§ Mr. BENNETTasked the Secretary of State for Dominion Affairs whether he is aware of the effect which the absence of a reciprocal arrangement between Great Britain and the Union for the avoidance of double Death Duties has upon investments in South Africa; whether the double Death Duty is in existence in other Dominions; and whether the British Government will take steps in conjunction with the Union Government to find a means to abolish this double tax?
§ Mr. RONALD McNEILLSection 20 of the Finance Act, 1894, provides for the making of arrangements for the avoidance of a double charge to Death Duties within the British Empire, and such arrangements have been made under the section in some 40 eases. The question of making a similar arrangement with the Union of South Africa has been under consideration, but it has not as yet been found possible to make such an arrangement within the terms of the section referred to.