Norwich bulletin., 1916-02-25
WESTERLY ESTATE BRINGS SUIT
Executors of George H. Utter Seek to Recover on Note
 Mrs. Susan w. Burrows Still Missing ng-Siver May Re- suit in Amputation of Finger-Rea Estate Transfers.

The inheritance tax is now in force in Rhole Island, as the act was sign ed by Governor Beecllman at l2.45 Tuesday noon, and immediately there after became law. It provides for a tax of half of one per cent. on the net value of all estates over $500, also a tax at the same rate on the value of each share of an estate taken by any person. But if such share goes to a grandparent parent. husband, wife, child, brother, sister, nephew, niece, son-in- law, daughter-in-law or any adopted child, it will not be sub ject to a tax, except upon its value in excess of $25,000.
 If the share goes to any other rela- tive or to a stranger the tax will be on the value of the share above $1,OOO. So that the estate of a person distrib- uted to his widow and children will pay no tax if the estate is valued at only S5OO0 or less; if it is valued at $25,OOO it will .go gay 9oo tax e1do of half of
 An estate of $125,000, distributed equally between a widow and four children will under this law, pay a tax only on the value of the net es- tate in excess of $500O, or a tax of $60O and there will be no tax on the transfer of the shares to the widow and children, because none of the shares will exceed in value $25, 900. Such an estate of $125,000 would pay in Massachusetts tax of $2O00, in Connecticut tax of $500 and in New York a tax of 5000.
 Only such part of a non-resident's estate as consists of realty in Rhode Island is taxed, and the real estate in another state of resident of this state is not taxed under this act. Among the property and interests tax able are dover curtesy, transfers made in contemplation of death, and property put in trust to be distributed after the death of the owner.
 The praise and devotional service at the final session of the thirtieth an Christian Endeavor Union of Paw tucket was led by Rev. Frederick A. Macdonald, president of the Westerly Young Peoples Christian Endeavor Union. These officers were elected for the ensuing year: Rev. Charles O.. Parker of Slatersville, president; Miss Muriel Melee, Woonsocket, first vice president; Martin Kauger, Providence, second vice president; Frank Q. Bish- op, Providence, corresponding Secre- tary: Miss Ida J. Stone, Auburn, re- cording secretary; Ashbel R. Wells, Providence. treasurer; Miss Mary E.. Tingley, Pawtucket, junior superin- tendent.
 David Franklin StiIIman and Judge Oliver H. Williams attended the an nual meeting of the Rhode Island State Chess club in Providence, Tues day morning. MT. Stillman was elect ed vice president for the twenty fifth consecutive year. In the afternoon Messrs. Stillman and Williams went to Boston and attended the checker meet held under the auspices of the Boston Checker club, where there were hI4r hnarHS in n1aU the test being between Boston and the rest of New England. MT Banks, the champion checker player of the Unit ed States, met all corners at the even ing session. The contests were held at the American house.
 At the annual session of the Rhode Island Branch of the United National Association of Post Office Clerks, in Providence, Tuesday, a resolution was passed protesting against unnecessary night work and recommending that seven hours of night work be cOnsid- cred equal to eight hours day work. It was voted to oppose the law that causes a clerk to be discharged if he is absent from work for period of 15O days because of illness or acci- dent. A resolution was passed favor ing the Penrose-Griffin bill to provide indefinite leave of absence for super annuated employees.
 Mrs. Caroline Burdick Tanner died recently in Milton, Wisconsin, in her 97th year. Her early life was spent in Westerly, where she learned the trade of tailoress and worked at it for several years. She went to Milton and was married to Kirke w. Tanner in 1858 She leaves a daughter, Ida B., widow of Ormanzo CottreT MT.