The Mankato free press., 1922-01-27
VIEWS OF tLAYMEN

Garden City, Mimi, January 25.-
To The Free Prese: An article in
the issue of the 14th inst. on inheri-
tance taxes was more than interest
surprise that such apparently contra
dictory results could follow the ap
plication Of the same law. Failing
to find any explanation in later is
sues we are led TO ask for the rate
and exemptions, If any, and direc-
tions for computing an inheritance
tax.
"A few of the items are grouped to
make comparisons easy. 1t is diff
the following:
Why did a widow pay s37S7, on
legacy of $4,000 while widower paid
only S6.42 on a legacy of $1O,643.15?
A widow paid $23.75 tax on le-
gacy of $12,375 and another widow
paid $41.2S on a legacy of s12.752.
A widow paid s49.95 on legacy o.
S14,15095 and another widow paid
$74.25 on legacy of S14,950.
S400 and father paid SIS OF legacy
Of $4,000.
A mother paid 1912 on a legacy OF
$3.608 and widow 1.-THE first) s27S7
on a legacy of $4,000, or more than
four times as much on a smaller
amount
Can it be that mother enjoys a
fourfold preferential rate over wi
dow. and father ienfold prefer
ential rate over husband? Is there
graduated inheritance tax? These and
other questions may not be difficult
for those who understand the subject,
but help is needed by many of your
readers, including Ivan Toknow.
The Free Press takes pleasure in
responding to the above request for
information.
Judge of Probate Harry A. johnson
to make ins4regard to the diffarert
rates of taxation charged on incomes.
In recent article in The Free P.e1s
a list of incomes and the net amounts
OF estates were given. These were,
hard to understand owing to the dif:
ferences of rates. Judge Johrcaf
gives the following rules of making
assessments, which will explain the
many rates 6f taxation
Since AuriI "a, 1919. the wife cs
the deceased and his lineal iS~''o.
grandchildren are entitled to an "~-
emDt.oa of $4,000. The next $1,000
Is subject to tax of one percent;
the following SIX Nna or e. "+'~-.
thereof tax Of two percent; the r,r-
lowing $4,000 tax of two ard Ona-
half percent and the next $50 ~" .
tax Of three percent, ard all over
100000 tax, of four percent
When the property of the dereasen
passes to lineal ancestor that is n
father. mother or grand father. Sc nr1
is exempt. The next $I2. is subject
to tax of one and one half perceHt:
the next $4,000 to tax of thran
percent; the next $20o0a to tax of
three and three fourth percent: the
next $50.000 to four and one-hajf rer-
cent. and all over 100000 to six per
cent.
When the property descends to =
brother, sister, nenhew or nio~o.
daughter law or son in law, 5000
is exempt. The next s14. a tax nf
three percent; the next $4,000; six
percent: the new $4,000 seven
one half percent; sE, ~, nine ~
cent and all over s10o ,an0 ~ nercent
When the property descends to an
uncle. aunt or cousin $3.50 is ex,,
to a, tax of four percent: next s15 OOO
eight percent: $4,000. ten pe~cc7t
$50 900. twelve percent and all over
$100 600 sixteen percent
When the property descends to
stranger to the blood OF the decede-t
or kindred of them, before st"tad.
500 is exempted: the rext s14.qoO IS
subject to tax of Tve percent:
SIT. 900 ten percent: $40 900. twelve
and one half percent: SEQ 000. fifteen
percent: and all above 100000 TWEEN
ty percent.
judge Johnson explained that ev"rr
one WHO died prior to Anrii "a. 1917.
ard whose estate was subject 10 an
inheritance tax, the rate was different
time.
All Of the inheritance taxes arc on
proved by the attorney general of Xe
state and the state auditor.