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60 1 S61-' 62-' 63-64.—CiiAPTKR 48
liquors, wines or cordials from the maker in this State^
his ageutj factor or commission mercliant, five per cent.,
on his purchase:^.
Collateral de- (18) UpoD all real and personal estate, whether legal
scent.
Qj, equitable, above the value of one hundred doHars, sit-uated
within this State, which shall descend, or be de-vised
or bequeathed to any collateral relation, or person,
other than a lineal ancestor or descendant, or the hus-band
or wife of the deceased, or husland or wife of such
ancestor or descendant^ or to which such coUaterjil rela-tioiiiiiay
become entitled under the law for the distribu-'
^tion of intestates' estates, and which real and personal es-tate
may not be required in payment of debts and other
liabilities, the following ])er centum tax upon the value
thereof, shall he paid:
(Class 1) If such collat-^ral relation be a brotlicr or sis-ter,
a tax of one per cent.
(Class 2) If such collateral relation be a hrorber or sis-ter
of the father or mother of the deceased, or child of
such brother or sister, a tax of two per cent.
(Class 3) If such collateral relation be a more remote
relation, or the devisee or legatee be a stranger, a tax of
three per cent.
Who to list. (19) The real estate liable to taxation shall be listed by
the devisee or heir in a separate column, designating its
proper per cent, tax.
Persouai es- (20) The personal estate shall be liable to tlie tax, in
the hands of the executor or administrator, and shall be
paid by him before his administration account is audited,
or the estate settled, to the sheriff of the coant3^
(21) It' the real estate descended or devised, shall not
be the entire inheritance, the heir or devisee sliall pay a
jyro rata tax corresponding with the i-elative value of his
estate or interest.
(22) Jf the legacy or distributive share to be received
shall not be the entire property, such legatee or distribu-tee
shall, in like manner, pay a pro rata part of tlie tax,
according" to the value of his interest.
Object Description
Description
| Title | Page 232 |
| Full Text | 60 1 S61-' 62-' 63-64.—CiiAPTKR 48 liquors, wines or cordials from the maker in this State^ his ageutj factor or commission mercliant, five per cent., on his purchase:^. Collateral de- (18) UpoD all real and personal estate, whether legal scent. Qj, equitable, above the value of one hundred doHars, sit-uated within this State, which shall descend, or be de-vised or bequeathed to any collateral relation, or person, other than a lineal ancestor or descendant, or the hus-band or wife of the deceased, or husland or wife of such ancestor or descendant^ or to which such coUaterjil rela-tioiiiiiay become entitled under the law for the distribu-' ^tion of intestates' estates, and which real and personal es-tate may not be required in payment of debts and other liabilities, the following ])er centum tax upon the value thereof, shall he paid: (Class 1) If such collat-^ral relation be a brotlicr or sis-ter, a tax of one per cent. (Class 2) If such collateral relation be a hrorber or sis-ter of the father or mother of the deceased, or child of such brother or sister, a tax of two per cent. (Class 3) If such collateral relation be a more remote relation, or the devisee or legatee be a stranger, a tax of three per cent. Who to list. (19) The real estate liable to taxation shall be listed by the devisee or heir in a separate column, designating its proper per cent, tax. Persouai es- (20) The personal estate shall be liable to tlie tax, in the hands of the executor or administrator, and shall be paid by him before his administration account is audited, or the estate settled, to the sheriff of the coant3^ (21) It' the real estate descended or devised, shall not be the entire inheritance, the heir or devisee sliall pay a jyro rata tax corresponding with the i-elative value of his estate or interest. (22) Jf the legacy or distributive share to be received shall not be the entire property, such legatee or distribu-tee shall, in like manner, pay a pro rata part of tlie tax, according" to the value of his interest. |
