The Waxahachie daily light. [volume] (Waxahachie, Tex.) 1894-current, 1911-09-15
DIRECT TAX SYSTEM
OUTLINES USEFULNESS
SO DECLARES GOVERNOR NOEL
IN ADDRESS AT GOVERN
ORS' CONFERENCE.
This system Can Be Superseded Oh
Made Nominal by the Inherit
ance Tax-State Laws
Are Compared.
Associated Press Special,

| Associated Press Special,
Spring Lake, Sept. 15.-The d.
rect tax system has outlived its use
| fulness for state needs and can be
| superseded or made nominal by the
Inheritance tax, aided by other
sources of state revenue which can
be fairly and equally collected, 20
the opinion of Governor Edmond Z.
Noel of Mississippi, who addressed
the governors conference here to-
day. Governor Noel spoke to the text,
THE Inheritance Tax and State
Comfy"
Its incidental effect said Gov
ernor Noel. referring to the Inherit
ance tax, through graduations ac-
| cording TO kinship and progression
| as to amounts, inevitably tends 10
| regulate wealth by furnishing mo-
| tiyes for distribution in sums tina
| escape all or serious taxation, and
by discouraging wills to strangers o.
to collateral kindred. If such taxa
ton be made so onereus as to ap-
proxmate confiscation it would de
feat its own purpose because those
at whom it would chiefly aim, By
change of residence and skillful and
secret methods of evasion, could and
would altogether escape it's bur
dens."
Governor Noel's address was de-
voted chiefly to an outline OF condi-
tions in various states. He said, a
part:
Our state legislatures determine
| who can make Wills; how they shall
| be made; what property may be; 81
| may not be, so disposed of; and who
shall or who shall not, be bene-
ficiaries Along with this authority
over property and persons, within
its borders, goes the unquestionable
| right of states to collect inheritance
taxes on all transfers of property il,
cident to death. Acquisition OF prop
erty by viii or inheritance, under
our government, is neither a natur
al nor constitutional right, but "a
privilege, created and controlled
/ by law
, IAN property, or interests in prop
erty, transferred by death, or II
, contemplation of death is subject t,
taxation If tangible property, ther
in the state where situated, and /
intangible property, such as none,
on hand or deposit, notes, stocks o.
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 tt
corporate securities, stocks an
bonds the state granting the char
ter, and in which record transfers
are to be made
THE tax laws of different states
both as to classes of property and o
beueficiaries taxed, are widely var
liant resulting in occasional hard
ships, through double taxation, Al
benericfaries taxed in % states ara
only those that are collateral in u
states
Among the states, as TO charge
and exemptions, there are wide ii
yergencics Thirteen states, Della
ware, Iowa, Kentucky Maryland
Missouri, New Hampshire New Jer
sey. North Dakota, Ohio, Pennsg
vania Texas, Vermont and Virginia
exempt. wholly, lincal beneficiaries
In some OF the other states this ex
emprion applies solely TO husband
and wife In the states that tax lin
Gals their tax. both minimum ant
maximum, is generally much lea'
than that imposed on collateral ben
eficiaries for instance, in Wyom
ing, the lineal TAX, in excess OF eN