CHAP. 484.—An ACT to amend and re-enact an act approved March 14,
1910, entitled an act to amend and re-enact section 44 of an act ap-
proved April 16, 1903, entitled an act to raise revenue for the sup-
port of the government and the public free schools and to pay the
interest on the public debt, and to provide a’ special tax for pensions.
as authorized by section 189 of the Constitution, in relation to tax upon
inheritance. (S. B. 248.)

Approved March 22, 1916.

1. Be it enacted by the general assembly of Virginia, That
section forty-four of an act entitled an act to raise revenue fer
the support of the gcvernment «nd public free schools and to
pay the interest on the public debt, and to provide a special tax
for pensions as authorized by section one hundred and eighty-
nine of the Constitution, as amended by an act approved March
fourteenth, nineteen hundred and ten, entitled an act to amend
and re-enact section forty-four of an act to raise revenue for
the support of the government and public free schools, and to
pay the interest on the public debt, and to provide a special tax
for pensions, as authorized by section one hundred and eighty-
nine of the Constitution, be amended and re-enacted so as to
read as follows:

Section 44. (A). Tax on inheritance—Where any estate
in the Commonwealth of any decedent shall pass under a will or
under the laws regulating decents and distributions, to any per-
son, or to or for the use of any person, the estate so passing shall
be subject to a tax at the rate of five per centum on every hun-
dred dollars’ value thereof; provided, that estates passing to or
tor the use of the grandfather, grandmother, father, mother.
husband, wife, brother, sister or lineal descendant of such dece-
dent shall be subject to a tax of one per centum on every hun-
dred dollars’ value thereof in excess of fifteen thousand dollars
and provided further that such tax shall not be imposed upon
any property bequeathed or devised where such bequest or de-
vice is exclusively for State, county, municipal, benevolent, char-
itable, educational or religious purposes. The foregoing rates
are for convenience termed the primary rates. When the amount
of the market value of such property or interest exceeds fifteen
thousand dollars, the rate of tax upon such excess shall be as fol-
lows:

(1) Upon all in excess of fifteen thousand dollars up to fifty
thousand dollars, at the primary rates.

(2) Upon all in excess of fifty thousand dollars and up to
two hundred and fifty thousand dollars, two times the primary
rates.

(3) Upon all in excess of two hundred and fifty thousand
dollars and up to one million dollars, three times the primary
rates.

(4) Upon all in excess of one million dollars, four times the
primary rates.

(B) The personal representative of such decedent shall pay
the whole of such tax, except on real estate, to sell which or to
receive the rents and profits of which he is not authorized by
the will, and the sureties on his official bond shall be bound
tor the payment thereof.

(C) Where there is no personal estate, or the personal rep-
resentative is not authorized to sell or receive the rents and
profits of the real estate, tax shall be paid by the devisee or
devisees, or those to whom the estate may descend by operation
of the law and the tax shall be a lien on such real estate, and the
treasurer may rent or levy upon and sell so much of said real
estate as shall be sufficient to pay the tax and expenses of sale,
et cetera.

(D) Such payment shall be made to the treasurer of the
county or city in which certificate was granted such personal
representative for obtaining probate of the will or letters of ad-
ministration.

(E) The corporation or hustings court of a city, or the
circuit court of a county or city, the chancery court of the
city of Richmond, the law and chancery court of the city of
Norfolk, or the clerk of the circuit court of a county or cit
before whom a will is probated or administration is granted,
shall determine the inheritance tax, if any, to be paid on the
estate passing by will or administration, and shall enter of
record in the order book of the court or clerk, as the case may
be, by whom such tax shall be paid and the amount to be paid.
The clerk of the court shall certify a copy of such order to the
treasurer of his county or city and to the auditor of public
accounts for which services the clerk shall be paid a fee of two
dollars and fifty cents by the personal representative of the
2state. The auditor of public accounts shall charge the treas-
urer with the tax and the treasurer shall pay the same into the
rreasury as collected, less a commission of five per centum.
FSvery personal representative or other party or officer failing
m any respect to comply with this section shall forfeit one hun-
ired dollars.
(F) Any personal representative, devisee or person to
whom the estate may descend by operation of law, failing to
pay such tax before the estate on which it is chargeable is paid
or delivered over (whether he be applied to for the tax or not)
shall be liable to damages thereon at the rate of ten per cen-
tum per annum for the time such estate is paid or delivered
over until the tax is paid, which damages may be recovered
with the tax, on motion of the attorney for the Commonwealth
and in the name of the Commonwealth against him, in the cir-
cult court for the county or in the corporation or hustings court
of the city wherein such tax is assessed, except that in the city
of Richmond the motion shall be in the chancery court. Such
estate shall be deemed paid or delivered at the end of a year
from the decedent’s death, unless and except so far as it may
appear that the legatee or distributee has neither received such
estate nor is entitled then to demand it. All taxes upon said
inheritance paid into the State treasury shall be placed to the
credit of the public school fund of the Commonwealth and shall
be apportioned according to school population and be used for
the primary and grammar grades.