Middlebury register. (Middlebury, Vt.) 1886-1937, 1913-12-26

1t is also provided that the taxes i'm
posed shall be and remain lien on the
property subject to said tax from the
death of the decedent and that all taxes
imposed shall be due and payable at the
death of the decedent.
A State house official who is familiar
with the law and its operation gives the
opinion that hundreds of executors and
administrators in the State are now
subject to prosecution and that the
State now holds liens on numerous es
tates for unpaid taxes.
This official points out that Virginia,
North Carolina and the other States
which have similar inheritance tax laws,
derive about $50, 900 annually from these
taxes. Georgia is expected to collect
between SIS, 600 and 500, 900,
Four months have passed since the
law became effective. Four months is
one-third of year. Figured at 100000
a year Georgia is therefore out for the
four mouths, due to the negligence of
the ordinaries, the sum of 500, 1888. For
tunately however, the State is not de-
barred from going back and enforcing
these collections.
That portion of the inheritance tax
law, which explains it's application, fol-
lows:
THAT from and after the passage of
this act, all property within the jurs-
diction of this State, real and personal
and every estate and interest therein,
whether belonging to the inhabitants of
this State, or not, which shall pass I'M
der death of decedent, by will or by
the laws, regulating the descents and
distribution, or by deed, grant, or gift
except in cases of bona fide purchase
for full consideration, made, or in
tended to take effect in possession of
enjoyment, after the death of the
grdntor, or donor, to any person or
persons, bodies politics or corporate, in
trust or otherwise, shall be subject to
taxes, and shall pay the following tax
to this State:
Upon transfer taxable under this
act of property or any beneficial in
terest therein, of an amount in excess of
the value of 81, 900 to any father, moth
err, husband, wife, child, brother, sister,
wife or widow of son, or any child or
children adopted as such, in conformity
with the laws of this State, of the de-
cedent, tgrantor, donor or vendor, or to
any lineal descendant or such decedent,
grantor, donor or vendor, born in law
full wedlock, the tax shall be at the rate
: of per cent on any amount in excess
of IS, 900.
Upon transfer taxable under this
act, of property or any beneficial inter
, est therein, of any amount to any per
son or corporation or association other
than those enumerated in paragraph
| of this section, the tax shall be at the
rate of per cent. ="
Ordinary John r. Wilkinson stated
! Wednesday afternoon that he had beer
t studying the inheritance tax law as haC
} number of attorneys. He said the
law was not entirely clear in defining
the official whose duty it was to take
the initiative in the collection of the tax
Il will go actively into this matter
after the first of the year." said Ordi
nary Wilkinson, land will have appraise
ments made of all estates which hav,
. been settled in my court since the &C
became effective four months ago. Ii
a number of wills appraisements ar
waived. However, | will have all thes'
estates properly appraised in order tina
! l may ascertain just what amount tn
G estate is entitled to collect from eacl
c under the inheritance tax act.
The ordinary estimates that estate
f with an aggregate value of SIS, 900, 900
6 subject to the inheritance tax law, ha'
been adjudicated in his court during tn
past four months. Should this prove t.
6 be correct the State will at the rate o
I per cent be entitled to collect take
4 amounting to $50, 600. Georgia Journal