27 NOVEMBER 1909, Page 13

GIFTS "INTER VIVOS."

tTo THE EDITOR OF TER "SPECTATOR."] Srn,—I beg to notice your article on November 20th on "Morality and Taxation," in which the motive for gifts inter vivos is taken to be the desire to avoid Death-duties. Will you allow me to point out many other motives that may occur to parents P The following cases have come within the limits of my experience :—Case 1: Parents may in view of the dis- position of children think it well for their training that they should have some responsibility for their own affairs. Case 2: The time comes when wild excursions are on foot into regions terrestrial and political. May not parents justifiably think that children do better to manage for them- selves rather than coming for help in every emergency P Case 3 : The time may come when some loss of memory may make it difficult to deal with the changes in testamentary arrangements that events make necessary. Is a parent not justified in carrying out his own wishes in his own way at his own time P It would be easy to add to these considerations, but it must always be remembered that gifts inter vivos will always be regarded only as means of escaping legal obliga- tions, and those who make them will be reprimanded and denounced as if they were Dukes or brewers.—I am, Sir, &c.,