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Marriage and Divorce Information

Source: World Almanac Questionnaire

The following table shows, by States, the marriageable age for both males and females with and without consent of parents or guardians. But in almost every State the court has the authority to marry young couples below the ordinary age of consent, in an emergency, where due regard for their morals and welfare so requires.

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(a) Physician's venereal certificate necessary for male; void in 10 to 15 days, according to State. (b) Wassermann or similar standard laboratory blood test for both applicants. (bb) Serological test by both parties

(c) In Oklahoma no venereal test is required. but if either person is infected a certificate should be procured from a physician, which failure carries a penalty and imprisonment.

(d) No wait if both applicants are 21; if under 21 there is a wait of 5 days.

(e) There is a 48-hour wait and license should be obtained by the contracting parties at least 24 hours prior to the time of the ceremony. license is valid for 30 days.

The

(2) For non-residents 96 hours; when one party is a resident 24 hours. No wait after obtaining license.

(3) Twenty-four hours, but 3 days must elapse from time of examination and blood test.

(4) There is a 5-day wait, after the license is issued, for non-resident women.

(5) The law does not allow divorce for any cause. (6) Adultery is the only ground for absolute divorce. Residence is not necessary.

(7) With or without consent, for men, 16; for women, 14. There is a 10 days delay in issuing a license unless parents or guardians give written consent to the marriage. To obtain a divorce 1 year of residence required, unless cause for divorce claimed takes place in the Islands.

(8) Three clear days (not counting either day of application or day of issuance).

Note Common law prevails, 14 yrs. for male. 12 yrs. for female. Marriage Licenses-A license of some kind is

1 year 6 weeks

required in every State and Territory, and marriage in the United States is now universally on a civilcontract basis. But religious ceremonies are authorized in all the States, provided there is a license to wed.

Common-law marriages of a year or more duration, without either license or ceremony, are now validated by the courts in practically all the States. on proper proof, and where children or property are involved.

In New York State, an amendment to the Domestic Relations law (in effect April 29, 1933) invalidates so-called common-law marriages entered into after that date.

In New York State, also, it is required, under a 1929 law, that a female who is 14 but not 16 years of age must have the consent of a judge of the Children's Court in her jurisdiction (in addition to consent of parent or guardian) before she can marry.

In many States, and in particular throughout the South, marriage between whites and Negroes is unlawful; marriage between whites and Indians is still forbidden in several southern States. In Arizona, by a law of 1931, a Malay or Filipino cannot lawfully marry a Caucasian.

Causes for Divorce-In all the States but South Carolina the primary cause for divorce is adultery. In the Philippines it is the only cause for divorce. and it is necessary to prove a court conviction of adultery or of concubinage.

Pregnancy of wife by other than husband at time of marriage is a stated cause in Alabama, Arizona, Georgia, Iowa, Kansas, Kentucky, North Carolina Oklahoma, Tennessee, Virginia and Wyoming. It is a cause for annulment in the other Sta

no Impotency, if unknown at time of marriage, is a stated cause in Alabama, Alaska, Arizona, Arkansas, Colorado, Florida, Georgia, Illinois, Indiana, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Hampshire, New Mexico, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, Tennessee, Texas, Utah, Washington, Wisconsin, Wyoming, Alaska, and the Virgin Islands.

when it is proved that the husband had knowledge of the fact.

In other States it is a ground for annulment. Desertion (abandonment) is a universally stated cause for divorce or separation.

If existing for six months it is a sufficient cause in Hawaii.

Desertion must be for one year in Arizona, Arkansas, California, Colorado, Florida, Idaho, Illinois, Kansas, Kentucky, Minnesota, Missouri, Montana, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming, Alaska and Puerto Rico.

Desertion must be for 2 years in Alabama. Delaware, District of Columbia, Indiana, Iowa, Michigan, Mississippi, Nebraska, New Jersey, North Carolina, Pennsylvania, Tennessee, Virginia, West Virginia and the Virgin Islands.

Desertion must be for 3 years in Connecticut,

Georgia, Maine, Maryland,. Massachusetts, New
Hampshire, Ohio, Texas and Vermont; also in
Maryland when husband and wife have voluntarily
lived separate and apart for 5 consecutive years.
Desertion for 4 years is required in Louisiana;
and for 5 years in Rhode Island.

