Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-12-24
TAX ON INHERITANCE
Draft Of Bill Submitted by
Register Of Wills.
APPLIES TO ESTATES
REVENUE DERIVED TO BE IN LIEU
OF PRESENT FEES.
Congress Will Be Asked to Enact Bill
Into Law Statement by
Register Tanner.
APPLIES TO ESTATES

|
| Mr. James Tanner, register of wills of The
| District of Columbia, has submitted to the
members of the bar and the judicial and
certain other officers of the District, foi
| their consideration, and, Register Tanner
| hopes, their approval a bill providing for 9
| collateral inheritance tax of ~ per cent ir
| the District of Columbia. Congress will b.
| asked to enact the bill into law.
| The bill is compound of the law, as /,
now exists in the state of Maryland, of q
| bill as prepared by the Bar Association Of
| the District one year ago and of a bill fol
| a similar purpose which was introduced in
the Senate in 1892 by the late Senator Nc.
| MILAN of Michigan.
Register Tanner explains that he has had
| no hope of preparing a bill which would
| satisfy everybody, but he believes the bill
as submitted will satisfy more people and
| more fully serve the desired purpose than
would the law as it exists in Maryland, OF
the two proposed bills specified. One OBJ.
| ject is to procure a revenue for the main
tenance of the office of register of wills and
clerk of the probate court which will en-
able the register outside of this source to
give. as near as is desirable an absolutely
free administration of estates in the Dis
trict
Mr.. Tanners Views.
'The present fee bill as authorized by our
code is SO vastly comprehensive in it's ma
ture," says Register Tanner, that it al
lows nothing, seemingly, to escape tribute,
and SO minute in its detail that 1t puzzles
the brain of an ordinary man and largely
taxes the physical energies of the average
clerk to carry 1t into effect, and yet, with
the large increase of business which recent
years have brought to the Probate Court, I
W n no mr. N 1rlI
still have revenue enough to run the Office
except as proposed by this bill.
Il have borne prominently in mind in the
preparation of the bill that it is not wise to
propose higher tax for the District than
the lowest tax in any of the states, as
otherwise the result might be to prevent
some wealthy people from choosing Wash
ington as their residence. The present
lowest rate is in Maryland at 2A per cent.
I desired to make the rate in this bill 2 per
cent, but a computation based upon the
known business of the Office covering two
years shows that we cannot safely rely on
less than 21a per cent to produce the neces-
sary revenue. q-ei~
This bill provides that the charges for
recording and copying papers shall stand as
at present, but If the bill produces sufficient
revenue to maintain the Office, then 1t Is my
purpose to have the charge for copying pa
pers the only one to be maintained, and, the
language of the code seeming to me to give
the register some discretion as to waving
papers in every case"
The bill will be introduced in the Senate
by Senator Gallinger January next. 1t
provides in part as follows:
Provisions Of the Bill.
That all estates in the District OF Column
bia, passing from any person to any person
or persons, In trust or otherwise. other than
to or for the sole use of the father, mother,
husband, wife, child or children. and the
lineal descendants of the testator, shall be
subject to a tax of 21s per centum on every
hundred dollars of the clear value of such
estates; and the tax shall be a lien on all
estates from the date of the death of the
decedent.
The tax shall be in lieu Of the fees now
provided by law to be paid to the register
of wills for services rendered by him, ex-
making and certifying copies of any paper
writing, which shall be and remain as now
fixed by law; provided. that no estate
which may be valued at a less sum than
$500 shall be subject to the tax imposed by
the act
The executor or other trustee shall not
pay any legacy subject to tax until the
payment into his hands of sum sufficient
to meet the tax; and in case Of the refusal
or default of any such legatee or Distribute
to pay the same, such legacy or share shall
be sold under the direction of the court
and the proceeds of such sale or sales be
treated as the moneys of said estate.
Every executor or other trustee, before
he pays any legacy liable to the tax shall
pay to the register of wills 2h per centum
of every hundred dollars he may hold for
distribution, and at that rate for any less
sum, for the use of the office of the register
of wills; and he shall pay all such sums as
soon as received by him, or, in case he shall
deduct the same from legacies and distrib-
utive shares Of estates. at the time of de-
livering or paying such legacy or making
inn nf 10 TTYnr, Fol 1,rra
promptly to pay over such tax to the reg
lister of wills every such executor or other
trustee shall forfeit HIS commission; but
the court shall have power upon good
cause shown, to waive, release and forgive
such penalty, in whole or in part.
When a legacy subject to the tax pro-
vided shall be charged upon real estate and
the devisee entitled to such real estate
shall settle such legacy in such manner as
not to allow or require sale Of the estate
SO charged, the legacy shall be subject to
and pay the tax
Return of Appraisment.
An inventory and ADVERTISEMENT of all the
estate shall be returned and an account Of
the full collections and distributions be rem
dered in every case inVwhich administration
shall be had in the District; provided, that
the court shall have power to waive such
requirement in whole OF "in part. The ap-
prasement returned Into court shall be
deemed to be the true ,EYalue of the real,
personal and mixed estate upon which the
tax shall be charged and paid.
In all cases wherein application Is made
to the Supreme Court 9f the District holding
a Probate Court for Ietters testamentary
or of administration, the court, or by it's
quire If there is any reaFor personal estate
of the decedent liablei to the collateral in
heritance tax s4sq
The Supreme Court ofythe District of Co.
III hnl 10
lied and empowered toImake all needful
rules for the ascertainment, determination
and collection of the tax.
This act, 1t is provided, shall take effect
on and after the LIST of July, 1906 All laws
and parts Of laws inconsistent with it are
repealed.
Reported Bail for DR.. Chadwick.