sum. Death duties, however, slowly increased and became a serious problem for the country estate throughout the first half of the 20th century, reaching a zenith when assisting in the funding of World War II. This proved to be the deciding factor for many families when in 1940 death duties were raised from 50% to 65%, and following the cessation of hostilities they were twice raised further between 1946 and 1949. Attempts by some families to avoid paying death duties were both helped and hindered by war. Some estate owners gave their properties to their heirs thereby escaping duties; when subsequently that heir was killed fighting, death duties were not payable because a soldier's or sailor's (and later airman's) estate was not subject to the tax. However, if the heir had died single and intestate, the former owner would become the owner again, and when that owner died, the death taxes would have to be paid. Legislation to protect the national heritage 1882 and 1900 Ancient Monument and Amendment Acts The Ancient Monuments Protection Act 1882 was the first serious attempt in Britain to catalogue and preserve ancient British monuments. While the Acts failed to protect any country houses, the Ancient Monuments Protection Act 1900 provided one important factor which saved many monuments of national importance by making provision for owners of ancient monuments (on list of the 1882 catalogue) to enter into agreement with civil authorities whereby the property was placed under public guardianship. While these agreements did not divest the owner of the title to the property, they imposed on the civil authority an obligation to maintain and preserve for the nation. So while the Acts may have been in favour of the owner, they set a precedent for the later preservation of structures of national importance. The main problem with the Acts was that, out of all Britain's great buildings, they only found 26 monuments in England, 22 in Scotland, eighteen in Ireland and three in Wales worthy of preservation; all of which were prehistoric. While neolithic monuments were included, the Acts specifically excluded inhabited residences. The aristocratic ruling class of Britain inhabiting their homes and castles were certainly not going to be regulated by some lowly civil servants. This view was exemplified in 1911 when the immensely wealthy Duke of Sutherland acting on a whim wished to dispose of Trentham Hall, a vast Italianate palace in