed out that though this amount of ,£322 paid estato duty under tho section ho had quoted, it was exempt from succession, duty under Section 17 of tho Act. "Perhaps," ho said, "it would ho too much to ask that tho Minister in charge of tho stamp duties should bo referred to before public, statements of this kind aro 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 tho last thing Mr. Knight ivould suggest would bo to ask mo to ignore tho law which I am required to administer. I should like_ Mr. Knight - to remember that no duty is charged to itlio giver to'tho Patriotic Funds, but any deduction that is made comes from tho share of those who inherit the ,£28,Q00."