Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1916-05-27
Fees for Assessing
The Inheritance Tax

The lack Of uniformity In the methods
of the Maine probate courts in making
the charges for assessing the inheri-
lance tax. that State Treasurer E.
E. Newbert recently submitted the
question to the attorney generals
Office. asking a ruling as to the
fees which properly make up such
charges. Assistant attorney General
Oscar H. Dunbar has made the following
answer to the request:
II am in receipt of your letter in which
you state that there is a marked absence
Of uniformity among the probate courts
Of this state as to charges for assessing
inheritance taxes and as result of
which the State has and now is suffering
a considerable loss, and requesting this
department to submit an itemized list Of
fees which properly would make up such
| charges.
"Since receiving your letter l have
made an effort to get from some of
the probate courts an itemized statement
as to fees they were charging in the as
sessment of inheritance taxes. and I find
also that there is. as you state, a great
! lack of uniformity.
IT find that the most of our judges and
of two dollars as fees for the assessment
of an inheritance tax. while others are
charging as high as SO in similar estates
and in one instance In another county a
charge was fixed as low as so cents.
II also find that in one county that has
been charging SO and later after some
correspondence changed the fee to Sc,
when asked to itemize the $e charge could
only make $3.50, and in that itemized
statement I find two charges Of 81 each
that in my opinion are not proper ones,
namely, Copy of inventory sent to at
torney general attested by the register
and charge against the estate for public
notice in the newspapers"
LAS to the first, the law in my opinion
appears to be plain and l respectfully
call your attention to Chapter s, Section
70 Of the Revised Statutes as amended by
the Public Laws of 1909, Chapter 1877,
which reads:
"A copy of the inventory Of every es.
tate any part of which may be subject tc
a tax under the provisions of Section
Sixty-nine. or il the same can be conven-
iently separated, then a copy Of such
part Of such inventory with the appraisal
thereof, shall be sent by mail by the
register or judge Of the court Of probate
in which such inventory is filed to the
attorney general within ten days after
the same is filed. The fees for such copy
shall be paid by the executor, administra-
tor or trustee, and allowed in his account
This statute appears to be clear and
that it Is for the estate and not he
State to pay for the copy Of the inven.
tory.
las to the second charge, I cannot see
how the fees for advertising the petition
can be deducted, for by the provisions OF
Section 81 Of Chapter eight Of the Re.
vised Statutes only fees Of the judges and
registers of probate are to be deducted
and, in my opinion. this charge should
also be against the estate.
1.-The statute last above cited quote
in full:
THE fees Of judges or registers OF
probate for the duties required Of them
by the fifteen preceding sections shall be
for each order, appointment, decree
judgment or approval of appraisal or re-
port required hereunder, fifty cents; and
for copies of record the fees that are now
allowed by law for the same. And the
administrators. executors, trustees OF
other persons paying SAID tax snail De en-.
titled to deduct the amount of all such
fees paid to the judge or register of pro.
bate from the amount of said tax to be
paid to the treasurer Of State.'
1T would, therefore. seem to me thai
in the ordinary estates where there is ar
Inheritance tax that the fees allowed by
the State and to be deducted should be
itemized as below at 500:
Order Of notice thereon, $5C
Copy Of petition to attorney general, sc
Decree, sc
Certificate to treasurer Of State. 81
There might be instances where add.
tional orders or DEGREES are to be mad.
and if so, 50 cents is the proper charge
for each order, etc. / think, however
fho4 ,,o,, mill and enol ixrtonoA. N ~