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Full text of "Inheritance taxes of all the states"

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5806 
L4 



UC-NRLF 







INHERITANCE TAXES 

OF ALL THE STATES 



LEE, HIGGINSON & CO. 

BOSTON 

NEW YORK CHICAGO 



INHERITANCE TAXES 

OF ALL THE STATES 



LEE, HIGGINSON & CO. 

BOSTON 
NEW YORK CHICAGO 



Copyright, 1911, by 
LEE, HIGGINSON & Co. 



GEO. H. ELLIS CO., PRINTERS, 272 CONGRESS ST., BOSTON 



We have had prepared by our counsel, Messrs. Ropes, 
Gray & Gorham, a summary of the inheritance laws of the 
various States of the United States. We have endeavored 
to make this summary as clear and concise as possible, 
without unnecessary details, and have particularly designed 
it for the information of non-resident stockholders. 

We give below (1) a list of those States having no in- 
heritance tax; (2) a list of those States having an inheri- 
tance tax, but holding it inapplicable to non-resident stock- 
holders in corporations organized under their laws; and 
(3) a condensed summary showing the rates of inheritance 
tax in the remaining States, preceded by an explanatory 
introduction. 

The laws of the several States are subject to change by 
further legislation. 

(1) List of States having no inheritance tax. 

ALABAMA INDIANA 

ARIZONA MISSISSIPPI 

DISTRICT OF COLUMBIA NEW MEXICO 

FLORIDA NEVADA 

GEORGIA RHODE ISLAND 

SOUTH CAROLINA 



(2) List of States having an inheritance tax, but hold- 
ing it inapplicable to non-resident stockholders in 
corporations organized under their laws. 

DELAWARE 

PENNSYLVANIA 

VIRGINIA 

(3) Explanatory introduction to summary. 

Property Liable to Tax. 

Property belonging to residents: All cash, stocks, bonds, 
and other like property, no matter where held, and real 
estate within the State. 



236776 



Property belonging to non-residents: All real estate 
within the State, and all stocks in corporations organized 
under the laws of the State, no matter where held, and cash, 
bonds, and other property actually within the State. 

Vermont, and possibly one or two other States, by ruling, 
and West Virginia by statute, attempt to tax bonds of cor- 
porations organized under their laws held by non-residents, 
whether such bonds are on deposit within the State or not. 
Such a tax, in cases where the bonds are not on deposit 
within the State, seems unconstitutional. 

Connecticut by statute taxes registered bonds of Con- 
necticut corporations, whether on deposit within the State 
or not. With this exception, the possible distinction be- 
tween registered and coupon bonds is as yet undefined by 
statute. 

States having an Inheritance Tax Law which applies only to 
Collateral Inheritances. 

The following States have only a collateral inheritance 
tax, which in general taxes only inheritances received by 
nephews and nieces and more distant relatives, persons 
not related to the decedent, corporations, and, except in 
New Hampshire, New Jersey, and Ohio, brothers and sisters: 

IOWA MISSOURI OHIO 

KENTUCKY NEW HAMPSHIRE TEXAS 

MARYLAND NEW JERSEY VERMONT 

NORTH DAKOTA 

Graduated Taxes. 

A majority of the States having an inheritance tax law 

increase the rate of tax in proportion as the inheritance 

increases. Some of such States tax at the increased rate 

only the excess over the smaller amount, and such States 

(Q) so far as ascertained are marked (Q). 

Exemptions. 

A. Based on Value of Property. 

(1) In some States the exemption is granted by express 

statute or by ruling of Tax Commissioner or corresponding 

officer to each and every legatee. Such States are marked 

(*) (*). In other States the exemption may be deducted only 

once from the total amount of the estate. Such States are 



marked (f). It has not been ascertained into which of these (t) 
classes States marked (I) fall. (J) 

(2) Some States allow the exemption to be taken in full 
from the property within their jurisdiction. Such States 

so far as ascertained are marked (X). Other States, how- (X) 
ever, allow only the proportion of the exemption to be 
taken out of the property within their jurisdiction which 
such property bears to the total amount, wherever situated, 
of the decedent's estate. 

(3) Some States do not tax at all estates falling below 
a certain specified value, thus allowing an exemption of a 
different variety. Such exemptions are noted. 

B. Legacies for Public, Charitable, and Educational Purposes. 
Nearly all States having any exemption law exempt 

legacies for public, charitable, or educational purposes, but 
this exemption, in most cases, applies only when such lega- 
cies are to be used within the State levying the tax, and for 
this reason the exemption is not of much importance to 
non-residents of such States, and it has not been noted in 
the summary. 

