The Bridgeport evening farmer., 1912-03-12
Adopted Children
And The Tax On
InheritanCeS

Tax Commissioner w. H. Corbin re-
Gently asked Attorney General John
H. Light for an opinion as to the con-
struction of the succession tax law
as amended by the General Assembly
OF 1911, the point upon VIII oh he de-
or not estates passing to the lineal
descendants of any legally adopted
child, the wife or widow Of an adopt
ed son or the husband of an adopted
daughter should pay a tax of or 5
Per cent. The attorney general de-
cides for the higher rate and his optn-
ion in full follows:
Hon. William H. Corbin.
Tax Commissioner, Hartford, Conn.
My Dear Sir:-In your favor OF re-
cent date, you say:
Chapter 2O4 Of the public acts of
1911 amended section 1857 of the gen.
eral statutes in several particulars,
one of which was to include with
those persons, whose estates shall be
entitled to the exemption Of $4,000
property passing to linea1 descen-
dants of any legally adopted child, the
wife or widow of a son, whether such
son was born in wedlock Or adopted,
the husband of a daughter, whether
such daughter was born in wedlock
or adopted or the brother Or sister
Of the decedent.'
Section 1861 further provides that
after certain exemptions are allowed
the estate of every deceased person
shall be subject to the tax provided
for in section $685.
Section 1868, as amended by chapter
218 of the public acts Of 1909, does not
include the persons mentioned above
among those whose estates when pass
ing to such persons shall be liable for
the tax of 1 per cent. and further
states that any such estate or inter-
hi ob ho1 ca Cc m Ill.
lateral kindred, Or to strangers of the
blood, shall be liable to tax
of per centum Of its value for the
use of the state The same stfpula-
tion as to the tax rates on different
estates is made in section 2371, and
both of these statutes We're not amend
ed by the legisla ture Of 1911.
'tWill you kindly advise, ait your
early convenience whether the rate on
estates passing to lineal descendants
of any legally adopted child, the wife
or widow of a son, whether such son
was born in wedlock Or adopted, the
husband of daughter, whether such
daughter was born in Wedlock or
adopted, or the brother Or sister Of a
decedent is 1 per cent. or per cent.
on the amount of the estate less the
exemption, as provided, and whether
the rates on property passing to the
same benefciaries under section 2371
WneF0 any estate OF du duHuIty Is UC-
queathed or devised to any person for
life, with remainder over another or
others, are 1 Or per cent. ON the
amount of the estate less the exemp-
ton as provided
There are two descents known to
the law-lineal and collateral. Lineal
descendants consist Of all persons in
grandchildren, etc, and collateral des-
cendants consist of all persons in an
indirect line, as children, grandch'l l.
dren, ETC., of brothers and sisters. This
classification, however, is not strictly
followed in our laws concerning taxa
ton of inheritances and SUGGESTIONS,
but the terms are used agreeable to
the defiri lions I have given.
There are three different classes I'M
der the succession law:
1. Estates entitled to the exemp-
ton of $4,000.
2. Estates liable to pay a tax of 1
per cent.
3. Els ates liable to pay tax Of 5
per cent.
The first class is defined in section
1857 as amended by chapter 204 of the
public acts Of 1911, as follows:
THE estate of every deceased per-
son, to the amount of $4,000, when
or parents. lineal descendants. legally
adopted child, lineal descendants of
any legally adopted child, the wife or
widow of a son, whether such son
was born lin wedlock or adopted, the
husband Of a daughter, whether such
daughter was born in wedlock OR
adopted, or the brother or sister of
the denedent, f.. shall be exempt
from the payment OF amy succession
tax
The second class is defined in sec
ton 1868, as amended by section / of
chapter 21S of the public acts of 1907,
as follows:
"In all such estates any property
within the jurisd 'ction of this safe,
and any interest therein whether tam
gible or intano ible, and whether be-
longing to parties in this state or not,
which shall pass by will Or by inner
itance or by other statutes to the pa
rent or parents, husband, wife, or lin
cal descendants, Or legally adopte &c
child of the deceased person, shall be