Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1866-03-24
Instructions concerning the As
sessment of Tax on Legacles,
Distributiye Shares, and Sue
CeSSlOnS.

7 Sections l27 aud 1872 impose tax on all
snccessious OF real estate by deed, VIII, OF laws
of descent whether arising from Tue acis OF
persons W no died before or since the SUN OIL
June. 1864. But by section l3i II would seem
,bat succession cannot be taxed if any person
possesses any intervening interests which pre-
vent the legal possession or immediate right 10
nossession But mere right to possess, whic!
r,nnot without a suit at law dehar the party
from tho present possession, Is not, by reason
Of provisions IN section 1871, to be regarded as
an iucumbraHce or estate intervening between
Inheritance or devise and possession.
> Tae executor or administrator does not re-
turp for taxation real estate, but return thereof
>, to lie made by the devISce of heirs-at-law
CXccp, H. cases arising under sections l3o and
lJg where The duty Is payable by the person
Lsy,n., control Of the funds 1.-THE estate is TO
10 hciG ~ trust for life or a term Of years, the
trustee returns The interest which is intVusted
to hun, ard when that trust expires, tie per-
son who legally takes possession is TO return
what is nOtc q remainder or rcyersion in expec-
fancy.
8. In cases where real estate is devised 10
one person for life with remainder 10 another.
the life tenant should Dc required TO pay The
tax upon the value Of his life estate immed ate
" upon his entering INTO ION; and the re-
nalnjer man will be taxed upon the full value
OF The real estate al the termination Of he life
estate.
4. The same rule applies 10 property which
was incumbercd by a life estate at the passage
Of The acl Of June 30, 1864. In this case, as in
all others, the devisor should DC named in Tie
return as the ''prcdcceSsor"
5. The value Of 4 life interest is 10 be com
puted according 10 the age Of beneficiary at the
time hen tie tcstator died No regard is 10
be paid 10 tie state Of health Of a life tenant in
estimating probabilities Of life.
g. Succession returns should contain q sutfi-
cieutiv distinct description Of The several par
GELS Of estate, 10 bic the SCISSOR properly
10 estimate the value thereof, and also 10 epa-
bic any person who may examine the records
il the assessors office TO determine whether the
tax has been assessed upon any particular par
eel.
T. Each and every described parcel must he
separately valued, according 10 the market val
ue. at the time the successor becomes entitled
in possession.
5. All succe ssion taxes must be assessed and
paid in the collection districts IN which the real
estate lies. RcturnS may, however, be made in
the district in which the successor lives; and
when any real estate returned lies in another
district, The assessor will transmit the return TO
the assessor Of such other district.
g. The valuation of SUGGESTIONS must always
be III accordance with the judgement Of tho as
sistant assessor Of the division where the estate
lies, subject Of course 20 ths' of the assessor
10. Ia cases where several heirs succeed 10
an estate which for any cause remains undiyi-
ded, single return, if this course be prefer
red, may be made therefor by any successor in
behalf of himself and the other heirs, provided
that The fact DC made known 10 and approved
by the assessor
H. Succession duties AID returns are in all
cases due immediately after the successor be-
comes entitled in possession, or 10 the receipt
Of the Income Of the estate.
f. A. ROLLINS, Commissioner.