10 INHERITANCE TAX CODIFIED Attorney General's Bill Will Replace the Personal Prop erty Tax Measure The Pittsburgh Gazette-Times to day, prints an interesting review of tlie Dawson inheritance tax code bill, which was presented to the House last Monday evening. It was written by Walter J. Christy, a legis lative correspondent of much exper ience, and is as follows: The Sproul administration has practically determined to abandon its legislation requiring the counties to return to the State one-half of the personal property tax. It will sub stitute as a revenue raiser, the Daw son bill consolidating the inheritance tax laws and giving the Auditor General broad powers to collect these taxes from the estates of nonresi dent decedents. At the present time the Commonwealth is losing a very large sum of money annually be cause of inadequate legislation. The Dawson bill, which was in troduced into the House this week, was prepared by Attorney General William I. Schaffer after conferences on the subject with Auditor General Charles A. Snyder. Originally there had been discussion of combining the inheritance and personal property taxes, but Mr. Schaffer says this plan was not followed. As a result of the conferences of Allegheny county and Philadelphia officials with Governor William C. Sproul and Mr. Schaffer, the conclu sion was reached that if the bill to require the return of one-half of the personal property tax to the State was passed, the bonding powprs of these two large counties would be seriously impaired. With the Alle gheny river bridge raising projects in Pittsburgh and the building of the Philadelphia-Camden bridge placed in jeopardy by this impairment of bonding power, the Governor and Attorney General have concluded it would be unwise to push this legis lation. Mr. Schaffer says the new Dawson bill probably will bring in revenues equal to the amount which would have been received from the personal property tax return. This decision of the administration will not only preserve the bonding power of Allegheny county, but will also save it about $750,000 a year it would have had to turn over to the State in cash. The personal proper ty tax bill would have reduced the bonding power of Philadelphia $70,- 000,000 and that of Allegheny coun ty $7,000,000. The new Dawson bill consolidates the present, laws on collateral and direct inheritance taxes, keeping in mind the various decisions of the courts. The present rates of 2 per cent on direct and five per cent on collateral inheritances are continued. It would repeal the collateral act of May S. ISS7, and the direct law of •Tuly 31, 1917, but provides that "nothing in this repealer shall affect or impair the lien of any taxes here tofore assessed, or any tax due, ow ing or payable, or any remedies for the collection of the same, or to surrender any remedies, powers, rights or privileges acquired by the Commonwealth" under the acts of 1887 and 1917, "or to relieve any person or corporation from any tax or penalty imposed" by these acts. The Dawson bill provides that a tax would be imposed upon the transfer of any property, real or personal, or of any interest therein or income therefrom in trust or otherwise to persons or corporations in the following cases: When the transfer is by will or by tlic intestate laws of the State from any person dying possessed of property while a resident of Penn fv'vania, whether the property is situated within the Commonwealth or elsewhere. When the transfer is by will or intestate law of real property within the State, or of goods, wares or mer chandise within the State, or shares of stocks of corporations of this Slate or of national banking associa tions located in Pennsylvania and the decedent was a nonresident of the Commowealth at the time of his death. When the transfer is of property made by a resident or is of real property within the State, or goods, etc., or corporation or national bank slocks of concerns located within the State, made by a nonresident by deed, grant, bargain, sale or gift in contemplation of tlie death of the granter, vendor or donor or intend ed to take effect in possession or enjoyment at or after such death. When any person or corporation conies into the possession of enjoy ment by a transfer from a resident or nonresident decedent, when such nonresident decedent's property consists of real properly within this Commonwealth or <>f shares of stock of corporations of this Common wealth or of national hanking asso ciations located in this Common wealth of an estate in expectancy of any kind or character which is contingent or defeasible, transferred by an instrument taking effect after the passage of this bill, or any prop erty transferred pursuant to a power of appointment contained in any in strument taking effect after the pass age of this bill. The powers and duties of the reg ister of wills ns the agent of the Slate in collection of these 'axes in the cases of resident decedents re main about as at present, except the fees he is permitted to retain. These