§ SIR JOHN BRUNNER (Cheshire, Northwich)I beg to ask the Chancellor of the Exchequer whether, when two persons, each of whom inherits from or succeeds to the other, lose their lives practically at the same time through practically the same cause, as, for instance, father and son in a shipwreck, husband and wife in a railway accident, or two brothers on the same field of battle, the Death Duties are charged twice over; and, if this be the case, whether he will consider the provision of a remedy for this practice?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir MICHAEL HICKS BEACH,) Bristol, W.If there is no evidence to show that either of the two persons so dying survived the other, duty is claimed in respect of one devolution only from each of the deceased persons respectively to their respective known next-of-kin, or heir, or devisee, or legatee, as the case may be.