"... should be here after the (s)election -whether Dudd or elbow ... "
Why? If, upon my death, I were to bequeath my son (say) a book, why should he then have to pay an inheritance tax? Or, instead of a book, a nice comfortable piece of furniture. Or instead of either, how about a precious work of art. Or an antique car. Or my holiday house. Or all the gold bars in my basement. Or the coins once buried by Captain Kidd and his pirate mates. Or more realistically the cash sitting in my bank account. Or my house.
I earned the cash with which to acquire same - and paid the requisite income tax along the way - and instead of gambling it on horses, or wine women and song, simply saved it and lived sensibly - why should I have to pay more tax when I kick the bucket?
