§ Mr. J. MASONasked the Secretary to the Treasury whether, in assessing the last successor in an entail for Estate Duties, such assessment is based on his relationship to his immediate predecessor or to the original creator of the entail; for example, A entailed his property, and was succeeded by B, second cousin to A; B was succeeded by his son C; C is now succeeded by D, son of C, and the entail ends; is the assessment based on the scale applicable to property passing from father to son, i.e., from C to D, or passing to a second cousin twice removed, i.e., from A to D?
§ Mr. BALDWINMy hon. Friend, no doubt, is referring to Succession Duty, and in the case put, if C was tenant-in-tail and died without disentailing and is succeeded as tenant-in-tail by his son D, the assessment would depend on the relationship of D to C.