C. Other Exemptions. 

In addition to the above there are a few miscellaneous 
minor exemptions in some of the States which for the sake 
of brevity are not noted. 

Liability for Tax. 

In all States marked (L) the tax constitutes and remains (L$ 
a lien on all the property for an indefinite period. 

In States marked (C) a corporation or person trans- (C) 
ferring or delivering securities owned by a non-resident 
decedent without complying with the provisions of the 
statute is liable for the tax. 



Deductions. 

Massachusetts and Vermont allow taxes paid in foreign 
States on the estates of resident decedents to be deducted 
from the tax to be paid in the State of residence, to an amount 
not exceeding the tax payable in the State of residence 
on such property situated in the foreign State. 



4 

Non-resident Stockholders in New England Railroad Corporations. 

Non-resident stockholders in New England Railroads 
which are incorporated under the laws of more than one 
State are usually assessed on only such part of the value of 
each share as is proportional to that part of the company's 
line or to the value of the company's property lying within 
the State levying the tax. 



Summary. 

Property passing to or for the use of the classes of persons 
named in the following summary is, subject to the exemp- 
tions indicated, liable to inheritance tax at the rates named. 

For meaning of symbols that appear in the summary, see 
explanatory introduction, under the headings named below: 

(Q) Graduated Taxes Page 2 

(*) Exemptions. Subdivision A, Paragraph 1 " 2 

(f) " " " " " "3 

(t) " " " " " "3 

(X) 2 " 3 

(L) Liability for Tax . " 3 

(C) " " " " 3 



LEE, HIGGINSON & CO. 



JAWUABY, 1911. 



5 

Rate 
ARKANSAS : (L, but only for five years on realty.) of Tax. 

Class A. Grandfather, grandmother, father, mother, husband, 

wife, lineal descendant, brother, sister, adopted child .... i % 

Class B. Uncle, aunt, nephew, niece, lineal descendant of 

same . 2% 

Class C. All others: 

Not exceeding $10,000 3% 

Exceeding $10,000 and not exceeding $20,000 4% 

20,000 " " 50,000 5% 

5o,ooo 6% 

EXEMPTIONS: (f) 

Class A $5,000 

Class B 2,000 

Class C. Estates less than $1,000 in value are not taxed. 



CALIFORNIA: (L) (C) (Q) 

Where the amount of the property passing does not 
exceed $25,000, at the rates specified in the column 
headed "Rate of Tax," which are known as "Primary 
Rates." 

Class A. Husband, wife, lineal issue, lineal ancestor, child 
adopted in conformity with laws of California, child to whom 
decedent for not less than 10 years prior to transfer stood in 
mutually acknowledged relation of parent, provided relation- 
ship began before child's fifteenth birthday and was contin- 
uous for 10 years thereafter, lineal issue of such adopted or 
mutually acknowledged child i% 

Class B. Brother, sister, descendant of brother or sister, 

wife or widow of son, husband of daughter *M% 

Class C. Brother or sister of father or mother, descendant of 

brother or sister of father or mother 3 % 

Class D. Brother or sister of grandfather or grandmother, de- 
scendant of brother or sister of grandfather or grandmother, 4% 

Class E. All others 5% 

When the property passing exceeds in value $25,- 
000, the "Primary Rates" above given are increased 
by multiplication, as follows : 
Exceeding $25,000 and not exceeding $50,000, 1 1 / 2 times 
50,000 " " " 100,000, 2 
100,000 " " " 500,000,2^ " 
500,000 3 " 



Rate 
EXEMPTIONS: (*) of Tax, 

Class A. Widow or minor child $10,000 

All others 4,000 

Class B 2,000 

Class C 1*500 

Class D 1,000 

Class E 500 

COLORADO: (L) (C) 

Class A. Father, mother, husband, wife, child, brother, sis- 
ter, wife or widow of son, husband of daughter, child 
adopted in conformity with laws of Colorado, person stand- 
ing for not less than 10 years prior to death in acknowledged 
relation of parent, lineal descendant born in lawful wedlock . 2% 

Class B. Uncle, aunt, nephew, niece, lineal descendant of 

same 3% 

Class C. All others: 

Not exceeding $10,000 3% 

Exceeding 10,000 and not exceeding $20,000 4% 

" 20,000 " " " 50,000 5% 

" 50,000 " " " 500,000 6% 

" 500,000 10% 

EXEMPTIONS: (*) 

Class A. Provided "legacy vests in perpetuity" . $10,000 
Other classes. Estates less than $500 in value are not taxed. 