In New York the so-called Enoch Arden law pro-
vides for annulment of marriage for absence of
either party for 5 successive years if unknown to be
alive.

Most of the States allow divorce or separation for mere absence for 5 years or more.

Failure to provide support is another name for desertion.

Cruelty, physical or mental, if aggravated, is a cause everywhere for divorce or separation; so, also, is imprisonment for felony prior to and unknown to the suing party at time of marriage. And so, also, are continuing insanity, and habitual drunkenness.

Most of the states make a distinction between divorce, and separation.

The primary cause for annulment is fraud of some kind, manifested in concealment by one or the other party of a condition which, would have barred the marriage, such as insanity, impotency, blood infection, conviction of felony, prior undissolved marriage, and so forth.

The Confederate States of America

Source: Historical Records

South Carolina began the movement which led to the organization of the Southern Confederacy by the adoption at Charleston (Dec. 20, 1860),

by a convention of the people of the following

ordinance of secession:

"We, the people of the State of South Carolina, in convention assembled, do declare and ordain, and it is hereby declared and ordained, that the ordinance adopted by us in convention on the 23rd day of May, in the year of our Lord 1788, whereby the Constitution of the United States was ratified and also all acts and parts of the General Assembly of this State ratifying amendments of the said Constitution are hereby repealed; and that the Union now subsisting between South Carolina and other States under the name of the United States of America is hereby dissolved."

December 24 the Convention adopted a declaration setting forth the cause of the secession of the State, and the Governor issued a proclamation announcing the action of the State.

Acts of secession were adopted by the Legislatures of the other seceding States, as follows:

Jan. 9, 1861, Miss., by a vote of

84 to 15

Jan. 10,

Jan. 11,

Fla..
Ala.,

62 to 7

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61 to 39

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Jan. 19,

Ga.,

208 to 89

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Jan. 26,

La..

113 to 17

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Feb. 1,

Texas,

166 to 7

April 17,

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88 to 55
69 to 1
unanimous

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May 6,
May 21,
June 8,
The States of Delaware, Maryland, Kentucky and
Missouri, which were afterward represented in the
Confederate Congress, did not pass ordinances of
secession. In two States a popular vote was taken.
The vote of Virginia for secession was 128,884;
opposed, 32,134. Of Tennessee, for secession, 104,-
019; opposed, 47,238.

The congress of delegates from the seceding States met at Montgomery, Ala., (Feb. 4, 1861). and prepared a provisional Constitution of the Confederate States of America. This Constitution was discussed in detail and adopted (Feb. 8). On the next day an election was held for chief executive officers, and Jefferson Davis, of Mississippi, was elected provisional President and Alexander H. Stephens, of Georgia, provisional VicePresident.

The joint convention of the provincial Senate and House of Representatives counted (Feb. 19, 1861), the electoral vote for President and VicePresident. The number of States voting was 11: total electoral votes, 109; all of which were for Jefferson Davis and Alexander H. Stephens. President Davis was inaugurated in Montgomery, Ala. (Feb. 18. 1861), and again in Richmond. Va.. (Feb. 22, 1862).

Robert Toombs,
Secretaries of State--1861,
Georgia: 1861, Robert M. T. Hunter, Virginia:
1862, Judah P. Benjamin, Louisiana.

Secretaries of the Treasury-1861, C. G. Memminger, South Carolina; 1864, George A. Tren

holm, South Carolina; 1865, John H. Reagan,
Texas.

Secretaries of War-1861, Leroy P. Walker,
Alabama; 1862, Judah P. Benjamin, Louisiana;
1862, George W. Randolph, Virginia; 1862, Gustavus
W. Smith, Kentucky; 1862, James A. Seddon,
Virginia; 1865, John C. Breckinridge, Kentucky.
Secretary of the Navy-1861, Stephen R. Mallory,
Florida.
Henry T. Ellet,
Postmasters-General-1861,
Mississippi; 1861, John H. Reagan, Texas.

Attorneys-General-1861, Judah P. Benjamin,
Louisiana; 1861, Thomas Bragg, North Carolina;
1862, Thomas H. Watts, Alabama; 1864, George
Davis, North Carolina.

