Manawatu Evening Standard. Circulation, 3,500 Copies Daily, FRIDAY. APRIL 8, 1910. THE DEATH DUTIES.

Manawatu Standard, Volume 9185, Issue 9185, 8 April 1910, Page 4

Manawatu Evening Standard. Circulation, 3,500 Copies Daily, FRIDAY. APRIL 8, 1910. THE DEATH DUTIES.

In another column we publish a letter from Mr-A. R. Barclay, of Dunedin, an erstwhile supporter of the Government, in which he deals scathingly with one device adopted of replenishing the national coffers. The writer refers to the Death Duties Act of last session, and he tells of its effect upon the first estate to come under it in Dunedin. An old man died in that city, and his property realised about £92. During his lifetime he had been shown some kindness by one or two friends, and having no relatives, the old man thought to show his gratitude by bequeathing some email sums to those who had befriended him. To one he left £25, and to each of three others he directed that £10 should be given. The payment of medical and funeral expenses reduced the whole sum of £78, and then other deductions were made of £10 for enclosing .and marking the grave, and £11 for costs and expenses of administration. Then the Government took its share by levying a ten per cent, death duty on top of all these other disbursements, reducing the value of the estate by £7 17s sd. By this time the amounts due to the legatees had been encroached upon. Their small bequests had to be diminished, and it is to this rapacious plundering of a poor man's estate that Mr Barclay objects. It is pointed out that under the old Act no death duty at all was payable on estates valued at lees than £100, but in the new Act, while no estate duty must be paid, there is no exemption in regard to the succession duty payable by other than wives and children. With these exceptions the Government levies toll on all bequests great and small. The few pounds bequeathed in token of friendship are subject to a deduction just as large proportionately as the opulent benefactions of the wealthiest in the community. A Government which thus levies an unjust tax upon the poor man's few pounds must be in serious want of funds. The Death Duties Act , was not put through the House without a protest. ■ Mr Massey made a strenuous fight 'against its proposals, and told the Government just how the Act would operate, but no heed was given to his pjfeadhig for a- more

equitable, system of taxation. He was informed by the measure s duel supporter, Mr Laurenson, that "the. only class that has any burden cast upon them by this "Bill is the class that can afford it." , Mr Laurenson was very far from the mark, as tlje. case cited by Mr Barclay conclusively proves, and it behoves the Government to acknowledge its error and cease from penalising these small estates.