The Waxahachie daily light. [volume] (Waxahachie, Tex.) 1894-current, 1911-09-15

emption, is 2 per cent and the col
lateral per cent. In those states
having taxation, grades as to the
degree of kinship and progressive IS
| to amounts, similar proportion pre-
walls In California which has the
highest. both methods considered,
the maximum charges against lin
! eals range from l per cent to PEI
cent, and collaterals, from 5 to p
| per cent
| THE maximum in a few other
states is as high as per cent tof
| lineal and > per cent for collateral,
beneficiaries, only Kansas has both.
A few states have fixed charges, as
! to collateral beneficiaries. Utah and
| Minnesota have the same exemption,
| $4,000 and the same charges TO
both classes of beneficiaries, that of
Utah being per cent, fixed, and
Minnesota progressing from l Y pee
cent to ; per cent, The usual pro
! gressiye charge is from l per cent
| to per cent for lineal. with scarcely
four agreeing on collateral benef
Charles. With varying minimums, six
of the latter, collateral, have a max
mum of - per cent two ~ per
cent~nd three 10 per cent; the la.
gest minimum being I y per cent, Az
North Carolina.
The states and their sub-div.s
ions are hard pressed for available
sources of revenue, prevalent meth
| DDS of Inheritance taxation being
! welcomed as a God-send. This bur
/ den begins as the living expenses OF
the deceased owned ends; and, usu-
ally, not directing upon the estate
but upon certain beneficiaries, who
considering the exemptions, are
making but a reasonable contrihu
ton to government for access of un-
earned wealth The tax is simple,
easily understood and computed, dit-
ficult to evade. collated with sma
, outlay and supervision, and in the
course of administration of estate ia
local courts. According to circum-
stances, division of proceeds can b
made between state and county
, treasures The state goyeumeH;
which gave direct protection to he
decedent and his property, durin ?
. the period of its acquisition, is the
, logical beneficiary Of the tax on IT.
, transfer AID valorem taxation, as q
/ source of state revenue. through IL
temptations to local officials 10 es
r cape part, or all, Of the state bur
t den, by under assessments, is be
= coming largely imperative.
J "The inheritance. tax, susceptible
of no such fraudulent abuse, constl-
} tutes a much needed supplement
and, il aided by some other sources
of state revenue which can be fairlj
z and equally collected, the direct "a,
syst EN- which for state needs has
outlived it's usefulness, can be su'
{ perceded or made nominal.
Neither the federal provisions OF
interstate commerce, due process Of
law, equal protection OF law, nor
any other part Of the constitution
prevents double taxation and result
ing hardships, from conflicting state
3 inheritance laws Double taxation II
o inherently unjust, when constitutions
al While such injustice is not al
ways preyentable. It's character ard
immortality remain unchanged.
Comparatively few states con
tnue to subject TO taxation proper
ty primarily chargeable with the
burdens OF another state govern
ment New York has just abandon
ed this evil practice, by enactng a
! just and wise inheritance tax law, IL
; rates, however. being uuadapted 20
some states OF greatly less wealth,
and she leads the way to an enlight-
ened system Of inheritance taxation.