Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1897-04-15
INHERITANCE TAX.

taxing inheritances, distributiye shares
and legacies, which was introduced
Yesterday in the House by Representa-
tire Donaldson:
Section ]. That all estate, real and
personal, whatsoever. passing from any
person who may die seized and DOG.
sessed thereof. being in this State, OF
| any part or estates, or any interest
therein, transferred by deed, grant,
bargain. gift, or sale, made or in.
tended to take effect In possession after
the death OF the erantor, hargainor,
devisor, or donor, TO any person or per-
soDs, bodies polite or corporate, in
trust or otherwise, shall be subject to
taxation and pay the following taxes,
that is TO say where the successor
shall be tho mother, child, father or
lineai descendant of the grantor, bar
gainur, deyisor, donor or intastate, a
tax at the rate OF one per centum upon
tho value of the eatate; where the sue
Fcessor shall be brother or sister, or a
| descendant of brother or sister of the
predecessor, tax at the rate of two
per centum upon the value of the es-
| tate; where the successor shall be d
brother or sister of the father or
mother. or descendant OF the brother
or sister of the father or mother OF the
predecessor, tax at the rate of three
per centum upon the value OF the es
tate: where the successor shall be a
brother or sister of tbe grandfather or
grandmother, or descendant OF the
brothers or sisters of the grandfather
or grandmother Of the predecessor, tax
at the rate OF four per centum upon the
value of the estate: where the sue
cessor shall be husband or widoger
or be in any other degree of collateral
consanguinity 10 the predecessor than
is hereinoefore described, or shall be
stranger IN blood to him or her as tho
case may be. a tax at the rate of iige
per centum upon the value of the es.
tate, provided that no tax shall be
levied under this act, where the sue.
cessor shall be the wife of the prsde-
cessor; and all executors, and admins.
traitors shall be discharged from liza.
biiity for the amount OF such tax, the
payment OF which may be charged to
them only by paying the sans for tho
use OF this State as hereinafter al.
rected; provided that no estate the
value of which shall not exceed one
thousand dollars after the payment of
all debtH due from said estate shall be
subject to the tax imposed by this
section.
Sec. 2. Every executor or admins
traitor to whom administration may be
granted. before he pays any legacy, or
distributes the shares OF any estates,
liable to the tax imposed by the proceed
ing section, and in addition thereto
shall pay to the Register OF Wills of the
proper county three per centum of all
moneys he may hold for distribution
among the distributes or legatees for
the use of the State. The tax aforesaid
shall be paid by such executor or ad-
ministrator within thirteen mouths
from the granting Of letters testsmen.
tary, or OF administration, and any ex-
ecutor or administrator neglecting or
refusing to pay the said tax shall not be
allowed by the Register any commits
sions on the estate and shall be liable,
on his official bond. for the amount OF
the tax due the State on the funds in
his hauds
Sec. g. In all cases where real estate
OF any kind is subject to the said tax,
the Register of Wills for tho county
where such real estate is situate shall
appoint three impartial citizens Of said
county who shall make an inventory
and shall return sand inventory and an
praisement to the Register of Wills for
the county where such lands and teue-
menrs lie within six months from tho
time when the said real estate became
subject to the said tax, and tho an.
praisement thus made shall be doomed
and taken to be true value of the said
real estate upon which said tax shall be
paid. The said appra isers shall be paid
at the rate of two dollars per diem for
each day OF actual service by the Reg.
lister OF Wills out Of any funda he NAV
have in his hands under this act. Tho
amount of said tax shall be lien on
said real estate from the death of the
decedent who shall have diod seized
and possessed thereof, until the Same
shall be paid.
Sec. 4. The executor Or administra-
tor shall collect the same from the
parties liable to pay said tax, or their
legal representatives,. within thirteen
months after the granting of admins.
tration as aforesaid, and pay the same
to the Register of Willis OF the county
In which administration Is granted,
and II the said party shall neglect or
fail to pay the same within that time,
th6 executor or administrator shall
apply to the orphans court Of said
county and 1t shall be the duty of said
court to grant an order authorizing and
directing said executor or administra-
tor to sell for cash, upon the usual
notice, SO much of said real estate as
may be necessary to pay said tax and
I'LL expenses of such sale, aud the com
mission of the executor or administra.
tor thereof The said ORDER with thu
proceedings OF the executor or admin
istrator thereunder, shall be returned
to the next term OF said orphans court
and il the return aforesaid be an.
proved by the court the executor or adj.
miniatrator making such sale shall
execute and deliver to the purchaser OF
that part OF said real estate sold valid
deed for the same, and such deed shall
vest in the purchaser all the title and
estate which the decedent had at the
time of his death.
Sec. 3. In case any real estate Of the
decadent shall be subject TO the tax
aforesaid, and there be only life ss-
tate, or an interest for term OF years
or contingent interest given to ono
person, and the remainder or vers .onary
interest to another, the orphans court
OF the county where tho real estate is
situate shall, upon tho application of
the executor or administrator, tieter-
niue. in its discretion. the PROMOTION
OF each persnn interested in said estate
shall pay of said tax and the judgment
OF said ornhans' court shall be final
and conclusive. and every person so
Interested as afDrssai1 ahaIf p.v tn III.