Norwich bulletin., 1916-08-01
STATE WANTS $1oo,oOo OF
 HOTCHkISS GIFT TO YALE,
Question of Inheritance Tax on Two
 Million Dollar Estate

Whether approximately $10O, 900 will be collected by the state of Connecticut in consequence of the present inherit ance law or whether the $1,OOO,OO9 es- tate of the late Justus Hotchliss of New Haven will go without the pay ment of an inheritance tax to Yale university under the will of MT Hotch- kiss is a question which Tax Commits slOner William H. COrbin desires de- cIded as matter of law, and it is pFODa ble that interesting points which may develop in connection with the final settlement will be determined by the supreme court.
 The hearing on the proposed decree On the estate has been assigned bv Judge l., Gllson of the probate court for the district of New Haven for Wednesday, Aug. 2, at 10 a. m. A pre- ImInary hearing was held at New Fa- ven yesterday morning and it was ar ranged by counsel for the state and for the estate to have the hearing be- fore Judge Gilson on the final decree Friday morning, Aug. 25, at Il o'clock. At the hearing this morning Yale university and the HOtChkiss estate were represented by Judge Henry Stoddard and Thomas Hooker, IT., and Tax Commissioner COrbin was repre- sented by Judge Charles w. Cramer, deputy assistant state tax commits sioner.
 The question raised by Yale uniyer- s1ty. is a very interesting one and a noTgl one under the 1915 inheritance law. Yale university, which is be- Queathed $1,647,413.90 under the will of Justus s. Hotchkiss, the bulk of which is personal estate, alleges that 1t is exempt from the payment of an inheritance tax, which would amount to approximately $1O0,00O, on the ground that it receives state aid, Un- der the 1913 inheritance law charita- Die institutions were exempt from the payment of a ninheritanCe tax and one probate court held that Yale univer- sity was a charitable corporation or in stttutton. Under the present inherit anee law only corporations receiving state aid are entitled to an exemption from the inheritance tax, and as MT HOtchktSs died after May 19, 1915 when the present inheritance law vert into effect, the legacy to Yale univer- S1ty would ne taxed in accordance with the 1915 law. Sections 2315 and 2317 of the general statutes of Connecticut exempt college buildings used for edu- cattonal purposes from taxation, but 1t is understood that the state of Con- necticut claims that such exemption does not constitute aid from the state
 state aid as contemplated in the 1915 act while tile attorneys for the estate of LMr. Hotchkiss allege that such an exemption Is as @ matter of fact aid from the state of Connecticut and constitutes state aid as intended in the 1915 act. It is generally under stood that at the present time Yale university does not receive any direct state aid, but at various times in the past the college received comparatively small amounts from the state, but no direct payment from an appropriation has been made to tho college by the state since about 1888 or 1870. Yale university, CT Yale college, owns con- siderable roai estate in New Haven which is not used for educational or college purposes and on which tax ia paid, go that the college property is not entirely exempt from taxation, Whichever way tho ease Is decided by tho probate court for tho district of New Haven, 1t will undoubtedly be appealed to the supreme court of the state, as tha decision is very iHnper= taRt 6ne,
 At the continued hearing Aug. 9s at the probate eeTrt in New Haven the state will he represented by Attorney General tH4nnlaR and Judge Charles W, 6FaJ71eP for the tax eemmissianeP. and Yaie university will be represented by the firm of Delatei 6 White of New Haven, The estate af MT Efotehkiss ameNatsda tea a1aaaa.9e9.ab, the greater