Opinion ID: 1560523
Heading Depth: 1
Heading Rank: 1

Heading: The fee for letters testamentary.

Text: We have little difficulty in agreeing with the contention of appellants that the fee for letters testamentary was imposed improperly by the probate court. We reach this decision without considering whether it is supportable as a fee, or must be viewed as a tax. The amount ($7,570) in relation to an estate exceeding $9,000,000 on any computation might present a close case for the test of reasonableness upon a fuller record. Cf. Foreman v. Oakland County Treasurer, 57 Mich.App. 231, 226 N.W.2d 67 (1974). Future litigation does not require this determination because the fee has been repealed. The imposition was improper in this case because of the dates involved. The State in effect concedes that consistency requires this holding. Viewed as either a fee or a tax, the charge is imposed for a particular act, the issuance of letters testamentary, and this act did not occur until after repeal of the charge. 1 V.S.A. § 214(b) provides in pertinent part: The amendment or repeal of an act or statutory provision . . . shall not: . . . . . (2) Affect any right, privilege, obligation or liability acquired, accrued or incurred prior to the effective date of the amendment or repeal; Simply put, there was no liability or obligation incurred here for the fee in question prior to repeal of the statute which imposed it. The issuance of such letters is not automatic following petition for probate. The will might have been disallowed, precluding issuance of letters testamentary. Probate might have been refused for lack of jurisdiction or venue. It would not, we think, be seriously argued that there would then be any liability for the fee in question. By no construction can this liability be said to attach before the actual rendition of the service upon which it is predicated. In this case, that date was July 13, 1971, some 12 days after the statute imposing the fee was repealed. The proper fee was the entry fee of $15.00, now established by 32 V.S.A. § 1434(1), and applicable regardless of the assets in the estate.