CHAP. 3.—An ACT to amend and re-enact sub-section 1 and sub-section
5 of section 44 of an act entitled an act to raise revenue for the sup-
port 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 au-
thorized by section 189 of the Constitution, approved April 16, 1908,
and acts amendatory thereof. fH B 18]

Approved September 3, 1919.

Whereas, the general assembly of the State of Virginia, dur-
ing the session which commenced on Wednesday, January nine
nineteen hundred and eighteen, passed an act to amend and re.
enact section forty-four of an act entitled an act to raise rev
enue for the support of the government and public free schools
and to pay the interest on the public debt, and to provide a spec.
ial tax for pensions as authorized by section one hundred anc
eighty-nine of the Constitution, approved April sixteen, nine
teen hundred and three, and acts amendatory thereof, which ac
so passed is chapter two hundred and thirty-eight of the acts o
the general assembly of Virginia of nineteen hundred and eigh
teen ; and

Whereas, it was the intent of the general assembly, in th:
passage of this act, to impose an inheritance tax upon the estate
of decedents which pass under the laws regulating descent
and distributions, which intent was clearly indicated by the
provisions contained in the law for the enforcement of such
tax; and

Whereas, it is the desire of this general assembly to reafiirm
that intent so that any ambiguities may be avoided in constru-
ing the act; and

Whereas, experience in administering the law has shown the
advisability of requiring the commissioners charged with the
investigation of estates under the act to investigate and report
on all estates amounting 1 in the gross to one thousand dollars, and
estates amounting in the gross to less than one thousand dollars
if so directed by the court:

Be it enacted by the general assembly of Virginia, That sub-
section one and sub-section five of section forty-four of an act
entitled an act to raise revenue for the support of the govern-
ment and public free schools, and to pay the interest on the pub-
lic debt, and to provide a special tax for pensions as authorized by
section one hundred and eighty-nine of the Constitution, approved
April sixteenth, nineteen hundred and three, as heretofore
amended, be amended and re-enacted so as to read as follows:

Sec. 44. Tax on inheritances.—(1) All property within the
jurisdiction of the Commonwealth—real, personal and mixed—-
and any interest therein, whether belonging to inhabitants of the
Commonwealth or not, which shall pass by will, or by the laws
regulating descents and distributions, or grant or gift (except
in case of a bona fide purchase for full consideration in money
or money’s worth) made or intended to take effect in possession
or enjoyment after the death of the grantor, whether absolutely
or in trust, except to or for the use of (class A) the husband,
wife, lineal ancestor or lineal descendant of a decedent, or to or
for the use of (class B) the brother, sister, nephew or niece of a
decedent, shall be subject to a tax of five per centum of the fair
market value of so much thereof as is in excess of one thousand
dollars and not in excess of fifty thousand dollars, to a tax of
seven per centum upon all in excess of fifty thousand dollars
and up to one hundred thousand dollars, to a tax of nine per
centum upon all in excess of one hundred thousand dollars and
up to five hundred thousand dollars, to a tax of twelve per centum
upon all in excess of five hundred thousand dollars and up to one
million dollars, and to a tax of fifteen per centum upon all in ex-
cess of one million dollars, and such property which shall so pass
to or for the use of a member of class A shall be subject to a tax
of one per centum of the fair market value of so much thereof as
is in excess of ten thousand dollars and not in excess of fifty
thousand dollars, to a tax of two per centum upon all in excess of
fifty thousand dollars and up to one hundred thousand dollars,
to a tax of three per centum upon all in excess of one hundred
thousand dollars and up to five hundred thousand dollars; to a
tax of four per centum upon all in excess of five hundred thou-
sand dollars and up to one million dollars, and to a tax of five
per centum upon all in excess of one million dollars; and such
property which shall so pass to or for the use of a member of
class B shall be subject to a tax of two per centum of the fair
market value of so much thereof as is in excess of four thousand
dollars and not in excess of fifty thousand dollars, to a tax of
four per centum upon all in excess of fifty thousand dollars and
up to one hundred thousand dollars, to a tax of six per centum
upon all in excess of one hundred thousand dollars and up to five
hundred thousand dollars, to a tax of eight per centum upon all
In excess of five hundred thousand dollars and up to one million
dollars, to a tax of ten per centum upon all in excess of one mil-
lion dollars; but no such gift, bequest, devise, or distributive
share of an estate which shall so pass to or for the use of the
husband, wife, lineal ancestor or lineal descendant of a decedent,
unless its fair market value exceed the sum of ten thousand dol-
lars, and no such gift, bequest, devise or distributive share of an
estate which shall so pass to or for the use of the brother, sister,
nephew or niece of a decedent, unless its fair market value ex-
ceed the sum of four thousand dollars, and no other such gift,
bequest, devise or distributive share of an estate unless its fair
market value exceed the sum of one thousand dollars, nor anv
such gift, devise or bequest made exclusively for State, county,
municipal, charitable, educational or religious purposes in this
State, nor any such gift, devise or bequest made for the exclu-
sive benefit of any institution, association or corporation in this
State whose property is exempt from taxation by the laws of
this State, shall be subject to the provisions of this act.

5. The corporation or hustings court of a city, or the cir-
cuit 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 city, or the clerk
of the corporation or hustings court of the city, before whom
the will is probated or administration is granted, shall deter-
mine the amount of the tax provided for by this act to be im-
posed upon the transfer of such property as passes by such will,
or as comes into the hands of such administrator. For the pur-
poses of ascertaining the taxes due under this act, the court of
every city and county having jurisdiction to admit wills to pro-
bate and to grant letters of administration shall designate one
of its commissioners whose duty it shall be, except where the
estate is administered in a suit, to investigate and report to the
court or clerk, as the case may be, the value of the estate of every
decedent whose gross estate amounts to more than one thousand
dollars and of those whose gross estate amounts to less than one
thousand dollars if so directed by the court, and the probate of
whose will or letters of administration on whose estate is had
in said court or clerk’s office, and also report the net amount o!
said estate after deducting debts and costs of administration anc
the kinds thereof and the persons who are entitled to the same
and the said commissioner shall be allowed for his services fo!
making said appraisement and report one-tenth of one per cen.
tum of said gross estate so investigated and reported, payable
out of said estate as part of the costs of administration; pro.
vided, however, that said compensation shall in no case be less
than five nor more than fifty dollars, except that for special ser.
vices rendered the court may allow greater compensation. Upor
the report of said commissioner the said court, or the clerk of
any court clothed with probate powers and in the exercise there-
of, shall determine the inheritance taxes, 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, an order fixing the amount of the taxes to be paid and by
whom. The clerk of the court shall certify a copy of said order
to the treasurer of his county or city and a copy to the auditor
of public accounts, for which services such clerk shall be paid a
fee of two dollars and fifty cents by the personal representative
of such decedent. The auditor of public accounts shall charge
the treasurer with the tax and the treasurer shall pay the same
into the treasury as collected, less a commission of five per cen-
tum. And no estate of any decedent subject to investigation
under this act shall be distributed unless and until such inves-
tigation shall have been made and the tax, if any be proper, has
been assessed thereon as provided by this act.

An emergency existing, this act shall be in force from its
passage.