The Land Taxation and the Economists. 187 



of triumph these landless capitalists revived the notion of tax- 

 ing the inheritance ; and realt}' at length became subject to 

 the death duties by Mr. Gladstone's Act of 1853.^ 



* 16 and 17 Vict. c. 51. Compare English Land and English Land- 

 lords, p. 250. G. Brodrick, 1881. 



