Barton County democrat. [volume] (Great Bend, Kan.) 1885-1915, 1909-04-02
New Tax Laws.

ing to eVerybody-tO know that al
bills recommended by the State
Tax Commission passed the Leg
islature substantially without
amendment, and that the. only
proposal of the commission which
failed was the amendment of the
constitution doing away with the
uniform and equal clause. If
that proposition had been fully
discussed it would have passed.
1t was considered only a few min
uteS In the Late hours of the ses-
sion in the House and it was vot-
ed down. The various bills of
the commission strengthen the full
value assessment law, perfect the
machinery Of assessment and will
increase the revenue of the State
without Increasing the burden of
taxation.
On this latter point, there are
two new taxation laws. One will
raise State tax of 4 per cent
on the net business of express
companies, the business to be as
certained not by the local assess
Ors but by the State Tax ComnIs.
SiOneB. The other is the inher-
itance tax, which managed to get
through on the last day of the
session and which passed as
written by the State Tax Com
mission, without a single change.
The inheritance tax is progress
i've, rate rising with the amount,
and distinguished between direct
and collateral relatives and per-
sons not of the same blood. In
the case of direct heirs hus-
band, wife, child, parent, adopted
child, son-in-law, or daughter-in-
law $1,000 is exempt from the ia,
From $1,000 to $4,000 the tax in
this case of direct SUGGESTIONS is
l per cent of the property; from
$25, 900 to $50,000-the tax is 2 per
cent; from $4,000 to 100000 it
is 3 per cent; between 100000,
and 100000 the tax is 4 per ceih
and above 100000 the tax is 5
per cent.
On collateral inheritanee-broth.
er, sister, nephew or niece-$100O
alone is exempted. Between ST..
1000 and $4,000 the tax is 3 per
cent; between $4,000 and $4,000
the tax is 5 per cent; between
$4,000 and 100000 the tax is I
| Is per cent, and so on to tax
of 121s per cent of the inheri'
tance in amounts exceeding $780,
|OOO.
On all other inheritances tht
rates are 5 per cent under $25,'
1000, Z per cent up to $4,000, 10
per cent above 100000 and Is
per cent above 100000.
The law provides that in the
event Of gifts made within a year
of death, they shall be treated
as inheritances, subject to the ia;
to fOrestan attempts to evade the
succession tax by bequests in
contemplation of death. " With
in three months after his appoint
ment the trustee administrator or
executor of an estate shall file
with the probate court a sworn
detailed account Of the property.
and property or a specific legacy
ION inheritances whether of prop.
erty within or outside the State
may not be delivered until the
tax is deducted. The tax applies
provided the outside property has
not paid an inheritance tax in its
own State.
No estimate has been made O.
revenue likely to come from in
hentance tax, except the remark
made to the writer by a member
of the commission, that it would
produce 100000 in revenue but
the law follows the best mod.
ern practice of other States and
foreign nations and is up-to-date
In its rates on different class.
es of inheritance.
For the passage of this bill we
claim considerable credit. Will
we did not prepare and introduc,
1t, stlli our sticking to work dur
ing the final all night and all da,
session, and watching an oppor-
A.
mmty to call it up when its
opponents were absent, resulted
in its passage.