The Washington times., 1905-01-01
SUNDAY. JANUARY /, 1905.
A District Inheritance Tax.

1uS neSlSttI VI Wills udS piOpooOu
and the District bar is now consider
Ing a bill imposing a collateral in
heritance tax of two and one-half per
cent in the District of Columbia. In
q letter which the Register has cir
culated in support of the measure, he
states that the chief object .is to pro-
cure q revenue for the maintenance
of the Office of Register of Wills and
clerk of the Probate Court, which will
enable us outside of this source to
give as near as it is desirable an
absolutely free administration of es-
tates in the District.
About the only charge for probating
wills and other testaments which
would remain if the Registers project
were carried to fulfllment, would be
that for copying papers. Otherwise,
all estates might be administered free
of cost except for the tax, and estates
valued at less than five hundred dol
lars be administered entirely without
cost This is, assuredly, much to be
desired.
But the measure proposed as a
means to accomplish this good is not
open to such general commendation-
The Times believes in an inheritance
tax, as, in its judgment, nine citizens
out of ten believe in it. But The
Times thinks the direct heirs should
be included with the collateral heirs.
The Times thinks the tax ought to
be sufficient at least to defray all the
cost of registry and probate. But The
Times does not believe that two and
one-half per cent will be required for
that purpose. It happens that two
and one half per cent is as low rate
as any State has established; but
the Register cannot possibly know
what the income from such tax
would be in the District. The income
would vary widely from year TO year,
and it is the testimony of weil-ex-
pe-ienced probate lawyers that the
revenue would far exceed a., the just
expenses CT the Registers office
4 layman's reading of the proposed
Eip indicates alncst a startling in
eAn leteness. he only restraint
- b it imposes en- tie Register is
Contained n such phrases as these,
wich. it VII ,e seen. impose no
restrain upon sia at all:
Every executor shall be dis
charged frcm liability from the amount
OF such tax by paying the same
tTtct-
Every executor shall pay to the
Register two and one-half per-
centuna OF every hundred dollars a .
for .he use ofthe Office of such Register
OF Wills.
Committees on the Judiciary might be
trusted to detect this omission, but
they ought not be asked to do SO.
Nor should they be asked to provide
for the payment of. surplus funds to
the credit of the District of Columbia
in the Treasury Of the United States
and not one-half to the credit of the
District and one-half to the credit of
the United States. Nor should the
bill leave the status of adopted chill
dren in doubt, for. although this is
only detail, it is mitch too important
a detail to be neglected.
With the general scheme of an in
heritance tax in the District of Co
lumbia few persons will have any
fault TO find. Perhaps it's sub
stance and form. as far as they go
are practical and safe. But the bill
is in the other respects The Times has
specified SO much in need of recasting
that it would probably be the wisest
course to draft a new act