10 MAY 1946, Page 13

DEATH DUTIES FOLLY

Silt,—Mr. P. E. Roberts, like Mr. Hugh Daltortp,ueats the maximum rate of death duties as 75 per cent. It is in fact a good deal more. There are expenses of administration, and legacy duty up to to per cent. So in the case of a very large estate, the heirs and legatees may get, not 25 per cent. of what is left, but less than 15 per cent. This adds force to Mr. Roberts' argument. (When he gave the figures for an estate of £2} million, he meant L2.1 million.)—Yours faithfully,