In close relation with the income-tax is the estate duty, with its adjuncts of Legacy and Succession Duties. After Pitt's failure to carry the succession duty in 1796, no change was made till Gladstone's introduction in 1853 of a duty on land and settled property parallel to the legacy duty on free personality. Apart from certain minor alterations, the really vital change was the extension in 1894 of the old Probate Duty into a comprehensive impost (entitled the Estate Duty) applicable to all the possessions of a deceased person. This "Inheritance Tax"--to give it its scientific title--operates as a complementary property tax, and is thus an addition to the contribution from incomes derived from large properties. By graduation the charges on large estates in 1908-1909 (before the proposal for further increase in 1909-1910) came to 10% on £1,000,000, and reached the maximum of 15% at £3,500,000. From the several forms of the "Inheritance Taxes" the national revenue gained £14,500,000, with 4½ millions as a supplementary yield for local finance. The immense expansion of direct taxation is evident on comparing 1840 with 1908. In the former year the Probate and legacy duties brought in about one million; the other direct taxes, even including the "House duty," did not raise the total to £3,000,000. In 1908 the direct taxation of property and income supplied £51,500,000, or one-third of the total receipts as against less than one-twentieth in 1840.