DEATH DUTIES.

Otago Daily Times, Issue 19529, 11 July 1925, Page 2

DEATH DUTIES.

TO THE EDITOR. Sir, —I heartily agree xvith (he sentiments expressed by Mr G. M. Fowlds regarding death duties. Tlie effort of these duties has been forcibly brought homo to me of recent years. The Act onerates most inequitably. A series of deaths in a family may, and often does, cause an estate to pav far more than its fair share of duty. No account is taken of the number among whom the estate is divided or whether or not the legacy represents their sole means of livelihood. It is assumed that the duty is paid bv the deceased, xvherens tho cnposite is tho case ; —it is paid by those who remain. Resides, it is an Aet that can lie evaded. Those xvho have sufficient knowledge, and xvho are not, eut down unexpectedly, are ofteu able so to arrange their affairs ns to reduce e-reafK- the amount payable. In faet. the x-erv severity of tho Act causes this course to be taken. I consider the death duties the enidesf, and cruellest, of n'l forms of direct taxation, and one that is in urgent need of amendment.—l am. ete,. Experience.