24 MAY 1902, Page 16

THE LAND DEDICATION BILL.

[To THE EDITOR OF THE "SPECTATOR:1 SIR,—You were good enough in the Spectator of May 3rd to say a few words in commendation of the Land Dedication Bill now before the House of Commons. May I ask you now kindly to insert this belated letter, with my apologies for delay ? You expressed the opinion that land dedicated to the public use and enjoyment should be exempt from Death- duties. When the Bill was last before the House in 1900 it contained provisions to the effect that such dedication should be "taken into consideration," not only by Somerset House, but by Assessment Committees. These provisions were objected to by the Government, but I was told, to my comfort, that the plea of diminution of value due to the dedi- cations would be found to be irresistible, and that is emphati- cally my own opinion.—I am, Sir, &c., Druids Cross, Wauertree, Liverpool. Ram T. BRUNNER.