Chap. 292.—An ACT to amend and re-enact section 105 of the Tax Code of
Virginia, in relation to inheritance taxes in certain cities. [H B 285]

Approved March 21, 1928

1. Be it enacted by the gencral assembly of Virginia, That section
ne hundred and five of the Tax Code of Virginia, the said tax code
being designated as senate bill number one at the nineteen hundred and
twenty-eight session of the general assembly of Virginia, be amended
and re-enacted so as to read as follows:

Section 105. For the purpose of obtaining assistance in ascertain-
ing the taxes due under this chapter, the State tax commissioner shall
designate some person to act as inheritance tax commissioner for each
county and each city of the Commonwealth to serve at the pleasure of
the commissioner ; provided, however, that in cities having a population
according to the nineteen hundred and twenty census of the United
States, of not less than one hundred thousand, and not exceeding one
hundred and fifty thousand, he shall designate one person to act for
the circuit court of such city, and one to act for other courts of probate
jurisdiction in such cities.

Each inheritance tax commissioner shall investigate, and report
upon forms provided for the purpose, to the department of taxation,
the value of the estate of every decedent which shall be referred to
him by the said department, the net amount of said estate after deduct-
ing debts and costs of administration, and the kinds thereof, and the
persons who are entitled to the same and the relationship of such per-
sons to the decedent; and in cases where the estate is subject to a tax
hereunder the said inheritance tax commissioner shall be allowed for
his services for making said appraisement and report, one-tenth of one
per centum of the gross estate so investigated and reported, payable
out of the State treasury on the warrant of the comptroller, issued on
the certificate of the tax commissioner; provided, however, that said
compensation shall in no case be less than five nor more than fifty
dollars, except that for special services rendered the State tax com-
missioner may allow greater compensation. In cases referred to such
inheritance tax commissioner, where it is determined that no part of
the estate is subject to taxation hereunder, the compensation of said
commissioner shall be five dollars.

Each inheritance tax commissioner shall notify the department of
taxation of the death of any decedent within the county or city for
which such commissioner was appointed upon whose estate no qualif-
cation is had. (Tax bill, sec. 44; 1910, pp. 229, 230; 1916, pp. 134,
812; 1918, p. 416; 1919, p. 8; 1924, p. 460; subsec. 8; 1926, p. 826;
1927, p. 35, sec. 44-3/8.)