IT does not sound possible, but it i The following is a list of the cost of the is a fact that by making a large gift! different types of Life-boat and of these to the Institution during his life other parts of the equipment of the wealthy man may actually save money.! Service which are no less essential to its The lastitution recently received a sum! efficiency : of about £20,000 from a gentleman who had decided to leave that amount to Motor Life-boat (60-ft. Barnett the Institution in his will, but who Twin Screw) . . . £14,000 altered this to an immediate gift, not j Motor Life-boat (50-ft. Barnett only because of the satisfaction of seeing' Twin Screw) . . . £13,000 a Life-boat built and bearing his name | Motor Life-boat (Watson Type) £9,000 in his life-time, but because he found j Motor Life-boat (Norfolk and that, if he lived another year, he would | Suffolk Type) . . . £9,000 by this gift have saved several thousand | Motor Life-boat (Self-righting pounds to his estate Mysterious as this j Type) .... £8,000 sounds, it is quite simple. By his gift he j Concrete Slipway . £6,000~£10,000 has reduced his capital so that it will come Motor Life-boat House . £1,800-£3,000 into a lower category for payment of | Motor Life-boat Engine . . £1,600 Estate Duty, and he will thus save one j Winch and Engine. . . £950 per cent, on the whole of his capital. Motor Caterpillar Tractor . £750 He has also saved both the Estate and Life-boat Carriage. . . £600 Legacy Duty which would become pay- j Line-throwing Gun . . £20 able on the legacy if given on his death endow, a Life-boat for fifteen years, or for the life of the Boat, that is, to pay for its maintenance, a gift is necessary no duty payable on a gift given to an Institution, such as this, during the life- time of the donor, provided he lives for instead of during his lifetime. There is; In order not only to present, but to at least one year after having made the j varying from £11,200, in the case of the gift. We would seriously ask those who i 60-ft. Barnett Twin-Screw Type, to may contemplate leaving money to the! £8,500. In order both to present a Life- Lif e-boat Service to consider if it would boat and to endow it for ever, so that not be better to make the gift at once, the Boat will not only be maintained Motor Life-boats are being built that j but replaced by a new Boat whenever await a donor and a name, and there J this is necessary, a gift is required are other and less costly gifts which the ; varying from £31,500 to £18,000, accord- Institution is always glad to receiving to the type of Boat.