§ MR. AIRDI beg to ask the Chancellor of the Exchequer whether or not the compensation awarded to the dependants of a fatally injured workman, under the Workmen's Compensation Act, 1897, is liable to estate duty; and, where no other property is left, will it be necessary that probate or letters of administration should be taken out?
§ THE CHANCELLOR OF THE EXCHEQUER(Sir M. HICKS BEACH,) Bristol, W.The Board of Inland Revenue do not regard money awarded as compensation to the representatives of a deceased workman under the Workmen's Compensation Act, 1897, as passing on his death for the purposes of estate duty. So far as they are concerned, it will not be necessary that probate or letters of administration should be taken out where the deceased has left no other property.