CONNECTICUT: (C) 

Class A. Parents, husband, wife, lineal descendants, legally 

adopted child i% 

Class B. All others 5% 

EXEMPTIONS: (t) 

Class A. Such proportion of $10,000 as value of property 
passing to all persons in Class A bears to value of 
whole estate. 

Estate of non-resident is exempt for such propor- 
tion of whole exempted amount provided for estates of 
residents as estate in Connecticut bears to total value of 
whole estate wherever situated. 



IDAHO : Identical with California. 



Rate 

ILLINOIS : (C) (L, but only for five years as against of Tax. 
purchasers of realty.) 

Class A. Father, mother, husband, wife, child, brother, sis- 
ter, wife or widow of son, husband of daughter, any child 
adopted in conformity with the laws of Illinois, (under cer- 
tain restrictions) any person to whom the deceased for not 
less than 10 years prior to death stood in the acknowledged 
relation of a parent, lineal descendant born in lawful wedlock: 

Not exceeding $100,000 i% 

Exceeding $100,000 2% 

Class B. Uncle, aunt, nephew, niece, lineal descendant of 
same: 

Not exceeding $20,000 2% 

Exceeding $20,000 4% 

Class C. All others: 

Not exceeding $10,000 3% 

Exceeding $10,000 and not exceeding $20,000 4% 

20,000 * 50,000 5% 

50,000 " " 100,000 6% 

100,000 10% 

EXEMPTIONS: (*) 

Class A $20,000 

Class B 2,000 

Class C. Estates less than $500 in value are not taxed. 



IOWA: (L) (C) 

Collateral inheritance tax only. 

Class A, Father, mother, husband, wife, lineal descendant, 
adopted child, lineal descendant of adopted child, step-child, 
lineal descendant of step-child No tax 

F" Class B. Brothers and sisters who are non-resident aliens, io%~| 

Class C. Non-resident aliens other than brothers and 
L sisters 20% J 

Class D. All others 5% 



EXEMPTION: (f) $1,000 

(NOTE. The excess tax on non-resident aliens should be void 
as contrary to treaties with foreign countries. See note under 
Washington.) 



8 

Rate 

KANSAS : (C) (L, but no lien on personal property as of Tax. 
against bonafide purchasers for value.) (Q) 

Class A. Husband, wife, lineal ancestor, lineal descendant, 
adopted child, lineal descendant of adopted child, wife or 
widow of son, husband of daughter: 

Not exceeding $25,000 ................. i% 

Exceeding $25,000 and not exceeding $50,000 ....... 2% 

50,000 " 100,000 ....... 3% 

100,000 " " 500,000 ....... 4% 

500,000 .... ........... 5% 

Class B. Brother, sister, nephew, niece : 

Not exceeding $25,000 ................. 3% 

Exceeding $25,000 and not exceeding $50,000 ....... 5% 

50,000 " " 100,000 ....... 7^% 

100,000 " " 500,000 ....... 10% 

500,000 . . ................. 12^% 

Class C. All others: 

Not exceeding $25,000 ................. 5% 

Exceeding $25,000 and not exceeding $50,000 ....... 7/4% 



50,000 " " 100,000 ....... 10% 

100,000 " 500,000 



500,000 ................... 15 



EXEMPTIONS: (*) (X) 

Husband, wife, father, mother, child, adopted child : Estates 

less than $5,000 in value are not taxed. 
Brother, sister, nephew, niece: Estates less than $1,000 in 

value are not taxed. 



KENTUCKY: (C) 

Collateral inheritance tax only. 

Father, mother, husband, wife, lawful issue, wife or widow of 
son, husband of daughter, child adopted in conformity with 
laws of Kentucky, lineal descendant born in lawful wed- 
lock No tax 

All others 5% 

EXEMPTION: (*) . $500 



Rate 
LOUISIANA: fTax. 

Class A. Direct descendants or ascendants (including 

adopted children) 2% 

Class B. All others 5% 

EXEMPTION: (*) 

Class A. Estates less than $10,000 in value are not taxed. 



