The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1911-09-15
BANK ROBBERS SECURED THREE HUNDRED
FIFTEEN THOUSAND DOLLARS AND ESCAPED

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would altogether escape its burdens" /"
Governor Noel's address was devot-
ed chiefly to an outline Of conditions
In various states. He said, in 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 shall not, be beneficiar-
les. Along with this authority over
property and persons, within its bur-
dens. goes the unquestionable right of
states to collect inheritance taxes on
all transfers Of property, incident to
death. Acquisition Of property by
will or Inheritance, under our govern
ment, is neither a natural, nor a
constitutional right, but is privilege,
created and controlled, by law.
"All property, or interests in prop
erty. transferred by death, or in con-
temptation Of death, is subject to tax
alton. II tangible property, then in
the state where situated; and IL in
, tangible property, such as money on
hand or deposit, notes, stocks or
bonds, in the state containing the
domicile Of the decedent, or in which
such property may have been tech
nical local situs, for instance, as to
corporate securities, stocks and bonds,
the state granting the charter, and in
which record transfers are to be
made,
Laws Divergent.
"The tax laws of different states,
both as to classes Of property and Of
beneficiaries taxed, are widely vari-
ant, resulting in occasional hardships,
through double taxation. All benefi-
ciaries taxed in twenty-five states
and only those that are collateral in
sixteen states.
among the states, as to charges
and exemptions, there are wide d.
vergencies. Thirteen states, Della
ware, Iowa, Kentucky, Maryland. Mis-
souri,. New Hampshire. New Jersey,
North Dakota, Ohio, Pennsylvania,
Texas, Vermont and Virginia. exempt,
wholly, lineal benefciaries. In some
Of the other states this exemption ap-
plies solely to husband and wife. In
the states that tax lineals, their tax,
both minimum and maximum, is gem
orally much less than that imposed
on collateral benenciaries: for in
stance, in Wyoming, the lineal tax. in
excess Of exemption. is two per cent
and the collateral five per cent. In
those states having taxation, grades
as to the degree Of kinship and pro-
gressive as to amounts. similar pro-
portions prevails. In California
which has the highest, both methods
considered, the maximum charges
against lineals range from one per
cent to five per cent, and collaterals
from five to twenty-five per cent.
THE maximum In few other
states is as high as five per cent for
lineal and fifteen per cent for collat-
eral, beneficiaries, only Kansas has
both. A few states have fixed charg-
es. as to collateral benefciaries. Utah
and Minnesota have the same exemp-
ton, $4,000, and the same charges to
both classes Of benefciaries. that of
Utah being five per cent. fixed, and
one-half per cent to five per cent. The
usual progressive charge is from one
per cent to three per cent for lineal,
with scarcely four agreeing on COL
lateral, beneficiaries. With varying
minimums, six Of the latter, collat-
eral, have a maximum Of fifteen per
cent, two twelve per cent and three
ten per cent; the largest minimum
being seven and one-half per cent, in
North Carolina.
"The states and their subdivisions
are hard pressed for available sourc-
es of revenue, prevalent methods of
inheritance taxation being welcomed
and God-send. This burden begins
as the living expenses Of the deceased
owned ends; and. usually, not directly
upon the estate, but upon certain
beneficiaries, who, considering the ex-
emptions, are making but reason
able contribution to government for
access Of unearned wealth. The tax
is simple. easily understood and COM
puted, difficult to evade, collected with
small outlay and supervision, and in
the course of administration of estate
in local courts. According to circum-
stances. division Of proceeds can be
made between state and county treas
| uTeTS. lie SLdLeS government WHICH
gave direct protection to the decedent
and his property. during the period
Of its acquisition, is the logical bene-
f1ciary of the tax on its transfer Ad
valorem taxation, as a source Of state
revenue. through its temptation to To-
cal officials to escape part, or all, Of
the state burden. by under-assess-
ments, is becoming largely impera-
tive.
"The inheritance tax, susceptible Of
no such fraudulent abuse, constitutes
much needed supplement; and, If
aided by some other sources of state
revenue which can be fairly and
equally collected. the direct tax sys-
tenn. which for state neds has out
lived its usefulness. can be superced-
ed 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 resulting hard
ships, from conflicting state Inherit