CO129-540-3 Death gratuity- liability to estate duty 10-5-1932 - 23-5-1932 — Page 3

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