April 12, 1861, fire was opened by the South
Carolina troops on Fort Sumter, Charleston Har-
bor. The following was the notification served on
Major Robert Anderson, U.S.A., in command of the
fort, by order of Brig.-Gen. Beauregard, C.S.A.:

"Sir By authority of Brig.-Gen. Beauregard, commanding the provisional forces of the Confederate States, we have the honor to notify you. that he will open the fire of his batteries on Fort Sumter in one hour from this time. We have the honor to be, very respectfully, your obedient servants,

"JAMES CHESTNUT. JR., Aide-de-camp: STEPHEN D. LEE, Aide-de-camp."

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The refusal of Major Anderson to surrender prior
to the receipt of the above note was as follows:
"Fort Sumter, April 11, 1861.
"General-I have the honor to acknowledge the
receipt of your communication demanding the
evacuation of this fort, and to say in reply thereto
that it is a demand which I regret my sense of
honor and my obligation to my government pre-
vents my compliance. Thanking you for the fair
and manly terms proposed and for the high com-
pliment paid me, I am, General, very respectfully
your obedient servant,

"ROBERT ANDERSON, Major First Artillery
Commanding.""

"Brig. Gen. Beauregard, Commanding Provisional Army.

The last fight in the Civil War was at Palmetto
Ranche, Texas, May 11, 1865. Gen. Lee surrendered
at Appomattox Court House, Va.. April 9, 1865.
All the States were once more represented in both
Houses of Congress of the United States May
23, 1872.

Although South Carolina led the way into
secession it was the overpowering States Rights
sentiment in Georgia and North Carolina-in
Georgia even more than in North Carolina-that
From the
rallied the others into the movement.
foundation of the United States, Georgia had been
foremost in standing up against the federal gov-
ernment when state's rights were involved. Joseph
E. Brown was their chief champion at the out-
break of the Separatist movement. Georgia, ac-
cording to some historians, was no more willing
to subordinate her interests to the Confederate
than to the Federal government, and her per-
sistent recalcitrancy in the end contributed largely
to the downfall of the Confederacy, it is asserted.

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Inheritance Tax Laws of the States

Source: World Almanac Questionnaire

It is customary for a person who makes a will to name an executor of the estate; otherwise the court may appoint an administrator. The executor named in a will may be exempted from giving a bond. Not so an administrator.

In the case either of an executor or an administrator, the disposition of the estate is subject to the supervision of the court, be it probate, orphans, or surrogate.

When there is no will, a person is said to have died intestate, and an administrator takes charge. New York and some other states have Public Administrators who are paid regular salaries out of the public funds.

Every estate is subject to one or more obligations before it can be lawfully distributed to the heirs. These obligations consist of debts of one kind or another.

Every debt which is a lien on the property is an obligation.

First among such debts are taxes, federal, state, or local; also mortgages on real estate.

Alabama-A tax equal to the full amount of state, tax (80%) permissible when levied by and paid to Alabama as a credit or deduction in computing any Federal Estate Tax payable by such estate according to Act of Congress of 1926, with respect to the items subject to taxation in Alabama.

Arizona-Husband and wife, lineal issue, lineal ancestor, adopted or acknowledged child; exempt, widow, $10,000; others, $2,000; tax on first $25,000, 1% to $50,000, 2; to $100,000, 3%; to $500,000, 4%%; over $500.000, 5%. 2d Group-Brother, sister, descendants of wife or widow of son, or husband of daughter, exempt. $500; rates 1% up to 10%. 3d-Brother or sister of father or mother or descendants of such-exempt, $250; rates: 3% up to 15%. 4th-Brother or sister of grandfather or grandmother or descendants of such, exempt, $150; rates: 4% up to 20% 5th-Any other degree of consanguinity or stranger in blood, or a body politic or corporate, exempt $100; rates: 5% up to 25%. Rates where death occurred after July 1, 1937, from 2 to 20%.

Arkansas To parents, husband or wife, child, adopted or foster child, lineal descendant and ascendant, son-in-law or daughter-in-law, 1% on first $5,000. Then from 2% to 10%. Brother or sister including half-blood, 2%. Then 42 to 20%. To all others the rate on the same amount is 4. Then 8 to 40. Exemptions-$6,000 to widow; $4,000 to a minor child; $2,000 to all others. No exemptions to nephews, nieces, strangers in blood, etc. Bequests to charitable, religious and educational institutions and insurance exempt in the latter case, however, only when it passes to a direct descendant or descendant of the deceased or to a widow of the deceased.

