The morning call., 1894-03-22
SEVENTEEN HEIRS
Stanford's Nephews and
NieCes.
Elliot MCAIliSter Will Have Leisure
to Study the Effects of His
Legislation.

The inheritance tax upon the estate OF
the late Leland Stanford, which has been
the subject of SO much dispute recently in
the Probate Court, has now reached re-
srectabie dimensions. 1t is now known
beyond a doubt that Treasurer Widber
will have the felicity of collecting no less
sum than $3.50, 750 upon this muchly
abused tax.
The only thing wanting in order to COM
pute the exact amount of the tax was the
aseertaining of the exact number of
nephews and nieces TO whom the late Sem
ator bequeathea 500, 900, Il nder one OF the
clauses of his will. In the clause in ques-
ton Senator Stanford stated that be de-
sired that 500. coo should go TO each of his
nephews aud nieces. including his step
niece, Gertie Lathrop Stanford. and that
this bequest shall fall to my wife's BROTH
ers' children, as we'll as those of my de-
ceased brothers, Josiah and Charles"
The children of the deceased brothers of
the Senator were: Agnes Stanford Tay lor,
Josiah Stanford Jr. and Winfield Scott
Stanford. children of the deceased Josiah
Stanford; Charles Stanford. Nora STAN
ford Wells, Jennie Standardization and
Maude Stanford rd-Kenworth, children of the
deceased Charles Stanford. In addition
ceased Senator's wile's brothers number
ten in all. so as TO bring the total mum Der
up to seventeen nephewS and nieces who
are entitled to a legacy of $780, 600 apiece.
In this way il VIII be seen that Mrs.
Stanford, who is Administrative of the
estate, will have to pay out S1.700.000 in
leIacies to these numerous heirs of the
estate. The inheritance tax upon these
bFquests will net the handsome sum of
$4,000 at per cent according 10 the law
pissed by the State Legislature through
tie instrumentali:y of Attorney Elliott
McAllister.
}At the conclusion of the court proceed
ing tie other day, when vain attempt
was made to protest against the payment
OF the inheritance TAX, Judge Cotfey
decided that if an appraiser were TO be
appointed 10 determine the values of such
legaeies as came under the imposition,
Elliot McAlllster, being the. originator of
the bill, would be the best man that the
court could select to fill this thankless and
unremunerative office. Accordingly. Elliot
McAllister was appointed, and he is now
busily engaged upon the matter, with a
view to determining the affairs of the
estate as speedily as possible.
The total amount of property bequeathed
by Senator Stanford which will come in
for taxation under the in heritaDce tax act
amounts TO 81, ,615. 900. This is made up of
tho following DeQuests: To the Leland
Stanford Jr. University, g, 500, 600; To the
various heirs (nephews and nleces of the
late Senator and of his widow. 81, 700, 600 /;
to the Lathrop heirs. $500. 600; TO Ger
tie Latnrop Stanford, the late Sem
ator's stepniece. 100000; and to n. c.
Nash, his private secretary. $4,000; /;
per cent tax on this amount reaches
the sum of S230.75
Then there is Treasurer Widber's fee 10
be taken into consideration. This will be
found TO amount to S5307 90. By law the
Treasurer is permitted to charge as his ies
a sum OF per cent on the first $4,000 Of
the tax imposed. per cent on the second
$4,000 aud / per cent on the whole bal
ance OF the tax. Thus. taking $500 for
the first S50,000 $500 for the second
$50 600 and S1307 80 for the balance OF the
$780, 750, it is found that S5307 so will pass
into the hands of the City and County
Treasurer as his fee on this inheritance
tax.
The determination OF this tax will prsc-
tically close all present issues in regard TO
the settlement of Stanford's vast estate.
The Supreme Court, however, may yet be
called upon TO pass upon the c0nstit ton
ality of a tax that has so lar met with
vehement opposition.