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STATUTES ANNOTATED.

ALABAMA.

In General.

Alabama had a collateral inheritance tax on personal property only from 1848 to 1868. The constitution of 1901 forbids a direct inheritance tax, and limits any collateral inheritance tax that may be enacted to 22 per cent. No inheritance tax law has been enacted since the adoption of this constitution.

Constitutional Limitations.

Alabama Constitution, 1901, s. 219.

The legislature may levy a tax of not more than two and one-half per centum of the value of all estates, real and personal, money, public and private securities of every kind, in this state passing from any person who may die seized and possessed thereof, or of any part of such estate, money or securities, or interest therein transferred, by the intestate laws of this state or by will, deed, grant, bargain, sale or gift, made or intended to take effect in possession after death of the grantor, devisor or donor, to any person or persons, bodies politic or corporate, in trust or otherwise, other than to or for the use of the father, mother, husband, wife, brothers, sisters, children or lineal descendants of the grantordevisor, donor or intestate.

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Ala. St. 1847-48, No. 1, s. 86, imposed a tax of two per cent on all gifts by will of personal or real property to any person other than the child, grandchild, brother or sister, children or wife of the testator; and provided further that the executor should pay the tax before distribution.

Ala. St. 1849-50, No. 1, s. 1, p. 7, imposed a tax of two dollars on every one hundred dollars of the amount of any legacy or

bequest to any person other than to the child, adopted child, grandchild, brother, sister, wife or husband, father or mother. The statutes further imposed a tax of two dollars on every one hundred dollars of the amount of property received by deed of gift to any person or corporation other than to a child, adopted child, grandchild, brother, sister, mother or father.

Ala. St. 1851-52, c. 1, of the revenue act contains no reference to inheritance taxes.

Ala. St. 1853-54, No. 1, for the assessment of the revenue taxes contains no reference to inheritance taxes.

Ala. St. 1855-56, Ala. St. 1857-58, Ala. St. 1859-60, contain no revenue nor inheritance tax statute.

Ala. St. 1862, No. 1, s. 2, par. 26, provides a tax of five per cent on every legacy on which letters testamentary have not been taken out in Alabama received by any person other than the child, adopted child, grandchild, brother, sister, father, mother, husband or wife, and on all property given by deed or otherwise to any such person.

Ala. St. 1862, No. 1, s. 24, provides a tax of five per cent on every legacy on which letters testamentary are taken out in this state.

Ala. St. 1864, No. 63, provides an additional tax of fifty per cent on all taxes now imposed and on all present subjects of taxation. Ala. St. 1864, No. 64, s. 1, imposes an additional tax of thirtythree and one-third per cent on all subjects of taxation embraced in the revenue act of 1862.

Ala. St. 1865-66, No. 1, s. 2, par. 10, imposes a tax of three per cent on every legacy where letters testamentary have not been taken out in Alabama, received by any person other than the child, adopted child, brother, sister, father, mother, husband or wife, and on all property given by deed or otherwise to any such person on the amount or value thereof.

Ala. St. 1865-66, No. 1, s. 3, par. 1, provides a tax of one and one-half per cent on every legacy subject to assessment left by any will on which letters testamentary are taken out in Alabama.

Ala. St. 1866-67, No. 260, s. 2, par. 9, provides a tax on every legacy where letters testamentary have not been taken out in Alabama, received by any person other than the child, adopted child, grandchild, brother, sister, father, mother, husband, wife, and on all property given by deed or otherwise to any such person, on the amount or value thereof, to be assessed to the beneficiary, guardian, trustee or legal representative at the rate of three per cent.

Ala. St. 1866-67, No. 260, s. 4, par. 1, imposes a tax on every legacy subject to assessment, unless letters testamentary are taken out in Alabama, of one and one-half per cent.

Ala. Code, 1867, c. 3, a. 2, s. 434, par. 9, provides a tax on every legacy where letters testamentary have not been taken out in Alabama received by any person other than the child, adopted child, grandchild, brother, sister, father, mother, husband or wife, and on all property given by deed or otherwise to any such person, of three per cent.

Ala. Code, 1867, s. 436, imposes a tax on every legacy subject to assessment on which letters testamentary are taken out in Alabama, of one-half of one per cent.

Ala. St. 1868, No. 1, p. 297, revenue law, omits any reference to the inheritance tax.

ALASKA.

The Alaskan Organic law contains no reference to an inheritance tax or uniformity of taxation. See Thorpe, American Charters, Constitutions and Organic Laws, Vol. 1, pp. 235, et seq. There is no inheritance tax at present in Alaska.

ARIZONA.

In General.

Arizona has no inheritance tax and has never had an inheritance

tax.

Proposed Constitution.

Constitution of 1911, a. 9.

S. 1. The power of taxation shall never be surrendered, suspended or contracted away. All taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax and shall be levied and collected for public purposes only.

S. 12. The law-making power shall have authority to provide for the levy and collection of license, franchise, gross revenue, excise income, collateral and direct inheritance, legacy and succession taxes, also graduated income taxes, graduated collateral and direct inheritance taxes, graduated legacy and succession taxes, stamp, registration, production or other specific taxes.

ARKANSAS.

In General.

Arkansas adopted a collateral inheritance tax in 1901 and extended the tax to direct inheritances in 1907. The attorney general has ruled that the exemptions apply to the estate as a whole, not to the individual shares.

We are advised by the attorney general's office that shares of stock in an Arkansas corporation owned by a non-resident decedent and passing to a non-resident beneficiary are subject to the inheritance tax, as being property within the jurisdiction of the state of Arkansas, on the ground that as the domicile of the corporation is in Arkansas and its capital stock is taxable in Arkansas, any of that stock owned by a decedent, whether a resident or a non-resident, would be liable to a succession tax.

On the other hand, the tax commissioner of Connecticut is officially informed that Arkansas does not tax shares of stock in Arkansas corporations owned by non-resident decedents when such shares of stock were physically out of the state on the date of the death of the decedent, and for that reason has ruled that the retaliative provision of the Connecticut law does not apply to residents of Arkansas. The usual provision holding the corporations responsible for the collection of the tax is not found in the Arkansas statutes, and it contains no specific reference to the property of non-residents. The tax has been producing less than $1,000 per year.

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Arkansas Constitution, 1874, a. 16, s. 5.

All property subject to taxation shall be taxed according to its value; that value to be ascertained in such manner as the general assembly shall direct, making the

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