California Husband ($5,000 exemption);

wife

($24,000 exemption); minor child ($12,000 exemption); adult child ($5.000 exemption); lineal ancestor lineal issue ($5,000 exemption), tax then ranges from 2% to 10%.

Brother, sister, or dependant of either, or wife or widow of a son or husband of a daughter thereof, $2,000 exemption); tax then ranges from 5% to 15%.

Uncle or aunt or descendant thereof ($500 exemption) with tax above that 6% to 15%. Others named as heirs ($50 exemption), tax then varies from 7 to 16%.

One half of the community property passing to the wife is exempt and all thereof passing to the husband.

Colorado-The exemptions are $20,000 for the widow; $10,000 for husband, child, adopted child, or any lineal descendant; $2,000 for wife or widow of son, widower of daughter, grandparent, brother, sister, mutually acknowledged child; $500 for all others who inherit $500 or less, but if they inherit more than $500 they pay on all they get. The tax ranges from 2 per cent to 16 per cent, according to the degree of relationship and the size of the inheritance. The legislature in 1935, amended the Law so that tax exemptions to charitable gifts is limited to use in Colorado.

Connecticut-The net estate of any resident of this

Judgments in civil actions for money owed are liens, and as such are obligations. Contracts made by the deceased involving contingent or direct money obligations are debts, if acknowledged as proven.

Wages owed are in most of the states a debt and when proven, are a lien.

Money or other property held in trust by the deceased is an obligation.

Costs of administration up to the time of settlement of an estate are obligations.

So also are expenses of the last illness, and burial costs including a tomb at from $100 to $500. according to the State.

Pending settlement of the estate the necessary living expenses of the family are an obligation.

There is a time limit on obligations. Usually, claims on an estate must be submitted within one year, provided the creditors have been given due notice of the debtor's death.

Following is a brief summary of the Inheritance Tax laws of the States.

State passing to any parent, grandparent, husband, wife, lineal descendant, adopted child, adoptive parent and lineal descendant of any adopted child, in excess of $10,000 in value to and including $25,000 in value, shall be liable to a tax of 2% thereof; thence up to 9%. The net estate for taxation purposes of a resident de. cedent shall be ascertained by adding to the appraised value of the inventoried estate all gains made in reducing to possession choses in action, including notes and mortgages but not including corporate or governmental stocks or bonds, nor including income accruing after death; and deducting therefrom losses incurred in the reduction to possession of choses in action, Including notes and mortgages, but not including corporate or governmental stocks or bonds, nor including income accrued after death and other items allowed as deductions by the statute.

To the husband or wife of any child, stepchild, brother or sister of the full or half blood and to any descendant of such brother or sister in excess of $3,000 in value to and including $25,000 in value shall be liable to a tax of 3% thereof; thence up to 10%; to any other person, corporation or association not included above in excess of $500 in value to and including $25,000 in value shall be liable to a tax of 6% thereof; thence up to 13%.

Delaware-To grandparents, parents, child or descendant, son- or daughter-in-law, or adopted child, $3,000 exempt; to husband or wife, $20,000 exemption. Rates on excess, 1% up to $30,000; in respect to husband and wife, 1% up to $27.000 to others, thence up to 4. To brother or sister of the whole or half blood, uncle, aunt, niece or nephew, grandniece or grandnephew, or first cousin, $1,000 exemption. Rates on excess, 25% up to $24,000, thence up to 5. To others and to non-blood 5% up to $25,000, thence up to 8. Exemptions--Any property, estate or interest devised or bequeathed for charitable, educational, library, hospital, historical or religious purposes or for purposes of public benefit or improvement.

District of Columbia Where the decedent died prior to July 27, 1939, father, mother, husband, wife, children by blood or legally adopted, lineal descendants or ancestors of decedent, exemption $5,000, 1% on balance; to brother, sister, nephew or niece, whole or half blood, $2,000, 3 on balance; to grandnephew or grandniece of decedent and all others, $1,000, 5% on balance. The schedule of beneficiaries' exemptions and rates where the decedent died on or after July 27 1939: Class A, each beneficiary an exemption of $5,000, on balance, to $50,000, 1%; to $100,000 2; to $500,000, 3%; to $1,000,000, 4%; all over 5% Class B, brother and sister of the whole or half blood of the decedent, $2,000; to $25,000, 3%; to $50,000, 4%; to $100.000, 6%; to $500,000, 8 all over, 10 Class C, any person other than those included in Classes A and B, and any firm, institution, association or corporation (unless exempt under Class D), $1,000; to $25,000, 5%; to $50,000, 7%; to $100,000, 9%; to $500,000, 12: all over, 15%. Class D. entirely exempt, is on property transferred exclusively for public or municipal purposes, to the United States or the District, or exclusively for charitable, educa tional or religious purposes within the Distri All property and interest therein which shall p

292

United States-Inheritance Tax Laws of the States

from a decedent to the same beneficiary and all beneficial interests which shall accrue shall be united and treated as a single interest for determining the tax.

