The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1907-05-20
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IMPORTANT Al ONES MADE sY The
LAST LEalsLAuRE-lN Es.
FEET MAY %.

eHAhLEsToN, May ?O.-lmportant
changes were made by the last LEXIS.
lature in the inheritance tax laws
notices Of which have been sent to the
county clerks by the tax commission.
er. The new laws 80 into effect on
May % and the county clerks are II.
structed as TO their duties thereun.
der.
The collateral Inheritance rax law
was enacted some years ago and the
last legislature imposed a tax Of one
per eentnm an all legacles Of $50.
900 or more passing to llneai descend.
ants. Another law was passed -e.
curing that the personal represent,
itves Of every deceased person IL
file an affidavit showing the names OF
The distributes of any estate, their
postolIlce addresses and Relationship
w tHe ueSedstu.
The law also provides that apprais.
ers shall be appointed TO apEraIse e..
cry estate, real and personal, which
Is subject to the payment Of an In.
herltance tax.
Last year about $4,000 was COZ.
lected In collateral inheritance taxes
and 1t Is expected that this amount
VIII be exceeded this year as one OF
The clerks In the tax commissioner
Office will devote his entire time to
Inheritance. A few days ago a
check for s4.l29.75 was received In
payment Of the collateral Inheritance
tax on the estate Of the late Eliza.
beth G. D. Haas, Of Wheeling.
The following letter Of the tax
commissioner to the county clerks
explains the workings of the Inherit.
"hSe "A uNS.
To the County Clerk:
Dear Sir:--inclosed herewith Is a
copy OF the inheritance tax laws Of
West Virginia as amended and re.
enacted by the legislature Of 1907,
and under separate cover Is n supply
of blanks upon which TO report es.
'ates subject TO an inheritance tax,
! desire 10 call your attention par.
licnlarly 10 section two Of the law.
In addition 10 imposing a tax on
property passing to the collateral
kindred Of any deceased person, till;
section imposes tax of the per
cent'lm on the market value Of prop.
erty transferred 10 or for the use Of
the father, mother, husband, wife,
child, or lineal descendant OF the
person from whom the property Is
transferred. In excess Of $4,000 TO
each. For example, a person be.
queaihs 10 each Of five children $50.
900, there would first lie subtracted
from each $4,000 beQuest the eS.
emption of $4,000 as provided by
section two, and the remainder Of
$4,000 to each child would be sub.
ject 10 tax Of one per cen,unl.
In addition 10 reporting estates
passing 10 the collateral kindred OF
any deceased person as provided by
section IL Of the inheritance tax
laws. It will be your duty, after May
%, 1907, to report quarterly as pro.
vided by this section all estates pass.
ing TO the father, mother, husband.
wife, child or lIneal descendant o!
the person making the transfer, pro.
vided any such person receive to ey.
coed 100000. Your next quarterly
report will be for the quarter ending
June so, 1907.
Through the vigilance and hearty
cooperation the clerks of the STATE
have given us in the enforcement Of
the Inheritance tax laws, the States
revenues from this source is rapidly
increasing.
Very truly yours,
ALBERT B. WHITE,