r disappointing
legitimate expectations, the State should take the whole property as to
which anyone dies intestate without leaving near relations. The whole
subject of Death Duties needs reconsideration; a mere increase of these
duties all round would cause intolerable hardship in some cases and
would discourage people from attempting by careful foresight to make
provision for those dependent on them, but when very large sums devolve
on death to persons who are not dependents, the State might take a much
larger portion of a deceased person's property than it does at present.
If a multi-millionaire dies without leaving a wife or lineal
descendants, there would be no hardship in taking fifty per cent. of his
property--not devoted to charitable purposes--for the State. It would
not be difficult to frame provisions to meet the possibility of
settlements being made to evade the duty.

(8) Legitimation by subsequent marriage would remove many cases of great
hardship, and might aid in inducing fathers to recognise their duties to
children for whose existence they are responsible, and also to the
mothers of such children.

(9) A regular form of legal adoption should be provided by which,
subject to some form of public sanction to secure that the adopting
parents are fit and able to take such responsibility, persons might give
children, whom they desire to adopt, a recognised legal position. The
losses caused by the War make this question one of increased practical
importance.

(10) The reform of the law as to marriage ought not to be longer
delayed. The question has already been carefully considered by the
Commission of which Lord Gorell was chairman. This subject will, no
doubt, provoke controversy, and it is impossible to discuss it fully
here, but delay may have serious consequences.

The above incomplete list will be sufficient to indicate in a fairly
definite way some of the work that has to be done in Law Reform. It is
certainly a heavy task, but in almost all cases the lines on which
reform could be carried out are clear, and it only requires that the
matter should be resolutely taken in hand. If a small expert committee
to consider each branch of the subject and draft the necessary Bills
were appointed, or some Minister were made definitely responsible for
attending to such matters, and if the procedure in Parliament were
reformed as suggested, the congestion in Parliament need not prevent
these reforms from being