Cooper's Clarksburg register. [volume] (Clarksburg, Va. [W. Va.]) 1851-1861, 1857-11-27
The state Taxes ON Collateral Inherit-
ances aud Devises--Is 1t in FORGET!

ances aud Devises--Is IL in Force!
Among the subjects Of taxation emu
merated by the Auditor. in his last cir>'
cular letter of instructions to the commits
sioners of the revenues, collateral inherit.
ances and desises were put downsas sub.
ject to. tax OF two pei cent. in addition
to the common taxes on property inherit.
ed or devised. The Code of Virginia,
spaee.214s provides:
.t6ssW Where, any estate within this COM
monwealth. Of any decedent, shall pass
under his-will or the law regulating de.
seendsg and distributions. to any other
person or for any other persons use, than
to'or for the use of the father, mother,
husband, wife, brother. sister, or lineal de-
scendent of such decedent. the estate so
passing shall be subject to certain per
cent? a s1 f.si.a
-! 80. The per cent. shall be governed
blythe law in force at the time OF the de-
cedent's DEATH
Several years ago, a law was passed.
fixing the tax at two per cent; but this
provision as entirely omitted in the tax
bill Of the last session of the Legislature.
: In the case of Salling's Elk, vs Sailing IS
deSisces. decided BY Judge Thompson at
the late tetm Of the Circuit Court of
Rockbridge, John @. Baldwin. Esq. oil
Staunton, as counsel for some of the de-
.yisees, couteuded that there was no
law now in force taxing inheritances and
deyises. and that. it the law were in the
statute books, it would be void, because
unconstitutional. 1t will be seen from
the lucid and able opinion of Judge
Thompson, which we subjoin, that the
Court fully sustained Mr.. Baldwin's pc.
siiion. that there is NO existing tax on col
lateral inheIitanccs and devises. and in.
timated the opinion that, if such tax
had been imposed by express Legislative
enactment, 1t would be in violation Of the
Constitution and therefore void,
We publish Judge Thompson's opinion
that The subject may attract the attention
OF those interested. There is probably
mot "a CO unity inthe State where the tax
hasnpt been assessed to greater or less
extent. In Rockbridge. alone, we are
informed it amounts to over $4,000
Where the tax has been assessed, the 35th
chapter of tho Code provides the mode
i1 which the assessment, if erroneous,
may be corrected and annulled. and the
money recovered. even If paid TO the
sheriff.
&The County Court Of Rockbridge. at its
October term. unanimously sustained
, Judge Thompson's opinion, by correct
ing, as erroneous. an assessment of a col.
lateral inheritance tax Of upwards oil
$4,000 on the land Of Joseph S. Baldwin,
infant son Off G. G. Ba!dwin-the attor.
ney for the commonwealth, D. E. Moore.
Esq, admitting that the tax was author.
lied neither bylaw or the constitution
In. Rockbridge. the tax is effectually an.
nulled. -
a.sMesunderstaud that the subject has
;. been brought to the attention ofthe Aud
itoriand Attorney General. We may
therefore expect an official opinion upon
liz In the mean time. however, the
sheriffs must collect the tax. if assessed
unless restrained by an order of the
: County Court
1.-The case of the Rev. w. S. Plumcr
Formerly ofthis city reported. we thinl
in Sd Grattan..wil aid professional gen
e: tlemen in the investigation of this subject
ssA - Is Richmond Eraminer.