The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1919-03-29
Published In The Topeka State Journa
March 20, 1921


HOUSE BILL No. 40
AN ACT relating to the assessment and
amending section 11203. General Statutes
of 1915, and repeating the section so
Be it enacted by the Legislature of the
State of Kansas:
Section 1. That section 1909 of the
General Statutes of 1915 is hereby amended
to read as follows: Sec. 11203. All prop
erty- corporal or incorporea1. and any in
terest therein. within the Jurisdiction of the
state, whether belonging to the inhabi-
tants of the state not, which shall pass
by VIII or by the laws regulating interstate
succession. or by deed. grant or gift made
In contemplation of death. or made or in
tended to take effect in possession or en-
1oyment after the death of the grantor. to
any person, absolutely or in trust. except
in case of bona fide purchase for full
consideration in money or moneys worth :
and except property to or for the use Of
literary. educational. scientific religious
| benevolent and charitable societies or in
stitut1ons; Provided. such use entitle the
taxation; and except property to for
the use of the state, a county or a munich
as herein provided Distributes of estates
whether they succeed to the ownership of
/ their respective shares by reason of the
provisions of will or under the law of
descents and distributions, or by deed.
grant or gift made in contemplation of
death. shall be classified as follows: Glass
A shall consist Of the surviving husband or
wife, the lineal ancestors, lineal descend
ants. adopted child children. Iineal
or widow OF son. or the husband of a
daughter of the decedent. Glass shall
consist OF inc brothers and sisters of the
decedent Class shall consist Of relatives
of all degrees of consanguinity except those
included in classes and Il, and shall in
clude also strangers in the blood of the
decedent. From the value of the shares
as ascertained under the provisions of this
act and succeeded to by the several dis
tributes. exemptions shall be allowed as
follows: To the surviving wife, $4,000 (:
to each other member of class A $4,000 /:
! q lHnr f1s
tax herein provided for shall be charged
only upon the excess value Of the shares
over and above the exemption herein de
clared Provided. that when one more
OF the SHARES of an estate Fhnll consist Of
property within and property without the
state only such percentage of the exemp-
tons above named shall be allowed as In
the percentage within the state OF the
total value of the shares: And provided
further. that any gift. legacy. inheritance.
transfer. appointment or interest which
shall be valued. for the purposes Of this
act. after exemptions are allowed. at "A
less sum than 500. shall not be subject
to the tax hereby imposed.
Upon the valne of shares succeeded to by
members OF class A In excess of the ex-
emptions herein decIa rcd, the following
rates of tax are hereby imposed: ON the
first $1,000. or fraction thereof one
percent; on the Second $1,000. or fraction
thereof two percent; the next $1,000.
/ or fraction thereof three percent: on the
percent; on all over $J0O.OO0, five percent ;
Provided. that upon the share Of the estate
r
foregoing rates shall be charged. Upon
the val ne Of shares succeeded TO by me1n-
bers Of class il in excess of the exenptiaus
herein declared. the following rates Of tax
are hereby Imposed: ON the fret x2JDB.
or fraction thereof. three percent: on the
second S23-Den fraction thereof five
percent. ON the next <Jg.oOD. or fraction
thereof seven and one-half percent: on the
I next 100000. fraction thereof ter,
percent: ON all over $-JOo9sD twelve and
one-half percent Upon the value Of shares
suseeeded to by members Of class e. the
following rates OF taxes are hereby I'm
I posed. ON the nrft $500, or fraction
thereof five percent, the next &25.UO0.
! or frartiOn thereof. seveL and one-ha IL
j percent; the next $4,000. or fraction
I thereof ten percent: the next S400.G01.
or fraction thereof. twelve and one-h II
( percent; ON all over 100000 fifteen
. percent All taxes herein provided Tor
shall be for the of the state: and adj
minfst ratprs. executors and trustees aud
any granie@s under any such conveyance
made Surin2 the grantor1s life shall be
; liable for such taxes. with interest at the
legal rate until the same shall have been
Z paid Property shall be deemed 10 have
been transferred by grant gift IN con
temptation of death under this act when
ouch grant or gift shall ha- been executed