§ 27. Mr. A. M. SAMUELasked the Under-Secretary of State for the Colonies which of the British Dominions and/or provincial Governments within those Dominions impose duties analogous to the United Kingdom Legacy Duty, but payable in respect of assets belonging to the estate of a deceased person who was domiciled in the British Isles?
§ Major BOYD-CARPENTERWhile I should not feel justified in having an exhaustive analysis made of the various Death Duty systems at present in force in the British Possessions, I believe that the majority, if not all, of the Possessions which impose any Death Duties at all impose a duty on property which is situated within their respective territories regardless of the domicile of the deceased owner. Such a duty corresponds in principle with the British Estate Duty, which is a territorial duty, but does not correspond with the British Legacy Duty, which is dependent on the domicile of the deceased owner.
§ Mr. SAMUELIs my hon. Friend aware that the Quebec Succession Duty Act, 1914, puts a double duty upon the receivers of the estates of deceased persons who are domiciled in the British Isles?
§ Major BOYD-CARPENTERI am quite aware of that.
§ Mr. SAMUELWill the hon. and gallant Gentleman take steps to bring representations before the authorities to have that, disability removed?
§ Major BOYD-CARPENTERI believe that is being continually done.