Shelby  County,  Indiana
Probate Records

William  S.  Major,
deceased

No. 4948
Shelby Circuit Court

In the Matter of the Assessment of the Inheritance Tax on the

Estate  of  William  S.  Major,  dec'd.


APPLICATION FOR RE-HEARING
[Original]
filed
Sept. 6, 1916
Cecil B. Collins,
Clerk Shelby Circuit Court

Charles J. Orbison,
Counsel.

State of Indiana,     )
                              : SS * IN THE SHELBY CIRCUIT COURT
County of Shelby    ) NO. 4948

In the Matter of the Assessment            )
of the Inheritance Tax on the                 ) APPLICATION FOR
Estate of  William  S. Major,              ) RE-HEARING
deceased.                                             )

     Comes now  Dale  J.  Crittinberger,  Auditor of the State of the State of Indiana, and says that William S. Major died in the County of Shelby, State of Indiana, on or about the 21st day of August, 1915, leaving an estate of the net value of $129,014.90, as appraised by the inheritance tax appraiser of said County.

     Said Auditor of State further says that thereafter, and as a part of the proceedings for determining the inheritance tax due the State of Indiana, this court did on the 5th day of August, 1916, find and determine the proportions and amounts of all property of the decedent transferred, the names and relationship of the persons entitled to receive the same, and the rates and amounts of inheritance tax for which each of such amounts and proportions are liable, as follows:

Name	Relationship	Value	Exemptions	Rate	Amt of Tax
Sarah F. Major	Widow	$79,600.40	$10,000	1%	[blank]
Sarah F. Major	Widow	25,000.00		1%	$250
Sarah F. Major	Widow	25,000.00		1%	$375
Sarah F. Major	Widow	19,600.40		2%	$392
Alfred L. Major	Brother	20,891.06	500	1.5%	$305.86
Elizabeth M. Reid	Sister	20,891.06	500	1.5%	$305.86
Ras Caldwell	none	587.11	100	5%	$24.35
City of Shelbyville	none	7,045.26
Total Tax					$1653.07

     Said Auditor of State says that he is dissatisfied with the assessment and determination of the inheritance tax in the case of Sarah F. Major, who, as said Auditor of State believes should pay an inheritance tax of $1117.00, instead of $1017.00, as found by the court.

     Said Auditor of State says that the determination of the tax in the case of said Sarah F. Major is erroneous in this: That whereas the statute requires a tax of one and on-half times the primary rate be charged upon any excess of $25,000 and up to $50,000 and a tax of two times the primary rate upon an excess of$50,000 to which any person becomes beneficially entitled by reason of any transfer subject to the inheritance tax, this court did not compute the inheritance tax in the case of said Sarah F. Major upon the excess of $25,000 transferred to said Sarah F. Major at the rate of one and one-half percent and to percent as above indicated, but first deducted the exemption allowed by the statute from he total amount transferred to said Sarah F. Major and assessed the tax upon the residue remaining, after deducting said exemption only at the primary rate of one percent upon the first $25,000 of the said amount assessed, the residue thereof at the rate of on and on-half percent up to $50,000 and upon the residue thereof at the rate of two percent. In other words, this court deducted $10,000 from the net valuation of $79,600.00 and then assessed said property at the primary rate of one percent for $25,000 and for the succeeding $25,000 at the rate of one and one-half percent, and upon the residue thereof, to-wit, $19,600 at the rate of two percent, which would make the total amount of tax due upon said transfer, $1017.00. That under the law the court should have deducted the exemption allowed said Sarah F. Major of $10,000 from the first $25,000 of the amount she received by virtue of said transfer which is subject to the primary rate of one percent, making the amount of tax due on the primary rate, $150.00. That said court should then have assessed the next $125,000 of the amount of said transfer at the rate of one and one-half percent, which would amount to $375.00, and upon the residue of said transfer, to-wit, $29,600.00 he should have assessed at the rate of two percent, making the total amount due upon said inheritance tax of $1117.00, instead of the amount found by the court to be due, to-wit, $1017.00.

     Wherefore, said Auditor of State says that he is dissatisfied with said assessment and determination of such tax for the reasons aforesaid, and applies for a re-hearing thereof before said Circuit Court from the fixing, assessing and determination of said tax, and prays a new trial thereof, and for all other proper relief in the premises.

Dale J. Crittenberger, Auditor
of State of the State of Indiana,

by: Charles J. Robison,
Counsel

Transcribed by Phyllis Miller Fleming

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