§ *MR. EVELYN CECIL () Hertfordshire, Hertford
I beg to ask Mr. Chancellor of the Exchequer whether he could see his way to introduce any legislation for the reduction of succession or probate duties payable by the estates of soldiers killed on active service.
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.
The estates of sailors, marines, and soldiers killed on active service are now exempt from probate or estate duties. I do not think this exemption should be extended to succession duties. To do so would really be in certain cases to relieve comparatively distant relations or stranger's obtaining an inheritance by the death of a soldier at an unexpectedly early date. I do not see why such persons should receive the inheritance free of tax. Of course it would very rarely happen that the estate, was of sufficient value to be liable.