In addition there is a transfer tax on the
estate of every decedent who, after Aug. 18, 1937,
dies a resident of the District of Columbia, equal
to 80% of the Federal Estate tax imposed under
the 1926 Federal Revenue Act, less credit for
estate, inheritance, legacy or succession taxes
lawfully imposed by any State or Territory of the
United States and inheritance taxes imposed by
the District of Columbia. A similar tax is im-
posed on the estates of non-residents in the
proportion that the value of real and tangible
personal property located in the District of
Columbia bears to the value of the entire estate.
Florida-The Estate Tax Law, Chapter 16015, Laws
of Florida, 1933, Approved June 7, 1933, is an
estate tax law designed to absorb the credit al-
lowed by the Federal Estate Tax Law. As ap-
plied to the estates of decedents of Florida, the
amount of the tax is the difference between the
credit allowed under the Federal law and the
amount of estate or inheritance taxes paid to
the States of the United States. The tax upon
the estate of non-residents of the State of Flor-
ida is an apportioned amount of the allowable
credit under the Federal Act based upon the
ratio of the property situate in Florida to the
entire estate wherever situate. Similar provisions
apply to non-residents and aliens. Estates af-
fected by the new law are those whose owners
died after Nov. 4, 1930. There is an exemption
of $100,000 to residents.

Georgia-Eighty per cent of the amount due as
Federal Inheritance Tax (1926 Act) amended
(1941) and the Act approved by the Governor
(Mar. 18, 1941) whereby tax now applies to
estate of a person who may die a non-resident of
state, whereas the original Act applied only to
the estate of a person who may die a resident
of the state. The exemption under that Act is
$100,000. If the estate is not subject to the
Federal Tax, no tax is assessed by the State.
Idaho Tax on estates less than $25,000 at follow-
ing rates: To husband or wife, lineal issue or
ancestor, adopted child or issue, 2%; exempt
To brother
to widow, $10,000; to minor child, $10,000; to
others of this class, $4,000.

or

sister, or their descendants, or wife of son, or
husband of daughter, 4%; exempt $1,000. To
uncles, aunts or descendants, 6%; exempt, $500.
To others, 8%; no exemption. The tax in the
case of husband, wife, lineal issue, etc., rises
to 15 per cent, according to the value of
the inheritance, and to others the rates range
The tax on intangible per-
from 4% to 30%.

sonal property is not imposed when the de-
cedent lived in a State other than Idaho where
there was no tax on such property. (See New
York.)

or

adopted
Illinois-Class A, father, mothetr, lineal ancesctor,
or mutually
wife, child,
husband,
sister, wife
acknowledged child, brother,
widow of son, husband or widower of daughter,
lineal descendant-in excess of exemption-to
$50,000, 2% $50,000 to $150,000, 4%; to $250,000,
6%; to $500,000, 10%; over $500,000, 14%. Class
B, uncles, aunts, nieces, nephews of lineal de-
scendants of the same, in excess of exemption-
to $20,000, 6%; $20,000 to $70,000, 8%; $70,000
to $170,000, 12%; over $170,000, 16%. Class C.
all others except Class D (which consists of gifts
for hospitals, religious, educational, Bible, mis-
sionary, tract, scientific, benevolent or charitable
purposes within the State, and all transfers to
or for the use of the State of Illinois or any of
its institutions, municipal corporations or po-
litical subdivisions for public purposes, entirely
exempt)-in excess of exemption-to $20,000, 10%;
to $50,000, 12%; $50,000 to $100,000, 16%; to $150,-
000, 20%; to $250,000, 24%; over $250,000, 30%.
Exemptions-Class A, $20,000, except to brother
and sister, $10,000; Class B, exemption is $500;
Class C, $100.