MAINE: 

Class A. Husband, wife, lineal ancestor, lineal descendant, 
adopted child, lineal descendant of adopted child, wife or 
widow of son, husband of daughter: 

Not exceeding $50,000 i% 

Exceeding $50,000 and not exceeding $100,000 i l A% 

Exceeding $100,000 2% 

Class B. Brother, sister, uncle, aunt, nephew, niece, cousin: 

Not exceeding $50,000 4% 

Exceeding $50,000 and not exceeding $100,000 4^2% 

Exceeding $100,000 5% 

Class C. All others: 

Not exceeding $50,000 5% 

Exceeding $50,000 and not exceeding $100,000 6% 

Exceeding $100,000 7% 

EXEMPTIONS: (*) 
Husband, wife, father, mother, child, adopted child: Estates 

less than $10,000 in value are not taxed. 
All others : Estates less than $500 in value are not taxed. 



MARYLAND: (L, on realty only and for four years.) 
Collateral inheritance tax only. 

Father, mother, husband, wife, children, lineal descendant . . No tax 
All others 5% 

EXEMPTION: (t) Estates under $500 are not taxed. 



10 

Rate 

MASSACHUSETTS: (C) (L, but no lien against a of Tax. 
purchaser for value of personal property.) 

Class A. Husband, wife, lineal ancestor, lineal descendant, 
adopted child, lineal descendant of adopted child, adopted 
parent, lineal ancestor of adopted parent, wife or widow of 
son, husband of daughter: 
Not exceeding $50,000 ................. i % 

Exceeding $50,000 and not exceeding $100,000 ....... i^i% 

Exceeding $100,000 .................. 2% 

Class B. Brother, sister, nephew, niece: 

Not exceeding $25,000 ................. 3% 

Exceeding $25,000 and not exceeding $100,000 ...... 4% 

Exceeding $100,000 .... .............. 5% 

Class C. All others .................. 5% 

EXEMPTIONS: (*) 

Husband, wife, father, mother, child, adopted child, adopted 

father or mother: Estates valued at less than $10,000 

are not taxed. 
All others: Estates valued at less than $1,000 are not 

taxed. 

MICHIGAN: (C) (L) 

Class A. Father, mother, husband, wife, child, brother, sis- 
ter, wife or widow of son, husband of daughter, child adopted 
in conformity with laws of Michigan, person to whom dece- 
dent stood for not less than 10 years prior to transfer in the 
mutually acknowledged relation of parent, lineal descendant, i% 

Class B. All others .................. 5% 

EXEMPTIONS: (*) 
Class A. All real estate. 

Personal estates valued at less than $2,000 pass- 

ing to each person are not taxed. 

Class B. Estates valued at less than $100 passing to each 
person are not taxed. 



MINNESOTA: (C) (L) 

Over $10,000 and less than $50,000 ........... i/^% 

$50,000 or over and less than $100,000 .......... 3% 

$100,000 or over .................... 5% 

EXEMPTION: (*) (X) ............. . $10,000 



II 

Rate 

MISSOURI : (C, but only when corporation had knowl- of Tax. 
edge that property was liable to tax.) (L, for five 
years only as against purchasers.) 
Collateral inheritance tax only. 

Father, mother, husband, wife, legally adopted child, direct 

lineal descendant No tax 

All others 5% 



MONTANA: (C, but corporation not liable unless it 
has actual or constructive knowledge that tax is un- 
paid.) 

Class A. Father, mother, husband, wife, child, brother, sis- 
ter, wife or widow of son, husband of daughter, child adopted 
in conformity with laws of Montana, lineal descendant 
born in lawful wedlock, and persons standing for not less 
than 10 years prior to death of decedent in mutually acknowl- 
edged relation of parent and child i% 

Class B. All others 5% 

EXEMPTIONS: (f) 

Class A. Estates valued at less than $7,500 are not taxed. 
Class B. Estates valued at less than $500 are not taxed. 

NEBRASKA : (C) (L, but a lien for only five years on realty.) 

Class A. Father, mother, husband, wife, child, brother, sis- 
ter, wife or widow of son, husband of daughter, child adopted 
in conformity with laws of Nebraska, any person with whom 
the decedent stood for not less than 10 years prior to death 
in the mutually acknowledged relation of parent and child, 
lineal descendant born in lawful wedlock i% 

Class B. Uncle, aunt, nephew, niece, lineal descendant of 

same 2% 

Class C. All others: 

Not exceeding $5,000 2% 

Exceeding $5,000 and not exceeding $10,000 3% 

" 10,000 " " " 20,000 4% 

20,000 " " " 50,000 5% 

50,000 6% 

EXEMPTIONS: (*) 

Class A $10,000 

Class B 2,000 

Class C (|) 500 



12 

Rate 
NEW HAMPSHIRE: (C) (L) of Tat 

Collateral inheritance tax only. 

