Chap. 334.—An ACT to impose a tax on collateral inheritances and regulate
the collection of same.

Approved February 14, 1896.

1. Be it enacted by the general assembly of Virginia, That where
any estate within this commonwealth of any decedent shall pass
under his will, or the laws regulating descents and distributions,
to any other person or for any other use than to or for the use of
the grandfather and grandmother, father, mother, husband, wife,
brother, sister, or lineal descendant of such decedent, the estate so
passing shall be subject to a tax of five per centum on every hun-
dred dollars value thereof. |

2. The personal representatives 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 in his official bond shall be bound for the payment
thereof.

3. Where there is no personal estate or the personal representative
is not authorized to receive the rents and profits of the real estate,
the tax shall be paid by the devisee or devisees, or those to whom
the estate may descend by operation of law.

4.°Such payment shall be made to the treasurer or other collector
of the taxes assessed in the county or corporation in which certifi-
cate was granted such personal representative for obtaining probate
of the will or letters of administration.

5. The treasurer or collector shall apply for such tax, and when it
is paid, give therefor duplicate receipts, one of which shall be lodged
with the clerk of the court in which certificate may have been
granted for obtaining probate of the will or letters of administra-
tion. The clerk shall record such receipt in the book wherein he
records appraisements and accounts of sales of decedent’s estates;
and he shall forthwith transmit a copy thereof to the auditor of
public accounts. The other receipt shall be delivered to the assessor
or commissioner of the revenue for the county or corporation, who,
on such delivery, shall make a copy thereof, at the foot of which he
shall sign an acknowledgment that it is a copy of a receipt which
has been delivered to him, stating the date of the delivery. Such
copy shall be delivered to the personal representative or party who
paid the tax, and who shall pay therefor to the assessor or commis-
sioner of the revenue a fee of fifty cents. Every clerk, assessor, or
commissioner to whom any such receipt is delivered shall forth-
with transmit a copy thereof to the said auditor. Every personal
representative or other party or officer failing in any respect to
comply with this section shal] forfeit one hundred dollars.

6. 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 dam-
ages thereon at the rate of ten per centum per annum from the time
such estate is paid or delivered over until the tax is paid, which
damages may be recovered, with the tax, on motion, against him in
the said court in the name of the commonwealth. 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.
7. This act shall be in force from its passage.