Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1907-05-25
INHERITANCE TAX LAW.
MANY CHANGES OF IMPORTANCE
MADE BY LEGISLATURE.
Tax Commissioners White Has Sent
the Necessary Information to the
County Clerks


County Clerks
Important changes were made by
the last legislature in the Inheritance
tax laws. notices OF which have been
sent to the county clerks by the tax
commissioner. The new law goes into
effect May % and the county clerks
are instructed as to their duties there
under
The collateral Inheritance tax law
was enacted some years ago and the
last legislature imposed tax OF one
per centum on all legacies of $4,000
or more passing to lineal descendants.
Another law was passed requiring
that the personal representatives OF
every deceased person TO NE an affi-
dayit showing the names of the dis
tributes of any estate. their postoffice
addresses and relationship to the de-
ceased.
The law also requires that apprais-
ers shall be appointed TO appraise
every estate, real and personal, which
is subject to the payment of an inner
itance tax.
Last year about $4,000 was collect
ed in collateral Inheritance taxes, and
/ it is expected that this amount wall be
exceeded this year as one OF the
clerks in the tax commissioners Office
will devote his entire time to Inherit
ances. A few days ago a check for
ls4.129.T5 was sent in payment OF the
collateral inheritance tax on the estate
of the late Elizabeth G. D, Haas, OF
! Wheeling, by County Clerk Robertson
i The following letter of the tax com
sioner to the county clerks explains
the workings of the Inheritance tax
laws:
TO the County Clerk:
Dear Sir: Enclosed herewith is q
copy of the Inheritance tax laws OF
West Virginia as amended and re
enacted by the legislature of 1907. and
under separate cover is a supply OF
blanks upon which to report estates
subject to an Inheritance tax. | de
sire to call your attention particularly
! TO section of the law. In addition tC
imposing tax on property passing to
the collateral kindred of any deceased
person, this section imposes tax OF
one per centum on the market value
of property transferred to or for the
use of the father, mother, husband
wife, child or lineal descendant of the
person from whom the properly is
transferred in excess of $4,000 tt
each. For example, a person bequeaths
to each OF five children $4,000, there
would first be subtracted from eact
$4,000 beQuest the exemption of $40,
900 as provided by section 9, and the
remainder Of $4,000 would be subject
to tax Of one per centum.
] Ia addition to reporting estates pass
| ing to the collateral kindred of any
deceased person as provided by sec
ton II Of the Inheritance tax laws il
is your duty, after May %. 1907, to re
port quarterly as provided By this
section all estates passing to the faith
er, mother, husband, wife, child OF
lineal descendant of the person max
ing the transfer, provided any such
person receive to exceed $4,000
Your next quarterly report will be for
the quarter ending June 30, 1907.
Through the vigilance AID 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,
State Tax Commissioner.