Father, mother, husband, wife, lineal descendant, brother, sis- 
ter, adopted child, lineal descendant of adopted child, wife 
or widow of son, husband of daughter No tax 

All others 5% 



NEW JERSEY: (C) (L on realty only.) 
Collateral inheritance tax only. 

Father, mother, husband, wife, child, lineal descendant born 
in lawful wedlock, brother, sister, wife or widow of son, 
husband of daughter No tax 

All others 5% 

EXEMPTION: (*) Amounts less than $500 passing to each 
person are not taxed. 

NEW YORK: (C) (L) (Q) 

Where the amount of property passing does not ex- 
ceed $25,000, at the rates specified in the column 
headed " Rate of Tax," which are known as "Primary 
Rates": 

Class A. Father, mother, husband, wife, child, brother, sis- 
ter, wife or widow of son, husband of daughter, child 
adopted in conformity with laws of New York or standing 
in the mutually acknowledged relation of parent and child 
for not less than 10 years, provided that the relationship 
began before child's fifteenth birthday and was continuous 
for 10 years thereafter, and provided that, except in case 
of a step-child, the parents of such child shall have been 
deceased when such relationship commenced, lineal de- 
scendant born in lawful wedlock i% 

Class B. All others 5% 

When the property passing as above set forth ex- 
ceeds in value $25,000, the "Primary Rates" above 
given are increased by multiplication, as follows : 

Exceeding $25,000 and not exceeding $100,000, 2 times 

100,000 * 500,000, 3 " 

500,000 ' 1,000,000, 4 " 

" 1,000,000 5 " 




THE NEW YORK INHERITANCE TAX LAW OF 1911. 



The new inheritance tax law of New York took effect July 21, 1911 . It 
substantially reduces the rates of tax but leaves them higher than they were 
before 19KK 

The law of 1911 provides for the following taxes: 

Direct Inheritances 

including inheritances to father, mother, hus- 
band, wife, child, brother, sister, wife or widow of 
son, husband of daughter, adopted, or mutually 
acknowledged child, lineal descendant: 

First $5,000 Exempt 

Excess over $5,000 up to $50,000 1% 

Excess over 50,000 up to 250,000 2% 

Excess over 250,000 up to 1 ,000,000 3% 

Excessover 1,000,000 4% 

Collateral Inheritances 

including inheritances to persons other than 
those enumerated above: 

First $1,000 Exempt 

Excessover $1,000 up to $50,000 5% 

Excessover 50,000 up to 250,000 6% 

Excess over 250,000 up to 1,000,000 7% 



The exemptions apply to each inheritance rather than to the estate as 
a whole. 

The law of 1910 and the earlier laws as well, taxed non-residents on stocks 
of New York corporations and on bank deposits and bonds kept in safe 
deposit boxes within the state. 

All this is done away with by the new law of 1911. It is expressly pro- 
vided that the inheritance tax in the case of non-residents shall be collected 
only on ''tangible property" within the state. "Tangible property" 
is defined as such property as real estate, and goods, wares, and merchan- 
dise, and is not to be taken to mean money, deposits in banks, shares of 
stocks or bonds. 

Residents of New York are to pay an inheritance tax on all their intan- 
gible property wherever situated and on their tangible property located within 
the state. Intangible property is defined as such property as money, 
bank deposits, shares of stocks, bonds and notes. 

These provisions put to an end the double taxation of non-residents bo 
far as New York is concerned. They closely follow the model inheritance 
tax law recommended by the International Tax Conference. (See page 
115 infra.) 

The example set by New York may lead other states which are trying 
to tax non-residents to come into line. A resident of New York state still 
may be liable for a double inheritance tax if he owns stock of a company in- 
corporated in a state which is taxing the stock of its corporations when 
owned by non-residents. If these states do not come in line, New York 
may yet adopt retaliatory measures such as are already found in half a dozen 
other states, for the protection of her own citizens. 



THE NEW YORK INHERITANCE TAX LAW OF 1911. 



The new inheritance tax law of New York took effect July 21, 1911. It 
subst.-antiallv reduces the rates of tax but leaves them higher than they were 
before 1910. 

