Opinion ID: 1560523
Heading Depth: 1
Heading Rank: 3

Heading: Applicability dates and inclusions in residue.

Text: As we have already held, the repealed fee for issuance of letters testamentary contained in the pre-1971 statute was assessed improperly, and in its stead should be assessed the entry fee of $15.00 imposed as of July 1, 1971, before the letters testamentary were issued. This fee is a set one, and we need not consider any computation questions raised and briefed in this connection. The larger part of the levy below, i. e., the distribution fee, we have held unconstitutional, so that the questions relating to inclusion of income and appreciation of assets within the basis for the levy are no longer pertinent. So much of the order of the Bennington Probate Court, dated November 29, 1976, as relates to probate fees, is vacated, and the cause is remanded for revision of said order consistent with the views herein expressed and return to the appellants of overpayment of fees paid under protest and escrowed pending appeal by agreement.