are fixed as follows on the gross tax annually collected: Three per cent on $50,000 or less; two per cent on amounts in excess of $50,000, and not exceeding $100,000; one per cent on amounts from $lOO,OOO to $200,- floo, and one-half of one per cent on all amounts over $200,000. There is a proviso that no register can re ceive more than $5,000 a year in fees from both collateral and direct inheritance taxes. The collection of inheritance taxes from the estates of nonresident de cedents, who died owning property in Pennsylvania, is placed directly in the hands of the Auditor General. This official, "whenever the occasion may require, on the application of any interested party or upon his own motion," may oppoint an appraiser to value the property. The Auditor General, "whenever the interest of the Commonwealth may require," could appoint such additional ap praisers or employ such expert ser vices as he may deem best to ap praise the property of nonresident decedents. He would fix the com pensation. The appeal from an ap praisement would be made to the liauphin County Court. Appeals are allowed to the higher courts, ti. Every corporation or person to whom any property within this Com monwealth passes from a nonresi dent decedent, or the executor, ad ministrator or trustee of the dece dent or other party in interest would FRIDAY EVENING, RAH.RJSBTJRG t&sO&d TELEGRAPH APRIL 11, 1919 be required immediately upon the death of the decedent to give notice to the Auditor General of the amount and location of the property. If the tax ia not paid within one year, the Auditor General would proceed through the courts to collect it. These suits, in the name, of the Com monwealth. can be brought in any county of the State "or elsewhere" by the Auditor General. Another provision of the bill reads: "On the transfer of property in this Commonwealth of a nonresi dent decedent, if all or any part of the estate of such decedent, wher ever situated, shall pass to persons or corporations, who would have been taxable under this act. if such decedent had been a resident of this Commonwealth, such property locat ed within this Commonwealth shall be subject to a tax, which said tax shall bear the same ratio to the en tire tax which the said estate of such decedent would have been subject to Tinder this act if such nonresident " Friday and Saturday Friday and Saturday I Heavy Fibre Thread Silk Stockings in Black and Brown New Dong Bloomers of Silk Jersey —to wear with narrow : New Italian Silk Stockings in Black and Navy gg| New Jersey Silk Petticoats In two effects—newest "(Ml Hundreds of New Easter Suits, Dresses Capes, I Coats and Dolmans Ready for Your Choosing* 1 The Most Noteworthy Collection of Women's and Misses' Outer Apparel Ever Shown In This City Jfe f Easter Suits— Easter Coats— Dolmans— Easter Dresses If Our Showing- of high grade Suits in- A big shipment just received in time Nothing newer under the sun than the most bewitching array of gorgeous /'■ eludes every new fashion thought of for Palm Sunday and Easter. smart charming Dolmans, just in, direct Dresses to choose Lorn ' 9 ■ the season box coats, semi-box coats, from New \orks best designers, revealing L 1 num. g K semi-fitted styles new blouse models and Beautiful straight line, belted models, panel many new style-ideas never before shown. Black lace and Satin Evening 'I ■p vestee effects. Skirts in the new narrow . , „ , i.ciw anu oanu b ■ K' widths. back effects and pleated back styles, of Pop- Dolmans of Lustrola in the new and beau- Dresses. Taupe Georgette Dresses, 9 Suits of Poirct Twill with Check Velour '' n> er g es . A elour, Tricotine and Jersey in tiful beaver and chocolate shades—of Trico- Printed Georgette and Foulard Dresses in \ ests arc very smart. all the leading shades. tine, Silvertonc, Poiret Twill and Velour in most unusual and fetching designs always !JH ■ Suits of Mannish Serges and Imported , Algerian Red, Copen, Pekin, Navy and rich looking Black Satin Dresses and .rap Serges, handsomely trimmed with silk braid Sizes to fit the stout woman too. Henna. various colored Georgettes. >9 ■ •—many strictly tailored models. I Suits o( Silvertone and Tricotine in many $l6 50 tO $55 00 $25 00 to-$69 50 Many hand embroidered and beaded - j cY new style innovations. lu *poo, 1/1/ %p£D.\J\J LU many with contrasting colored tunics. t g B Navy blue and all shades. ~~——————————_____________________________ All of them beauties. All of them moder- jßk 1 $39.50 to $75.00 Several New Shipments of New |r I Easter Capes If m Specialized Suit r . . r ;{§■ El. VnhlPS nt And as they are being unpacked they disclose many new and decidedly . lM'( w? different Cape Styles—and more captivating than any Capes we've ever 11. \|jj Of Velour, Men's Wear Serge, Silvertonc, Tricotine and French Serges—some lined Specialized DreSS 9 with gorgeously hued silks—buttons, braid and fringes are employed in unusual ways Jfnhi/?? ni <9' , . for trimmings. V lllUt> o 111 E ■ 7 WO To, n -7- -,, tn , eS t0 n l ° lir U,t Navy and all wanted shades. 