HC Deb 30 April 1913 vol 52 cc1177-8

asked whether it is with his sanction and in accordance with the usual practice of the Inland Revenue authorities that the collection of exceptionally interesting Roman remains unearthed at Caerwent, in the county of Monmouth, with the approval and largely at the expense of the late Lord Tredegar, and left by him in a museum on the site of the excavations for the benefit of the local inhabitants and of antiquarian visitors, is now being assessed by the authorities for the purposes of Estate Duty payable upon his death; and whether, if this process is inevitable under the existing law, he will, in the public interest and to prevent the dissipation of such collections, amend the law in the Finance Bill of the current Session so as to exempt such articles from the payment of Death Duties?


I am informed that there is no trace of any Death Duty assessment having been made as yet on the property in question. If the remains are shown to be of national or historic interest they would be entitled to exemption from Death Duties until they were sold, but up to the present no application for such exemption appears to have been made.