The Worcester spy. [volume] (Worcester, Mass.) 1898-1904, 1899-01-24
INTERPRETED.
The War Tax Act Develops
Some Queer Things.

Deputy Collector Winslow has re-
additional decisions on portions Of the
war tax act which are of interest:
A person who buys elderberries and
makes wine therefrom is required to
pay special tax for selling such wine,
even when he sells it at the place of
manufacture. This provision does not
apply when the berries are grown on
the manufacturers own land or are
gathered wild by himself or by persons
in his employ.
The purchase of real estate at de-
linquent-tax sale, does not involve the
purchaser in special-tax liability as
such purchases are not part of the
business either of broker within the
definitions contained in the act.
Lecturers and readers, exhibiting no
stereopticon or other pictures or illus
trations, although the public are
charged a price of admission to hear
them, do not give a public exhibition
or show within the meaning of the act
and a special tax on account of their
lectures and readings is not required.
The business of loaning money on
rover and a mortgage, IS not such a
business as involves the lender in spe-
cial tax liability either as banker or
| a broker
The bonds Of all federal, state, coun-
ty and municipal officers require a fif-
ty-cent stamp.
Upon the death of any person pos
sessing at the time of death personal
property, the whole amount of which
1 sw.s.. i
debts for distribution to legatees and
distributes, exceeds IN actual value the
sum of $4,000, such personal property
viii be regarded as having passed to
the administrators, executors, or trus-
tees, and these officers will proceed to
ascertain as soon as possible the whole
amount of the 1acedent's personal
property to be distributed to any per-
son or persons, or to any body or bod
les, polite or corporate, in trust or
otherwise
The appraised value of the whole
personal property of the decedent at
the time of death should be first as
certained and stated in the return form,
revised. The clear value of each legacy
will be stated and the total will equal
the amount given rs the appraised val
ue of the personal estate. If, however,
this total is less than the amount of
the appraised value of the personal
estate. the items which make up the
difference should be furnished on a sep
arate sheet of paper. If the difference
| is the amount of legal debts, an item
lied statement should accompany the
return. If the difference is caused by
the return being a list of the partial
distribution of the legacies, the fact
| and the reason why partial return is
| made should be so noted
| The administrator, executor. or trus-
| tee will then ascertain the rate of tax
! to be paid to the United States upon
each legacy and distributive share the
tax on each legacy and share, and the
| total tax on all such legacies and
/ shares, and shall make return in du-
plieate, which shall be delivered to the
collector of internal revenue of the
district in which the decedent resided
at the time Of death.
| The collector will enter the amount
of tax to be assessed on the monthly
list, and will forward the list in du-
plicate to the commissioners with one
of the returns and with his sched-
| ule.
The commissioner will determine and
assess the tax and return the list to
the collector in the ordinary manner
and on it's receipt the collector will
serve notice on the administrator, eX-
ecutor, or trustee, The tax is to be
paid as required by said notice; other
wise it will be the duty of the collector
to collect the tax with penalty of
per cent and l per cent per month in
terest, as required by law
The law does not apply to estates
now in process of settlement, where the
decedent died before June 10, 1898.