The Calumet news. [volume] (Calumet, Mich.) 1907-1938, 1911-09-15
WANTS UNIFORM
STATE TAXATION
GOV. NOEL OF MISSISSIPPI SAYS
DIRECT TAX HAS OUT
LIVED ITS USEFUL
NESS.

Spring Lake. September 1.-THE di-
rect tax system has outlived its use
| fulness for State needs and can be SUI
Iperseded or made nominal by the in
lheritance tax. aided by other sources
OF state revenue which can be fairly
and equally collected. i'm the opinion
of Governor Edmond r. Noel of Missis-
sippi, who addressed the Governors
| Conference here today. Governor Noel
spoke to the text. "The Inheritance Tax
and state Comfy"
Its incidental effect" said Governor
Noel referring to the inheritance tax,
l"through gradations according to kim
ship and progression as to amounts,
Inevitably tends to regulate wealth by
| furnishing motives for distribution I'm
sums that escape all or serious taxa
tion. and by discouraglng wills to
strangers or to collateral kindred. If
such taxation be made so onerous as to
approximate confiscation it would de-
feat It's own purpose because those at
whom il would chiefly aim, by change
of residence and skillful and secret
lltlilOuS VI tNd6loll cOuiu anu Noulu
altogether escape it's burdens"
State Has Authority
Governor Noers address was devoted
chiefly to an outline of conditions in
various states. He said. i'm part:
Our state legislatures determine
who can make wills; how they shall
be made; what property may be; or
may not be. so disposed Of; and who
shall or who not shall. be beneficiaries
Along with this authority over prop
erty and persons, within its borders,
goes the unquestionable right Of
all transfers Of property, incident to
death. Acquisition of property by will
or Inheritance under our government
is neither natural. nor a constitu-
tional right. but is a privilege, Great
ed and controlled. by law.
"All property. or interests i'm ppoper-
lty transferred by death. or i'm contem-
plation Of death, is subject to taxation.
IT tangible property. then i'm the state
where situated; and il intangible prop
erty. such as money on hand or de-
posit, notes, stock or bonds. I'm the
state containing the domicile of the
decedent. or i'm which such property
may have been technical local situs.
| for instance as to corporate securi-
ties. stock and bonds. the state grant
| ing the charter, and i'm which record
transfers are to he made.
Tax Laws Different.
"The tax laws of different states,
both as to classes of property and of
lbeneficiaries taxed are widely variant,
resulting I'm occasional hardships,
through double taxation. All bcneficiar-
les are taxed In 22 states and only
those that are collateral In 16 states.
Among the states, as To charges and
exemptions, there are wide dlvergen-
cies. Thirteen states. Delaware, Iowa,
Kentucky Maryland Missouri. New
Hampshire. New Jersey, North Dako-
tn. Ohio, Pennsylvania, Texas, Yer
mont, and Virginia, exempt, wholly,
lineal bcneficiaries. In some of the
other states this exemption applies
solely Ia husband and wife. In the
states that tax lineals, their tax. both
minimum and maximum. is generally
much less than that imposed on coll
lateral benefciaries; for instance. in
Wyoming. the lineal tax. i'm excess Of
exemption. Is per cent and the col
lateral per cent. I'm those states hav-
ing taxation, grades as to the degree
OF kinship and progressive as TO
lamounts. similar proportion prevails.
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