Indiana-Tax is on the excess above exemption,
three classes. First includes husband, wife, lineal
ancestor, lineal descendant, legally adopted child
or child to whom the transferer for not less than
ten years stood in the mutually acknowledged
Second, brother, sister
relationship of parent.
or a descendant of a brother or sister, wife or
widow of a son or husband of a daughter. Third,
all others. Amount of tax runs from 1% to 10%
on the first class; from 5% to 15% on the sec-
ond class; from 1% to 20% on the third class.
Exemptions are in the first class, wife $15,000,

dren of decedent under 18 years, $5,000, oth

ers $2,000; 2nd class exemption is $500; 3rd class
$100.
Iowa-Direct inheritance-Over exemption grad-
uated tax begins at 1% on the first $10,000, and
rises to 8% on all sums in excess of $200,000,
when the estate goes to wife, husband, children,
or other next of kin. To brother, sister and
the like the tax ranges from 5% to 10%; 10% to
15% in the case of other heirs. Exemptions-
Husband or wife, $40,000; each child, including
grandchildren, $15,000; any other direct heir or
lineal descendant, $5,000; father or mother,
$10,000.

Kansas-To husband, wife, lineal ancestor, lineal
descendant, adopted child or lineal descendant of
adopted child, wife or widow of a son, or husband
of a daughter, on first $25,000, 1%; thence up to
To
5% (except in case of surviving spouse when
rates are one-half those mentioned).
brothers and sisters on first $25,000, 3%; thence
up to 122%. To persons in other degrees of
collateral consanguinity, strangers or others not
included above, on first $25,000, 5% thence up
to 15%. Exemptions to surviving spouse, $75,000;
to others of Class A, $15,000; to each member of
Class B, $5,000. Members of Class C have no
exemption. Rates above named are charged only
on amounts in excess of exemptions allowed;
when the share is less than $200 in excess of the
exemption no tax is charged. Exemptions and
allowances if only a part of the estate is in
Kansas, are in proportion to that part. There
is a 10-year statute of limitations on the col-
lection of taxes.

Kentucky--The Inheritance Tax Law which be-
came effective April 24, 1936, places the surviv-
ing spouse, child by blood, stepchild, adopted
child (if adoption shall have occurred during in-
fancy), and grandchild, if the issue of a deceased
child, in Class A; parent, brother, sister, brother
or sister of the half blood, nephew, niece, daugh-
ter-in-law, son-in-law and grandchild, being
the issue of a living child, in Class B; and all
other persons not included in either of the other
classes, and corporations, except educational, re-
ligious or other institutions, societies or asso-
ciations, whose sole object and purpose are to
carry on charitable, educational or religious
work within the state, and cities and towns or
public institutions in the state when the trans-
fers are to be used for public purposes, which
Amount of tax
are exempt, are in Class C.
runs from 2% to 16% on Class A; from 4% to
16% on Class B; from 6% to 16% on Class C.
Exemptions-The wife or infant son or daughter
receive an exemption of $10,000; but if the trans-
fer exceeds $30,000 the exemption shall be de-
creased by subtracting from $10,000 the amount
by which the distributable share exceeds $30,000,
All other per-
so that a distributable share greater than $40,-
000 shall receive no exemption.
sons of Class A receive an exemption of $5,000;
but if the transfer exceeds $15,000 the exemp-
tion shall be decreased by subtracting from
$5,000 the amount by which the distributable
share exceeds $15,000 so that a distributable
share greater than $20,000 shall receive no ex-
emption. If the decedent be not a resident of
the State of Kentucky, but of the United States,
the exemption shall be the same proportion of
the allowable exemption in the case of residents
that the property taxable by Kentucky bears to
the whole property transferred by the decedent.
Those in Classes B and C are not allowed exemp-
tions. In each case the exemption must be taken
out of the first $10,000 inherited and the tax on
the remainder, if any, on the first $10,000 shall
be computed at the rates provided. All shares
of stock in corporations organized under the law
of the State, belonging to persons whose domicile
is in a country foreign to the United States or
its possessions shall on the death of the owner
be subject to a tax of 5% of its actual value.
ity, ascendant or surviving spouse in excess of
Louisiana-To direct descendants by blood or affin-
$5,000, $5,000 to $20,000, 2%; over $20,000, 3%.
To a collateral relation (including brothers or
sisters by affinity), in excess of $1,000, on
amount in excess of $1,000, $1,000 to $20,000, 5%;
in excess of $20,000, 7%. To a stranger, in
excess of $500; on amount in excess of $500,
up to $5,000, 5%; in excess of $5,000, 10%.
Exemptions-To direct descendants, ascendant or
surviving spouse, $5,000; to collateral relations,
$1,000; to a stranger, $500. All legacies and
donations to charitable, religious or educational
institutions located in State entirely exempt.
descendant, adopted child, adoptive parent, wife
Maine-To husband, wife, lineal ancestor, lineal

