§ Return ordered, "of Tables showing—
- (1) For Estate Duty alone, in terms of an annual tax, expressed in pence per £, on income reckoned at four per cent., the relative burden in each category of the present tax on capital;
- (2) The amount of a terminable annuity costing £100 per £5 of annuity, expressed in pence per £1 of income reckoned at four per cent., to endure for 30 years (i.e., the average duration of a succession), which a successor would have to pay in order to discharge the Estate Duty on the passing of the property to him in place of raising the amount of the duty by way of capital mortgage of the property; and
- (3) The amount of a terminable annuity upon a three per cent. basis, expressed in pence per £ of income reckoned at four per cent., to endure for 30 years (i.e., the average duration of a succession), which an owner would have to pay if he wished to provide the Estate Duty on the passing of the property on his own death."—[Mr. Austen Chamberlain.]