3
therefore, as property which passes at death under
the Act of 1894.
If, therefore, as would appear
to be the case, a death gratuity in the Colonies
is in much the same category as a death gratuity
under the Superannuation Acts in this country, it
would probably not be liable to duty here if it formed
part of an estate in the United Kingdom.
18th May, 1932.
11. Duncan.
I kuite timal the Felto
may so as shaped,
7. Hunter
ond
with N. Duncan's minute (ales.
J.Mlad
18/5/2
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2.
to sel
Tel. No. 66 to hov. H.K. Cholamed)-20 hay 1932
Сорогі
Copics of Mos (1) ~ts and be put an 91661/2 a Persmuel.
20/ 21/0
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atare