The Topeka state journal., 1909-03-16
LEGAL.
IPubl1shed in The Topeka State Journal
March 16, 1909
SENATE BILL NO. 521.


SENATE BILL NO. 521.
AN ACT to provide for. the assessment
and taxation of, Iegacies and success
met6od ne1S ana ID to Prescribe p the Inn ana
Tor which such provision is herein
Be it enacted by the Legislature of the
State of Kansas:
Section l. All property, corporeal of in
in the. jurisdiction of the state, whether
belonging to Inhabitants of the state or
laws regulating intestate succession. or
Dy oeeo, grant, or gift made In contem-
plation of death. or made or intended to
after the death of the grantor, to any
person: absolutely or in trust-except in
case ei5a, OF a bona fide purchase for full con
and except property to or for the use of
literary, educational. scientific, religious,
pe1neVoIent and charitable societies or in
sttutlons, provided such use entities the
properly so passing to be exempt from
taxatlon; and except property to or for
the use of the state. a county or munici-
prdles Pronsrtv 1of r public purposes: and except
in designated as class A being the nus
pand, wife, lineal ancestor, lineal descend
ant, adopted child, the llneaI descendant
OF any adopted child, the wife or widow
or a son, or the husband of a daughter of
a decedent; and except property to or for
class B, being the brother, sister, nephew
OF niece or .decedent-nOt to exceed
twenty-five thousand dollars shall be sub
Ject to tax of five per cent of it's value;
and all such property which shall so pass
In excess of twenty-five thousand dollars
and l., not to exceed fifty thousand dollars
one,half per cent. of it's value; and all
such property which shall so pass in ex-
cess of fifty thousand dollars and not to
exceed one hundred thousand dollars shall
pc subject to tax of ten per cent. of its
So SO pass in excess Of one hundred
thousand dollars and, not to ex-
ceed five hundred thousand dollars
shall be, subject to a tax of twelve
and one-half per cent. of its value; and
al such property which shall so pass in
shall be subject to tax of fifteen per
cent of its value; and all such property
member of class A not to exceed twenty
five thousand dollars shall be subject to
tax of one per cent of its value; and
all such property which shall so pass to
or for the use of member of class A
in excess of twenty-five thousand dollars
shall be subject to a tax of two per
cent. of its value; and all such property
a member of class A in excess of fifty
thousand dollars and not to exceed one
hundred thousand dollars shall be sub
value; and all such property which shall
SO pass to or for the use of member of
class A in excess of one hundred thou
sand dollars and not to exceed five hun
dred thousand dollars shall be subject to
a tax of four per cent of it's value; and
all such property which shall so pass to
or for a member of class A in excess
of five hundred thousand dollars shall
its value; and all such property which
shall so pass to or for the use of mem
thousand dollars shall be subject to tax
of three per cent: of its value; and all
for the. use of member OF class B in
excess of twenty-five thousand dollars
and not to exceed fifty thousand dol
lars shall be subject to a tax of five
per cent of its value; and all such prop
erty which shall SO pass to for the use
of class B in excess of fifty thousand
thousand dollars Shall be subject to
tax of seven and one-haIf per cent. of its
50 pass to or for the use of a member of
class B in excess of one hundred thou
dred thousand dollars shall be subject
to tax of ten per cent. of its value; and
all al. sue such property which small q SO pass to to
five hundred. thousand dollars shall be
subject TO tax of, twe1ve5- and one-half
per cent. of its value: and all taxes here
matter provided for shall be for the use
of the state; and administrators, execu-
tors and trustees, and any grantees un--
grantor's. life. shall be liable for such
taxes, with interest at the legal rate.
provided, that no bequest. devise or dis
tributive share of an estate which shall
wife, father, mother child or adopted
child of the deceased. shall be subject
to the provisions of this act. unless it's
value exceeds five thousand dollars; and
provided further, that no bequest, devise.
or distributive share of an estate which
brother. sister. nephew or niece of the
deceased shall be subject to the provi3
one thousand dollars. Property shall be
deemed to have been transferred by grant
or gift in contemplation of death, under
have been executed within one year prior
to the date of the death of the grantor
Section 3 Property of a resident of
the state, which is not therein at the
under the provisions of this act if legally
subject in another state or country to a
tax of like character and amount to that
hereby imposed, provided such tax be
actually paid. guaranteed or secured in
such other state or country: If how
ever such property be legally subject in
character but of less amount than that
hereby imposed, and such tax be actually
such property shall be taxable under this
act to the extent of the excess for which
hereunder over the tax thus actually paid,
guaranteed or secured. Property of the
Is. situated in the state at the time. of
his death, if subject to a tax of like
character with that imposed by this act,
by the law of the state or country where
decedent had his residence. shall be sub
iect only to such portion of the tax here
by imposed as may be in excess of such
tax imposed by the laws of such other
state or country; provided, that a like
other state or country in favor of estates
Of citizens of this state, but in such cases
no exemption shall be allowed until the
tax provided for by the law of such other
state or country shall be actually paid,
guaranteed or secured in accordance with
law.
Section 5. Except as hereinafter pro-
vided, taxes imposed by the provisions
ty treasurer of the county in which is
situated the probate court having juris
1iction in this act provided, by the
executors, administrators or trustees at
the expiration of one year after the
late of their giving bond; but if lega- |
sies or distributive shares are paid with
n the one year. the taxes thereon shall
oa r,ava hIa at fI7a Same time In SeS !