I appreciate that. But the various parties appear before the court and the court decides that the will did not provide for an equitable distribution, or that the law has not provided for it, and it can vary that distribution. It can also, I take it, in the terms of the order vary the apportionment of the death duties. Surely it would be competent for the court to do that. I am almost thinking aloud1, but it could make it a condition to the varying of the provision of the will that beneficiary A should receive fifty per cent of what wras provided in the will and that the person to whom the remaining fifty per cent of the legacy W'as transferred should pay a proportionately greater amount of any death duties that were levied, and if party A had been assessed for a greater amount he should be reimbursed that amount by party B to whom the transfer was made. It is indicated to me by the officials that they feel it is not practicable or desirable that any other basis should be taken for the assessment of dominion succession duties than the assets as they devolve on the date of death; and if there is a local statute which provides for varying that, then the local jurisdiction should make provision for the necessary adjustments of death duty liabilities or whatever other charges may attach to the estate.