CO129-404 - Acting Governor Claud Severn - 1913 [10-12] — Page 408

C403

The Secretary, Estate Duty Office, to Crown Agents.

C.O

P/Pensions 584.

37622

1987.1913 Estate Duty.

RECS

Gentlemen,

Somerset House, W.C.

23rd October, 1913.

IR 31 00 13

Alexander Thomson Walker deceased

I write to say that from information whi ch

has been furnished to this office it would appear that

a claim for Estate Duty has arisen under the provisions

of Section 2 (1) (d) of the Finance Act, 1894, in

connection with the death, on the 27th July last, of

the above deceased in respect of a pension of £109

per annum which has been granted to his widow from

the Widows and Orphans Fund of Hong Kong.

The deceased, who is described in the Inland

Revenue Affidavit of his Estate as a Civil Engineer,

was employed as a Government Servant in Hong Kong and

it is understood that he was bound to contribute to

the Fund in question.

Mr. Trevor C. Newman, the Solicitor acting

for the widow of the deceased, states that he has been

in communication with the Crown Agents in relation to

the matter and that he understands that the persion is

not liable to Death Duties.

With a view to determining whether any

liability to duty attaches to pensions of this nature, I shall be much obliged if you will inform me whether the pensions are guaranteed by the Government and whether members' contributions are made compulsorily

and