Staunton spectator and vindicator. [volume] (Staunton, Va.) 1896-1916, 1898-01-20
Collateral Inheritance Tax.

Collateral Inheritance Tax.
The following letter in regard to the
forfeiture to the State by the Mary
Baldwin Seminary of per cent of the
estate simply because it passed to- col
lateral instead of direct legatees, gives
| most conservative statement of the
case in point and we publish it to show
the iniquity of the law which disgraces
our statute book:
STAUNTON, VA, Dec. 81, 1897.
HON. JOHN N. OPIE,
Dear Sir:-1 beg leave to trouble
you further in regard to the petition
of certain legatees of the late Miss
Mary J. Baldwin, for relief from the
operation of the act approved Februa
ry IA, 1895, entitled AN Act to impose
a tax on collateral inheritances," &c.
l am chiefly interested in behalf of the
Trustees of the MARY Baldwin Semi
nary" at Stanton, the chief benefi
ciary under Miss Baldwin's will.
| As you know, l have no pecuniary
| interest in this matter [ am, it is
true, a member and Secretir of the
Board of Trustees of the Seminary,
and the trustees are legal owners, or
custodians; of Seminary property; but
they do not hold it for their personal
benefit, and not one OF them can de-
rive the slightest pecuniary benefit
from it.
You are acquainted with the history
of the institution. 1t was the first of
the schools established at Staunton
for the higher education of young fe-
males. which have attracted thousands
of pupils from other States, and thus
brought much money to be expended
in this Commonwealth. Miss Baldwin
took charge of the school when it was
a small affair; it had previously, stfug-
gled for a mere existence; and; the
I Trustees, as such. owned very small
amount of property. By her skill and
energy she built up a school which has
become widely known as one of the
leading institutions of the kind in the
country. During the same time she
gradually acquired considerable
wealth. which was used by her mainly
to promote the efficiency of the school
She purchased contiguous ground and
erected buildings thereon, furnished
the various apar tinents, fitted up a
gymnasium and art gallery, procured
a library, musical instruments. philos
optical apparatus, &c. All this prop
erty stood in her name at the time of
her death. While she lived no worthy
pupil was ever tuaned away because
she was unable to pay board and tut
ton. 1t is within my knowledge that
she educated scores of pupils without
charge. You yourself can testify to
her boundless benevolence in this re
spect. The perpetuity and usefulness
OF the school as she had projected it,
was the cherished wish of her life. and
therefore, she made it the chief bene
ficiary of her will. To accomplish this
she toiled for long years, little dream
ing that any part Of what she had thus
secured would ever be alienated by act
of the Legislature.
Yet, under the terms of the act re-
ferred to, five per cent must be de-
Quoted from the amount of her bequest
and paid into the State treasury,
minus the commissions of the collect
ing officer. Therefore, every piano,
book, cup, saucer, knife, fork, spoon,
&C., must be appraised and the tax
thereon paid Can it be that the
Commonwealth of Virginia will thus
reduce the comparatively small endow
ment of the school?
The State is annually expanding
mon school education of her children
and many thousands more in promot-
ing the higher education of male
youths. A commendable spirit of lib
erality has also been shown towards
schools and colleges which are not
State institutions. in the payment OF
interest on bonds held by them. She
has done little or nothing for the high
err education of the other sex. Here
however. is a school which meets a felt
want, but asks nothing of the State.
except that it will not take away a
part of the small endowment provided
by Miss Baldwin.
The school is now conducted on the
plan pursued by Miss Baldwin. The
Trustees are boun1 by contract to
educate free Of charge three pupils Sc
lected from the Public Free Schools
Miss Baldwin's will makes it obligato
ry on them TO educate free Of charge a
number of others; and by reason OF
her bequest it is expected that mauy
more will be educated gratuitously
By no possibility can any surplus
arising from the school afGer payment
of necessary expenses accrue to the
benefit of any individual, but all must
be turned into the school and be used
to increase it's efficiency and useful.
ness. The number of pupils is now
nearly two hundred.
The Institution is not money max
ing concern. Of course teachers and
other employees have to be supported,
and therefore receive salaries or wages.
Board and tuition are paid by parents
able to pay, but this surely is not a
reason why the State should diminish
the capacity of the school for useful
ness. In no State institution is board
and tuition entirely free, but l trust
that neither on that account, nor be-
cause of the poverty of the Common
wealth, will the appropriations to them
be withheld. Without revenue de-
rived from the sources named, none of
these institutions could be maintained
l am Informed that the State of New
York has a law like ours, except that
bequest for charitable, religious and
educational uses, are carefully exempt
ed from the operation of the act.
respectfully submit the foregoing
for the consideration of yourself and
other members of the General Assem-
bly,, trusting that the relief prayed for
will be granted.
| Very truly, &C.,
JOS. A. WADDELL.