The hue and cry about death duties is all the more puzzling since they affect few people.
由于遗产税几乎没有影响民众，因此，大家对遗产税的各种不满就显得很莫名其妙。
Both chancellors of the exchequer used extra revenues from death duties to lower the income tax.
两位财政大臣都用从遗产税增加的额外税收抵减所得税，并使所得税降低。
Another argument for death duties is that big bequests make people less likely to work and to be enterprising.
另一个关于遗产税的争论就是大额的遗赠极有可能让人们脱离工作和失去事业心。
Until recently this was a worry only for the super-rich, but now many ordinary people fear that, thanks to rising house prices, they may be dragged into paying death duties.
直到最近，遗产税还只是超级富豪的烦忧，但现在由于房价上涨，普通的民众也开始担心自己也会成为征税对象。
The fiscal cost of abolishing death duties may seem trifling, but it still means that for a given level of public spending other taxes must rise, which may harm incentives more.
因废除遗产税而产生的财政损失看起来是微不足道的，但这仍意味着为了保持一个固定程度的公共开支，其它的税收要有所增加，这将更有可能打击人们的积极性。
Of course, they will not have dying grace when they are in good health, in the midst of life's duties, with death far in advance.
当然，他们得不到，因为身体健康，正在作工的时侯，离死还远得很哩。
Life called her, and the duties of life, not death.
生命在召唤她，那是生命的职责，而不是死亡。
Article 40 Should death occur to the Master or the Master be unable to perform his duties for whatever reason, the deck officer with the highest rank shall act as the Master;
第四十条船长在航行中死亡或者因故不能执行职务时，应当由驾驶员中职务最高的人代理船长职务；
Article 40 Should death occur to the Master or the Master be unable to perform his duties for whatever reason, the deck officer with the highest rank shall act as the Master;
第四十条船长在航行中死亡或者因故不能执行职务时，应当由驾驶员中职务最高的人代理船长职务；
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