The law of 1911 provides for the following taxes: 

Direct Inheritances 

including inheritances to father, mother, hus- 
band, wife, child, brother, sister, wife or widow of 
son, husband of daughter, adopted, or mutually 
acknowledged child, lineal descendant: 

First $5,000 Exempt 

Excessover $5,000upto $50,000 1% 

Excess over 50,000 up to 250,000 2% 

Excess over 250,000 up to 1 ,000,000 3% 

Excess over 1 ,000,000 4% 

Collateral Inheritances 

including inheritances to persons other than 
those enumerated above: 

First $1,000 Exempt 

Excess over $1,000 up to $50,000 5% 

Excess over 50,000 up to 250,000 6% 

Excessover 250, 000 up to 1,000,000 7% 

Excessover 1,000,000 8% 

The exemptions apply to each inheritance rather than to the estate as 
a whole. 

The law of 1910 and the earlier laws as well, taxed non-residents on stocks 
of New York corporations and on bank deposits and bonds kept in safe 
deposit boxes within the state. 

All this is done away with by the new law of 1911. It is expressly pro- 
vided that the inheritance tax in the case of non-residents shall be collected 
only on "tangible property" within the state. "Tangible property" 
is defined as such property as real estate, and goods, wares, and merchan- 
dise, and is not to be taken to mean money, deposits in banks, shares of 
stocks or bonds. 

Residents of New York are to pay an inheritance tax on all their intan- 
gible property wherever situated and on their tangible property located within 
the state. Intangible property is defined as such property as money, 
bank deposits, shares of stocks, bonds and notes. 

These provisions put to an end the double taxation of non-residents s>o 
far as New York is concerned. They closely follow the model inheritance 
tax law recommended by the International Tax Conference. (See page 
115 infra.) 

The example set by New York may lead other states which are trying 
to tax non-residents to come into line. A resident of New York state still 
may be liable for a double inheritance tax if he owns stock of a company in- 
corporated in a state which is taxing the stock of its corporations when 
owned by non-residents. If these states do not come in line, New York 
may yet adopt retaliatory measures such as are already found in half a dozen 
other states, for the protection of her own citizens. 



13 

Rate 
EXEMPTIONS: (*) (X) of Tax 

Class A. Father, mother, widow, or minor child . . $5,000 
All others .............. 500 

Class B .................... I00 

(NOTE. The comptroller's method of computation is adopted on 
$500 and $100 exemptions. Some surrogates differ.) 

NORTH CAROLINA: (L, on personalty only.) 

Husband or wife ..................... No tax 

Class A. Lineal issue, lineal ancestor, brother, sister, per- 
son standing in relation of child ............. 

Class B. Descendant of brother or sister ........ 

Class C. Brother or sister of father or mother, descendant 

of brother or sister of father or mother .......... 3% 

Class D. Brother or sister of grandfather or grandmother, 
descendant of brother or sister of grandfather or grand- 
mother ........................ 4% 

Class E. All others: 

Not exceeding $5,000 ................. 5% 

Exceeding $5,000 and not exceeding $10,000 ....... 7H% 

10,000 " " " 25,000 ....... 10% 

25,000 " " " 50,000 ....... 



50,000 ................... 15 



EXEMPTION: (*) 

All classes .................. $2,000 

NORTH DAKOTA : (L) Collateral inheritance tax only. 

Class A. Father, mother, husband, wife, lineal descendant, 

adopted child, lineal descendant of adopted child ..... No Tax 

Class B. All others (but $25,000 exempt t ) ....... 2% 

OHIO : Collateral inheritance tax only. 

Class A. Father, mother, husband, wife, brother, sister, 
nephew, niece, lineal descendant, adopted child or person 
recognized as adopted child and made legal heir under laws 
of Ohio, lineal descendant of adopted child, wife or widow of 
son, husband of daughter ................ No tax 

Class B. All others .................. 5% 

EXEMPTION: (f) . ... $200 



14 

Rate 

OKLAHOMA: (L) (C) of Ta 

Where the amount of property exceeds in value the 
exemptions specified below, the following rates 
known as "Primary Rates'* shall apply as follows: 

On the first $5,000 of such excess in Class A. 

On the first $2,000 of such excess in Classes B and C. 

On the first $500 of such excess in Classes D and . 

Class A. Husband, wife, lineal issue, lineal ancestor, child 
adopted in conformity with laws of Oklahoma, child to whom 
decedent for not less than 10 years prior to transfer stood 
in mutually acknowledged relation of parent, provided such 
relationship began at or before the child's fifteenth birthday 
and was continuous for 10 years thereafter, lineal issue of 
such adopted or mutually acknowledged child i% 

Class B. Brother, sister, descendant of brother or sister, 

wife or widow of son, husband of daughter i^% 

Class C. Brother or sister of father or mother, descendant 

of brother or sister of father or mother 3% 

Class D. Brother or sister of grandfather or grandmother, 

descendant of brother or sister of grandfather or grandmother, 4% 

Class E. All others 5% 

Class A. Upon all in excess of $5,000 the primary rate 
shall be increased i-i25th of i % for every $100 increase. 