or widow of a son or husband or widower of a daughter of a decedent, the rates are as follows: Up to $50,000, 2%, thence up to 6%; $10,000 exemption, in each case, to husband, wife, father, mother, child, adopted child, or adoptive parent or child or children of a deceased child, by representation; $500 in each case, for any others in Class A. To brother, half brother, sister, half sister, uncle, aunt, nephew, niece, grandnephew, grandniece, or cousin of a decedent, in excess of an examption of $500, from 5% in excess of exemption to $25,000 to 12%. For all others, in excess of an exemption of $500, from 10% on first $50,000, thence up to 16%. Charities are exempt. The Maine law takes advantage of the 80% credit allowed under the Federal Tax Law.

Maryland-Direct, 1%; collateral, 72% (law of 1935). The collateral applies to all distributees except parents, spouse or lineal descendants of decedent, and except the State of Maryland, or any city or county thereof. Bequests up to $500 for perpetual upkeep of graves are also exempt. The tax is payable by the executor or administrator but out of the distributive shares. Legacies or bequests up to $100 are exempt. Effective Oct. 1, 1941, this exemption increased to $150, and extends to any property passing. Joint accounts in banks, building associations and property held jointly are taxed, the exemption being husband and wife not only as tenants by the entirety but as joint tenants as well.

Maryland-Estate Tax-The only other inheritance tax (except the tax on commissions of an executor or administrator.) This is imposed only on estates large enough to be subject to the Federal Estate Tax. The tax payable to Maryland equals the amount of the credit allowable under the federal law for taxes paid to the State.

Massachusetts No inheritance tax on share of husband, wife, father, mother, child, adopted child or adoptive parent unless they receive in excess of $10,000, in which case the rate is 1% on the first $10,000; 2% on next $15,000; 3% on next $25,000; 4% on next $50,000; 5% on next $150,000, and so on up to 9 on excess over $1,000,000. Grandchildren are taxable if they receive over $1,000 at above rates. Anybody may receive $1,000 free from State inheritance tax. brother, sister, half brother, half sister, nephew, niece, step child or step parent receive more than $1,000, entire amount subject to inheritance tax; 4% on $10,000; 6%, next $15,000; 8%. next $25,000; 10%, next $50,000; 11%, next $150,000, and so on to 15% on excess over $1,000,000. Rates for other classes of heirs range from 2% to 15%.

If

Amounts are taxable for the "full" amount at the various rates, except that the property cannot be reduced by taxation below $10,000 or $1,000 respectively. Death Taxes paid to the several states are credited against Federal Estate Taxes up to 80% of Federal Estate Taxes under the 1926 Federal Act.

Michigan-Four rates-1. Beneficiaries, grandfather, grandmother, father, mother, husband, wife, child, brother, sister, wife or widow of son or husband of daughter, adopted and mutually acknowledged child, provided such relationship began at or before child's 17th birthday and continued until death of such decedent, granter, etc., or any lineal descendant exempt up to $5,000; wife or husband up to $30,000, with an additional $5,000 to the widow for each minor child to whom no property is transferred. 2. Inheritance tax is based on the total to each beneficiary's interest therein and not to the entire estate of the decedent less exemptions, at the rate of 2% on the first $50,000, thence up to 8% provided that that portion of the property so transferred consisting of Real Estate shall be taxed at 34 of the rates specified. 3. In all other cases 10% on the first $50,000, then up to 15%. 4. In the event that the total of the inheritance taxes imposed by this act do not equal or exceed 80% of the amount of the tax imposed by the Federal Revenue Act of 1926, an additional amount to equal 80% of said tax shall be added. Minnesota-In estates of persons dying on or after April 1927-Eight classes of beneficiaries: (1) Wife, minor or dependent child, minor or dependent adopted child; (2) Adult child, adult adopted child, lineal issue of adopted child, lineal descendant of decedent; (3) Husband, mutually acknowledged child or lineal issue thereof; (4) Father, mother or other lineal ancestors; (5) Brother, sister, or descendant thereof; wife or widow of a son, husband of a daugh

