Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1903-09-05

Since the inheritance tax law of this
state went into effect, on May IA, 1901,
State Treasurer Dixon has received the
total sum Of s33,b7O73 in taxes on es-
tates which came within the law. This
amount was collected from only II es-
tates out of a possible 81, the appraise-
ments IN which have been filed in the
state treasurers office. showing that
they are liable for the tax. This mon
ey goes into the general expense fund
Of the state, so It will be seen that.
az a source of revenue, the inheritance
tax VIII play an important part. Dur
ing the month Of August the general
expense fund Of the state was increas-
Ell Just $40 92i5I by reason OF the coll
lection Of the tax upon three estates.
YET IN ITS INFANCY.
The law Is yet In it's infancy, as Il
became necessary to test its constitu-
tionallty in the highest court of the
state before the executors of estates,
liable for the tax, would respond to
The demands OF the treasurer for the
payment of the tax. Ii was only on
June 30. 1903 that the supreme court
upheld the constitutlonality of the law.
The test case was that OF State Treas
urer Dixon against A. G. Ricketts,, ex-
tcutor OF the estate of James ii. Rick
etts. deceased. In the district court n
demurrer to the complaint was filed on
'he grounds OF the unconstitutionalit
OF me law and further that the COM
paint did not show that any legatec
named IN the will would receive the
sum OF 10000, the law exempting that
amount from taxation. The demurrer
was oPerruled by the trial court and.
won appeal to the supreme court, the
NusInent OF the lower court was az
ntineu on the above date. The books
vi the state treasurer show that the
~, $3.50 On an or the estates received 30
,u were received between Oct. 49, 1902.
u um5 the law has hardly got In good
working order yet.
INTRODUCED IN 1901.
, me law, which was introduced during
we session of the Legislature of ieOi
Ny senator 10, NJ. Allison, provided that
taA OF per cent shall be levied ON ali
esldteS above the value of SO 900 after
we payment OF all debts, The 0rst
'@use OF the law follows in full:
Al property within tho iurlsdintior ~
,sns S'ate and any Interested therein.
"iethef belonging to the inhabitants
~ 'nis state OF not, and whether tnnei-
v't,, =" Intangible, which shall pass by
""l VI statutes OF Inheritance of this
"ny other state, or by deed, grant.
s see VI slIt made or Intended 20 take eff.
~ III possession or In enjoyment after
sm uoath OF The grantor or donor. 10
ff"' poison IN trust or otherwise, shall
supJect 10 a tax of five per centum
W NS Ialue above the sum of ten thou
SNiu dollars, after the payment of an
HSuts, Tor the use OF the state: and nil
illustrators, executors and trustees
"uu any such grantee under a convey.
suVe' ana any such donee under a gift
iinaue during the granto7's or donors
,me shall be respectively liable for All
sGVn taxes to be paid by them respec.
the'y, except as herein otherwise nro-
, ueu with lawful interest as hereinaf.
" SET forth until the same shall have
pcsh PAID The tax aforesaid shall he and
lplualh lien on such estate from the
.valn OF the decedent until paid I'm de-
W., inning the amount Of tax TO be paid
rH'el me provisions Of this section az
~ We payment OF all debts the sum OF
sssu inousand dollars shall be deducted
,'Vnl me entire estate and the tax shall
-, nv Suihputed and paid on the entire re-
,,u1''hderi and the court shall determine
ene amount Of tax 20 be paid by the sew
a. deVlsees, legatees, grantees or
u'nees OF the decedent.
TAX BEFORE LEGACY.
~ Is the duty Of the executor adr,,,-
' n or trustee Of an estate 10 collect
,ag taN before delivering the legacy or
r,,upor'y subject To the tax 10 any
l,lfoh entitled to the same, The tax
,uus, be paid to the state treasurer
NJ ,I htteen months after the death
e q, me testator or intestate or within
.,lsen months offer the trustee assume
..ne trust All taxes not paid witnir tbe
,phe stated above shall draw lntere n ~
IAN, '"te OF per cent per annum until
80 " snail also be the duty of the
an utor, administrator or trustee 10
Nv win the state treasurer n descrin-
.,,poi the real and personal property
sSsuye't 70 this tax within six months
49,, ne mas assumed his duties. He
, ,'.",I also iile copy of the estate an
eisement with the state treasurer 40
,ueue' The law was approved bv the
soFernor on March "a. 1901, and. having
sop emergency clause, II went into eject
=" uays later on May H. 1901
EsATEs THAT ESCAPED.
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