The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1909-09-16
DEALS WITH INHERITANCE TAX
Declares That New Laws Have Passed
the Bombardment of the Supreme
Court and That Taxes Must be Col
lected With Impartialitye

Judge Russell H. Slosson In response
to many requests has received from
the attorney general an opinion in re-
gard to the new inheritance tax laws,
These laws have caused more complaint
than any others in the County Court
and for this reason the opinion Of the
attorney general will be Of great IN
terest. In his letter to the court he
says;
"Now that the inheritance or trans
fer tax law has been declared constr
tutional as against all objections, and
as by the amendments to our inherl-
tance tax law passed at the legislative
session of 1909, the duty of oversee
ing and enforcing the collection OF that
tax devolves in part upon the attorney
general, I wish to say that | desire to
secure a due, legal, impartial and uni
form administration of the law
throughout the state. The revenues of
the state from this source amount to
a large sum and the number of cases
of this kind requiring attention are
increasing with eacn year 1t is I'M
portant therefore, to see that the law
is duly and effectively administered.
'fThere are four important matters
that should be considered in admins
tering the estate of q deceased person
upon which there is <or may be an in
heritance tax. The first thing to be
determined is whether or not the whole
estate Of the deceased has been inveh-
toried To this end no estate should
be passed by theJcourt until competent
evidence IS submitted by the admins
traitor or some person qualified to tes
tify as to that.
enquiry should next be made as to
whether the deceased in his life time
and during at least SIX years prior to
his death made any conveyance of his
property and if so whether such con-
veyance was made in contemplation of
death, such as conveyances to friends
or relatives, without substantial con
sideration, with the intent of trans
ferring his property to those dependent
upon his generosity or bounty instead
of devising it to them by will.
''The next matter to attend to in
the due and effective administration Of
the law is to ascertain whether there
has been a full and fair appraisement
of the estate as it was at the time of
the death of the decedent. If this
seems to be untrue, the court shall call
upon the public administrator to in
vestigate as to the property of the
deceased at the time of his death, and
if the court deems it necessary, appoint
special appraiser to appraise the same
as provided by section Of chapter
504 Of the laws of 1909.
ga great many questions may rise
as to whether or not certain property
should be appraised and it's transfer
taxed. If there is any doubt about
such matters such questions may be
referred to this office and they will
receive prompt attention. The real
estate Of The deceased in this state
and the personal property of a de
ceased resident of the state wherever
loc9 Ted should be taxed. The trans
feY ak does not apply to real estate
o. decedent located without the
sta G.
"Qu sstioSs sometimes arise as to
tie exemptions of legacies from the
tax Which should be allowed. Refer
ence to section 4, chapter A, laws of
1903, as amended by section 3, chapter
SO, laws of 1905, will show what trans
fers should be exempted, and it will be
observed that the exemption applies
to municipal corporations within this
state for strictly county, town or
municipal purposes, corporations of
this state organized under its laws
solely for religious, charitable or edu-
cational purposes and which viii use
the property so transferred exclusively
Tor the purposes of their organization
and use it within the state, shall be
exempt. The exemption from taxation
goes no further than the corporations
expressly described IN the statute. In
regard to exemptions of property, they
are not cumulative Of other exemptions
allowed under the laws of the state;
all the property of the decedent wheth-
er exempt from property taxation or
from levy and sale under execution IS