Classes B and C. Upon all in excess of $2,000 the 
primary rate shall be increased i-soth of i% for every 
Sioo increase. 

Classes D and E. Upon all in excess of $500 the 
primary rate shall be increased i-ioth of i% for every 
$100 increase. 



EXEMPTIONS: (*) 

Class A. Widow $10,000 

All others 5,ooo 

Class B 500 

Class C 250 

Class D 150 

Class E . 100 



15 

Rate 
OREGON: (C) (L, for five years only.) of Tax. 

Class A. Grandfather, grandmother, father, mother, hus- 
band, wife, child, brother, sister, wife or widow of son, hus- 
band of daughter, child adopted in conformity with the laws 
of Oregon, any person with whom deceased stood for not 
less than 10 years in the acknowledged relation of parent, 
lineal descendant born in lawful wedlock i% 

Class B. Uncle, aunt, nephew, niece, lineal descendant of 
same a% 

Class C. All others: 

Not exceeding $10,000 3% 

Exceeding $10,000 and not exceeding $20,000 4% 

" 20,000 " " " 50,000 5% 

" 50,000 6% 

EXEMPTIONS: 

Class A. Estates not exceeding $10,000 are not taxed, and 
$5,000 to each person is exempt. 

Class B. Estates not exceeding $5,000 are not taxed, and 
$2,000 to each person is exempt. 

Class C. Estates not exceeding $500 are not taxed, and 
$500 to each person is exempt. 



SOUTH DAKOTA: (C) (L, but lien for six years only 
on realty.) 

Class A. Father, mother, husband, wife, child, brother, sis- 
ter, wife or widow of son, husband of daughter, child adopted 
in conformity with laws of South Dakota, person standing in 
acknowledged relation of parent not less than 10 years prior 
to death, lineal descendant born in lawful wedlock .... 

Class B. Uncle, aunt, nephew, niece, lineal descendant of 



ClaSS C. All others: 

Not exceeding $10,000 4% 

Exceeding $10,000 and not exceeding $20,000 6% 

" 20,000 " " " 50,000 8% 

" 50,000 10% 



i6 

Rate 
EXEMPTIONS: (*) of Tax. 

Class A. Widow $20,000 

All others 5,000 

Class B 500 

Class C 100 

(NOTE. This tax law was held unconstitutional by the Supreme 
Court of South Dakota in In re McKennan's Estate, 126 N. W. 
611 (May, 1910). An application for a rehearing has, however, 
been granted.) 



TENNESSEE : (C) (L, on realty only and for five years.) 

Class A. Father, mother, husband, wife, children, lineal de- 
scendants born in lawful wedlock: 

$5,000 and over, but less than $20,000 i% 

$20,000 and over 



Class B. All others 5% 

EXEMPTIONS: (f) 

Class A. Estates less than $5,000 are not taxed. 
Class B. Estates less than $250 are not taxed. 

TEXAS: (L) (Q) 

Collateral inheritance tax only. 
Father, mother, husband, wife, direct lineal descendant .... No tax 

Class A. Lineal ascendant (other than father or mother), 
brother, sister, lineal descendant of brother or sister: 

" iing $2,000 and not exceeding $10,000 2% 

" 10,000 " " " 25,000 2^% 

** tf r\f\f\ <* '* ** tfft f\f\f\ 3%) 



10,000 " " 
25,000 " " 


II 
M 


25,OOO 
SO.OOO 


eo.OOO " " 


M 


IOO,OOO . . 


100 000 " " 


u 


500.00O 


500.000 . 







gwjv/w iwjww ....... ^ ( 

4% 

" c-nrt nftft 3% 

Class B. Uncle, aunt, lineal descendant of same: 

Exceeding $1,000 and not exceeding $10,000 3% 

" 10,000 " " " 25,000 4% 

" 25,000 " " " 50,000 5% 

" 50,000 " " " 100,000 6% 

" 100,000 " " " 500,000 7% 

" 500,000 8% 



17 

Rate 

Class C. All others: O f Tax. 

Exceeding $500 and not exceeding $10,000 ....... 4% 

10,000 " " " 25,000 ....... 



