New-York tribune., 1901-01-18
TO CUT COLLECTION FEES.
A BILL To REDUCE INHERITANCE TAX
EXPENSES INTRODUCED.
COUNTY TREAsURERs AND CONTROLLERS
APPRAISERS WILL DO THE COL
LECTING HEREAFTER


LECTING HEREAFTER.
Albany, Jan. IL (SpeciaD.-Governor Oden in
his annual message called attention TO the fact
that from 1897 to 1900 the sum Of S11 .765 211 Os
had been received from the inheritance tax, and
that there had been expended. including $780,
351 96 in refunds, 81 40S 643 80 for collection.
In other words" he said. more than 10 per
cent Of the tax has been used for administra-
tive purposes" He also pointed out that TO the
county treasurers had been paid fees amounting
10 S21620I 16 for collecting this sum, although
"the only work performed for this has been the
signing of duplicate receipts and the transmits
sion Of the money to the Controller" Further
more, the Governor called attention to the legal
expenses involved in collecting the inheritance
tax, and said the compensation of the attorneys
should be fixed by statute on percentage basis
rather than left 10 the discretion of the Con-
troller
In conclusion. The Governor recommended that
in all counties where there are now official ap-
praisers the collection of the be transferred
10 the State Controller, and in all other counties
the County Treasurer be made the official ap-
praiser for such counties with no additional fees
for this service
Senator Krum, the chairman Of the Senate
Committee on Taxation and Retrenchment. in
troduced bin to-day to carry out these recon-
mendations of the Governor. The bill will be
presented to the Assembly tomorrow by Merton
Z. Lewis, of Monroe County. A short outline of
the bill is as follows:
The bill provides for the appointment of an
appraiser by the State Controller in each of the
counties Of Albany, Queens. Suffolk and West
chester, at an annual salary of Sl,0OO; one each
In the counties of Duchess Monroe, Oneida,
Onondaga, Orange and Rensselaer,, at a salary
Of $1,000, and one in Richmond County at
salary OF $3.50. The salaried appraisers in the
counties OF New-York, Kings and Erie
holding office under the present statute are con-
tinued.
Further provision is made in the bill that in
all OF the above mentioned counties inheritance
taxes shall be paid direct to the State Con-
troller, instead of TO the county treasurers, as
heretofore, thus abOshing the fees of the coun
ty treasurers in the said counties.
- The bill further provides that in the remain
ing counties of the State the county treasurers
therein shall act appraisers. and receive the
taxes, and make their reports heretofore but
without any additional compensation than the
fees heretofore allowed them, thus doing away
with appraisers fees
The section of the act relative to the liability
10 taxation of corporations holding assets of
deceased person is also amended by making
them liable for the amount of the taxes, pro-
vided any assets belonging TO the estate of the
decedent are transferred without notice to the
State Controller or TO a county treasurer. AS
a penalty for violation Of this section the act
provides for the forfeiture of the charters Of
said corporations
The county treasurers of forty-seven counties
OF the State win retain their fees for collecting
the inheritance tax, but will have added TO their
present duties those of appraisng the estates,
and thus will have to do more work for their
compensation. The treasurer Of each county in
which the office of appraiser is not salaried shall
be allowed to retain all taxes paid and
counted for by him each year under this article
8 per cent on the first $4,000, per cent on the
next $4,000, and per cent all additional
sums. Such fees shall be in addition to the
salaries and fees allowed by law to such
officers.
The county treasurers who will retain their
fees for collecting the inheritance tax those
Of the counties of Allegany. Broome, Cattarau-
gus. Cayuga, Chautauqua, Chemung, Chenango
CLIFTON, Columbia, Cortland Delaware, Essex
Franklin, Fulton, Genesee, Greene. Hamilton
Herkimer, Jefferson, Lewis, Livingston, Madi-
son, Montgomery, Nassau, Niagara, Ontario.
Orleans Oswego. Otsego. Putnam, Rockland. st.
LaWrenee, Saratoga, Schenectady, SchohaTie,
Schuyler, Seneca, Steuben, Sullivan Tioga,
Tompkns, Ulster, Warren, Washington, Wayne
Wyoming and Yates Those who favor the bill
in its present form say that the county treas
urers having had imposed upon them the duty
OF appraising estates should be paid for that
work, and that this pay will from their
percentage for collecting it.
To the Surrogates given assistants in the
counties Of New-York, Kings, Queens, West
chester, Suffolk. Oneida, Ulster, Onondaga,
Monroe and Erie.
Controller Knight is authorized to appoint a
transfer tax assistant at a salary of So. 800;
transfer tax clerk, with a salary of 81 500; an
entry clerk, at $1,000; two recording clerks at
f120O year: two stenogra pliers. at 81 600 each
and two examiners, at $1,000 each and S5 900
for expenses.