Yesterday the leader of the opposition raised a question in respect of an estate being mulcted once, twice, or three times in rapid succession, in the event of deaths. I am not sure whether the minister gave a final answer. He will be aware of instances in other countries-I am thinking of one or two cases in the United Kingdom which have come to my knowledge-when two and even three deaths in less than two years have played havoc with the property distributed under the terms of a will.
Mr. ILSLEY': No provision is made in these resolutions, nor do I think there is any in the bill to afford relief against several impositions of succession duties at short intervals, or what are called quick successions. The matter could perhaps be considered before the bill is introduced, but as at present prepared there is no such clause. In that regard I believe it is similar to many other succession duties acts.
Under the Consolidated Revenue and Audit Act there is power to remit penalties and duties and amounts due the crown. That power is used very sparingly. It is exercised only in well-recognized classes of cases. It is very rarely indeed that an exception is made to the rules laid down, but that power does exist in the crown and could be utilized if it were considered proper to do so in order to relieve a particular case.