9 ■ values at $24./o will have a hard task, it (tlsl *7 tZ 9 4 cannot be done. Smart models of all-wool (£ IAZ *7 C 4-r\ (£*7 CZ D/I •/ O 9 Poplins and Serges. All colors. SIO • / O LO Ip / O,C IvJ • 9 „ , ! ~~ , Dresses of Georgette, Foulards, Satin, 9 3 lo demonstrate our superior value giving we have concentrated r r . r> • . i n „„,i r i S 7 J Af • t iii- i _ laffeta, Printed Georgettes and Grepe de ,■ , ■ on Gapes to sell at ?24.70. Afe w minutes spent looking at our /flO J Pf P" , ■ splendid assortment of Serge, S ilvertonc and Velour Capes in all NL J/I / Chine etc., in new draped skirt effects g , the leading colors, will convince you that they are superior in every TT• § handsomely embroidered and elegantly ■ respect. headed styles. Striking color combinations /J fc, \ $798" $15.00 New York's most favored style—of mat kid and patent kidsktns I I f j\ Extra Heavy Cre P e de Chine Blouses in While '—welted and turn soles leather Louis and covered Louis XV uk decedent had been a resident of this Commonwealth, as such property lo cated in this Commonwealth bears to the entire estate of such nonres ident decedent, wherever situated. Provided. That nothing in ths clause contained shall apply to any specific bequest or device of property in this Commonwealth." Unless the Auditor General con sents, no executor, administrator or trustee of any decedent, resident or nonresident, would be permitted prior to the payment of the tax to assign or transfer stock of any cor poration or national banking associ ation located in Pennsylvania, stand ing in the name of the decedent, or in the joint names of the decedent and one or more other persons or in trust for a decedent. These trans fers cannot be made until the Audi tor General gives Ihe corporations a certificate showing the tax has been paid. If this provision is dis regarded, the corporation would be required to pay the taxes and a pen ally of $l,OOO. The Auditor General is given authority to examine the shares of stock and the transfer books of the corporation. The fol lowing indicates the State is not overlooking any possibilities in in heritance tax collections: "Where a testator appoints or names one or more executors or trustees, and makes a bequest or devise of property to them in lieu of their commissions or allowances, or appoints them his residuary leg atee, and said bequest, devise or res iduary legacy exceeds what would be a fair compensation for their services, such excess shall be subject to the payment of the tax at the rate in each case provided for in this act." The bill says the provisions of the proposed act are severable and should any provision be declared unconstitutional it is declared to be the legislative intent that such "un constitutional provision shall not af fect the validity of this act." Assigned to Civil Relief in Balkans ' Athens, April 11. —Eleven women doctors attached to the American Wo men's Hospital, of New York, and fif- | teen United States Army surgeons have , been assigned to the American Ued Cross , for civil relief work in the Balkans, j. These doctors, who are in charge of j Ma.ior Burke C. Hamilton, of Goshen, ] I N. Y.. medical director of the American j Red Cross Commission to the Balkans, J will be sent to Serbia, Montenegro- and j Albania, where there is reported to be j PNEUMONIA Call a physician. Immedi ately begin "emergency" treatment with— \7 \7 JsF< VicksVaporuk^ "YOUR BODYGUARD" - 301. 60f7*T20 | much illness. They will be provided with liberal supplies of medicines, sur gical dressings and hospital equipment. RINGS FOR SOLDIERS Detroit, Michigan—Every Detroit soldier who served overseas will re ceive a sterling silver ring from the ■ city as a token of gratitude. An order . /" ' V | Cut-Rate Book Store I Send postal for book bargain lists. | lAURAND'S, 925 N. 2rd St. Bell Tel. IJ 20,0110 new, old, rare books, all sub- || jects; open evenings; books bought I! V —J ; RESORTS j RALEIGH Atlnntlc City'* Popular Hotel. American Plan, p-t & $." per day Easter Holiday Extra j ' tor 25,000 of the rings has been placed ind it is believed the total number re quired will bo 75,000 when every sol O N L Y "~S rn "g g~\ And you get your im 111 choice of these "%s WORLD FAMOUS afflgr Electric Washers PRIMA NU WAY Tliinlc of it! Only $lO first payment. That's Jjjj® all you need to pay down and you get any one TT —~f these brand new, very latest model Klectric .. I J Washers that you may select delivered to your V U J home. Then you can pay the balance in small easy monthly payments—3o days between each pay ment. This OlTer Is Good Only Until May 11th. But don't delay—don't wait until the big rush the last duy. Get your request in today. Simply telephone us Bell In our allowrooill you inn HOC nearly all multes of electric washers nnd cleaners. DEFT DEVICES CO., Inc., 28 South Fourth St. . <>../■.. All Ony Sntiirdn.v dier'H name is obtained. The model of the ring was made in clay by V. A. Riccl. sculptor.
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