Post-war changes in the law concerning inheritance tax have allowed collectors to offset the amount owed in death duties in the form of art works. These paintings and sculptures are effectively transferred to Treasury and are then allocated by Government to appropriate museums and galleries. During the last twenty years the Tate collection has benefited greatly from this procedure. In 1984 it was allocated the twenty paintings by J M W Turner, which had been acquired directly from the artist by his patron the third Earl of Egremont. More recent acquisitions have included J E Millais' Mariana and work by important twentieth century artists, including Constantin Brancusi, Francis Picabia and Barbara Hepworth.