ter; (6) Uncle or aunt by blood or descendant thereof; (7) Any other relative or a stranger in blood to decedent or a corporation except those included in Class 8, which includes the State of Minnesota or any political division for public purpose, religious, charitable, scientific, educational body, cemeteries, etc., all within the State of Minnesota-totally exempt. Other exemptions: Classes (1) $10,000; (2 and 3) $5,000; (4) $3,000; (5) $1,000; (6) $250 and (7) $100. Primary rates: First $15,000, including exemption, 1%; next $15,000, 2%; then $20,000, 32; $50,000, 311⁄2: next $600.000, 4% to 9% (1% added for each $100,000 thereof); $400,000, 10% and 11% (1% added for each $200,000 thereof); all over, 12%. Primary rates apply to Classes 1 and 2: for Classes 3 and 4, 11⁄2 times the primary rate; Class 5, 3 times; Class 6, 4 times; Class 7. 5 times. Life insured in excess of $32,500 and gifts in contemplation of death are subject to tax.

Property placed in joint tenancy before April 1935 taxable at one-half the value of the property; after that date at full value of property; exempt insofar as surviving joint tenant furnished consideration.

Reasonable expenses of administration, last sickness, claims against decedent duly allowed as such, family maintenance as allowed by court, not exceeding $5,000, federal and state taxes, taxes which have accrued or are a lien on property in the estate at date of death shall be allowed as deductions in the amount allowed by probate court having jurisdiction before computing the tax. Total tax limited to 35% of property transferred.

Minnesota has an estate tax law which makes up the difference between the inheritance tax and the 80% credit allowed by the Federal Government under the 1926 act.

The state has a gift tax act which became law July 16, 1937 which provides for an annual exclusion of $2,500 for any gift, except future interest, made to any number of donees during the calendar year. In addition to the annual exclusion, the donor has an exemption for gifts made to particular donees equal to those provided for in the inheritance tax law. Gift tax rates are in all cases 34 of the inheritance tax rates; classifications the same as for inheritance tax, except that donees of the 7th Class have no exemption. Total tax is limited to 35% of value of property in excess of exemption. Mississippi-By the 1928 law the tax on the net estate of a decedent ranges from four-fifths of 1 per cent for estates not in excess of $50,000, to 16 per cent of the amount by which the net estate exceeds $10,000,000. For the purposes of the tax the value of the taxable estate is determined (law of 1934), in the case of a resident, by deducting $50,000 from the difference between the deductions allowed, and the gross estate. Missouri-To husband or wife, $20,000; insane and blind lineal descendants, $15,000; lineal ancestor of descendant, adopted child or its descendant, or illegitimate child, $5,000 in exemptions; all over 1% up to 6% on over $400,000. To brother, sister or their descendants, son- or daughter-inlaw, $500; aunt, uncle or their descendants, $250; all over, 3% up to 18%. To brother or sister of grandparents or their descendants, $100; all over, 4% up to 24%. To all others, including foreign, charitable and religious bequests. 5% up to 30%. If less than $100 not taxable. Montana-Widow, exemption $17,500; rate on 1st $25,000, less exemptions, 2; thence up to 8%. Husband, exemption, $5,000; lineal ancestor or descendant, adopted child or lineal issue of adopted child-exemption, $2,000-rates over exemption same as for widow. Brother or sister or descendant, son's wife or daughter's husband, exempt, $500-rates 4% to 16%. Uncle, aunt or first cousin, no exemption; rates, 6% to 24; any other degree of relationship, no exemption, 8% to 32%. All property transferred for public or charitable purposes within the State, is exempt.

Nebraska-Parent, spouse, child, brother, sister, son-in-law, daughter-in-law, lineal descendant, exemption, $10,000, 1% on all additional; to uncle, aunt, niece, nephew, or their lineal descendants, exemption, $2,000; on all other, 4%; others, 1st $5,000, 4%; to $10,000, 6%; to $20,000, 8%; to $50,000, 10; all over, 12%. Charitable and similar institutions are not taxable. Estates of less than $500 are entirely exempt.

Nevada-Law repealed in 1925.

New Hampshire-All property within the jurisdic

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