" 25,000 " " " 50,000 ....... 7% 

" 50,000 " " " 100,000 ....... 8^% 

" 100,000 " " " 500,000 ....... 10% 

" 500,000 ................... 12% 

EXEMPTIONS: (*) 

Class A .................... $2,000 

Class B .................... 1,000 

Class C .................... 500 

UTAH: (C) (L) 

Uniform rate ....................... 5% 

EXEMPTION: (f) (X) .............. $10,000 

VERMONT: (C) (L) 

Collateral inheritance tax only. 

Father, mother, husband, wife, lineal descendant, step-child, 
adopted child, child of step-child or adopted child, wife or 
widow of son, husband of daughter ........... No tax 

All others ........................ 5% 

WASHINGTON: (C) (L) (Q) 

Class A. Father, mother, husband, wife, lineal descendant, 
adopted child, lineal descendant of adopted child ..... i % 

Class B. Collateral heirs to and including third degree of re- 
lationship: 
Not exceeding $50,000 ................. 3% 

$50,000 to $100,000 .................. 4^% 

Exceeding $100,000 .................. 6% 

Class C. Collateral heirs beyond third degree, or strangers: 

Not exceeding $50,000 ................. 6% 

$50,000 to $100,000 .................. 9% 

Exceeding $100,000 .................. 12% 

Class D. Collateral relatives or strangers who are non- ""] 

L resident aliens: 
On all sums ..................... 25% I 



i8 

Rate 

EXEMPTION: (t) (X) of Tax. 

Class A $10,000 

(NOTE. The 25% tax on Class D was held contrary to the treaty 
with Norway and Sweden in In re Stixruffs Estate, 109 Pac. 343, 
as denying to aliens equal rights to take property. As there are 
similar treaties with most of the large European countries, a 
similar result is to be expected, and an alien will be taxed only 
to the same extent and degree as a citizen. 

WEST VIRGINIA: (L) (Q) (C, but only where rea- 
sonable cause to know property is liable to tax.) 

Where the amount of the property passing does not 
exceed $25,000, at the rates specified in the column 
headed "Rate of Tax," which are known as "Pri- 
mary Rates." 

Class A. Husband, wife, child, lineal descendant, lineal 

ancestor i% 

Class B. Brother or sister (not including half-brothers) . . 3% 
Class C. All others 5% 

When the property passing as above set forth ex- 
ceeds in value $25,000, the "Primary Rates" above 
given are increased by multiplication, as follows : 

Exceeding $25,000 and not exceeding $50,000, i % times 

50,000 " " " 100,000, 2 

100,000 " " 500,000, 2^ 

500,000 3 

EXEMPTIONS: (*) 

Class A. Widow $15,000 

All others 10,000 



WISCONSIN: (C) (L) (Q) 

Where the amount of the property passing does not 
exceed $25,000, at the rates specified in the column 
headed "Rate of Tax," which are known as "Pri- 
mary Rates." 

Class A. Husband, wife, lineal issue, lineal ancestor, child 
adopted in conformity with laws of Wisconsin, child to whom 
decedent for not less than 10 years stood in mutually ac- 
knowledged relation of a parent, provided relationship began 
before child's fifteenth birthday and was continuous for 10 
years thereafter, lineal issue of any adopted or mutually 
acknowledged child 



19 

Rate 

Class B. Brother, sister, descendant of brother or sister, of Tax. 
wife or widow of son, husband of daughter ........ 



Class C. Brother or sister of father or mother, descendant 

of brother or sister of father or mother .......... 3% 

Class D. Brother or sister of grandfather or grandmother, 
descendant of brother or sister of grandfather or grand- 
mother ........................ 4% 

Class E. All others .................. 5% 

When the property passing exceeds in value $25,000, 
the "Primary Rates" above given are increased by 
multiplication, as follows : 

$25,000 to $50,000, i H times 
50,000 to 100,000, 2 

100,000 tO 500,000, 2^2 

Exceeding 500,000, 3 

EXEMPTIONS: (*) (X) 

Class A. Widow ............... $10,000 

All others .............. 2,000 

Class B .................... 500 

Class C .................... 250 

Class D .................. 150 

Class E . 100 



WYOMING: (C) 

Class A. Father, mother, husband, wife, child, brother, sis- 
ter, wife or widow of son, husband of daughter, child adopted 
in conformity with the laws of Wyoming, person who stood 
for not less than 10 years prior to death in acknowledged 
relation of parent, lineal descendant born in lawful wedlock, 2% 

Class B. All others 5% 

EXEMPTIONS: (t) 

Class A $10,000 

Class B. Estates less than $500 in value are not taxed. 



07604