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tion of the state, real, or personal, and any interest therein, belonging to inhabitants of the state, and all real estate within the state, or any interest therein, belonging to persons who are not inhabitants of the state, which shall pass by will, or by the laws regulating intestate succession, or by deed, grant, bargain, sale or gift, made in contemplation of death, or made or intended to take effect in possession or enjoyment at or after the death of the grantor or donor, to any person, absolutely or in trust, except to or for the use of the husband, wife, lineal descendant, or adopted child of a decedent, or for the care of cemetery, lots, or to a city or town in this state for public purposes, shall be subject to a tax of 82% of its value, for the use of the state.
New Jersey-Effective on and after June 2, 1937.
The exemption to the widow, husband, child, lineal issue, is $5,000. A legacy of less than $500 to anyone is not taxable. By the 1929 law exemption from the inheritance tax is granted to the proceeds of life insurance policies transferred All the debts under trust deeds or agreements.
and expenses are first deducted from estate before calculation of tax, so the tax would be payable out of the balance of the estate after payment of obligations.
New Jersey also has an Estate Tax Act, applying to estates of deceased residents on and after June 22, 1934, in certain cases in addition to any inheritance, succession or legacy taxes imposed by the State of New Jersey under authority of any other act or acts of that State, in order to obtain the benefit of the credit allowed under the federal revenue acts pertaining to federal estate taxes.
It also applies prior to said date in those estates of descendants dying subsequent to Feb. 26, 1926, which are still in process of settlement and subject to jurisdiction of courts of probate in state and in which inheritance taxes remain unpaid.
New Mexico-To father, mother, husband, wife,
New York-Resident-Under the new law, in ef-
adopted child, step-child, or lineal descendant of
The normal inheritance tax on the net estate,
after allowing for the exemptions is-0.80% on a valuation up to $150,000; 1.60% up to $200,000; 2.40% up to $300,000; 3.20% up to $500,000; 4% up to $700,000; and so on up to 16% of the amount by which the net estate exceeds $10,100,000.
This normal rate is applicable to net estates of those dying on or after September 1, 1930, and prior to April 22, 1933. Unless further change is made in the law it will also be applicable to the estates of those dying on and after July 1, 1942. A 1933 law and subsequent similar laws, increases the rate 25% on net estates of those dying after April 22, 1933, and prior to July 1, 1942.
The temporary rates on the net estate after allowing for the exemptions are 1% on a valuation up to $150,000; $2% up to $200,000; 3% up to $300,000; 4% up to $500,000; 5% up to $700,000; and so on up to 20% of the amount by which the net estate exceeds $10,100,000.
The tax is to be paid by the executor, who collects from the heirs, pro rata. Though due at death, a discount of 5% is allowed if paid within 6 months.
A 1929 law, effective on Sept. 1, 1930, eliminates all distinction between the sexes and between real and personal property in so far as the descent and distribution of property are involved; abolishes dower and courtesy: prohibits a man or woman from disinheriting the surviving spouse; limits to one-half the amount of the estate (as of the date of testator's death) which may be given to charity; and gives an executor the right to sell real estate unless that right is expressly withheld in the will (does not affect wills made prior to Sept. 1, 1930).
After Sept. 1, 1930, executors and trustees were able to compromise and finally pay any transfer tax, the final payment of which had been awaiting the happening of some contingent event. This privilege, of course, applies only to those estates where the contingent tax had not been finally determined and paid, prior to Sept. 1, 1930, or with respect to which the contingency shall not have happened, prior to that date.
In 1931, the Legislature, on the recommendation of the Decedent Estate Commission, shortened the period for administration and distribution of estates from one year to 7 months. It made certain other changes in the law of estates.
North Carolina-To husband or wife, lineal issue
North Dakota-On the net estate the tax is 2%
Oklahoma-The value of the estate shall include the homestead in excess of a value of $5,000 which shall pass to a surviving spouse or minor child, and shall also include excess over $20,000 of the amount receivable directly, in trust, or as annuities by all beneficiaries of the proceeds of life insurance by virtue of policies under which the insured has the right to change the beneficiary except as to proceeds of war risk insurance, policies issued pursuant to the World War Veterans Adjusted Compensation Act and proceeds from payment of any Federal gratuity to the veteran of any War in which the United States was engaged. A $15,000 personal exemption is granted an estate receivable by father, mother, wife, husband, child. adopted child or any lineal descendant of decedent or such adopted child.
The rate of taxes upon the net estate and transfers shall be at the following rates: 1% to $10,000; thence up to 10%.
In the event the State estate tax shall not equal 80% of the 1926 Federal Estate Tax, then there is levied an additional tax equal to the difference. Oregon-To grandfather, grandmother, father, mother, husband, wife, child, or stepchild, or any lineal descendant (exemption $10,000), $10,000 to $25,000, 1%; thence up to 15. To brother, sister, uncle, aunt, niece, nephew, or lineal descendant (exemption $1,000), additional tax, $1,000 to $3,000, 1; thence up to 20% Additional tax in all other cases, exemption $500; $500 to $1,000, 4%, thence up to 25%. Effective on and after June 9, 1933.
Pennsylvania-Transfer. Inheritance Tax Act of 1919, imposing a tax on value of estate passing to direct and collateral heirs. To father, mother, husband, wife, children, lineal descendants, legally adopted children, step-children or the wife or widow of a deceased son, or from the mother of an illegitimate child, 2%; to all others, 10%; the only exemption allowed is the widow's exemption of $500.
Rhode Island-Estates under $10,000 tax exempt (above said sum a general tax of 1% is imposed in addition to the rates specified below. with an additional tax of 2% on such portion as it may be necessary to postpone the assessment of taxes imposed until the beneficiaries come into possession of their inheritance). Tax on legacy or share of distribution-To grandparent, parent, adoptive parent, husband, wife, child, son- and daughter-in-law, adopted child, mutually acknowledged child, lineal descendant, $10,000 is exempt. Rates on excess are: 1% below $25,000; 2, $25,000 to $50,000; 3%, 4 $250,000 to $500,000 $50,000 to $250,000; 5%, $500,000 to $750,000; 6%, $750,000 to $1,000,000, thence 7% on all over $1,000,000. To stepchild, stepparent, brother, sister, whole or half blood, nephew, niece, $5,000 is exempt. Rates on excess are: 2 below $25,000; 3, $25,000 to $50,000; 4%, $50,000 to $250,000; 5%, $250,000 to $500,000; 6%, $500,000 to $750,000; 70%, $750,000 to $1,000,000; thence 8% on all over $1,000,000. To others more remote, $1,000 is exempt and rates on excess are: 5% up to $25,000; 6, $25,000 to $50,000; 7%. $50.000 to $250,000; 8%, $250,000 to $500,000; 9%. $500,000 to $750,000; 10%, $750,000 to $1,000,000: 11% above $1,000,000. Bequests to corporations exempt by charter or by general laws are exempt under inheritance tax law.
An additional tax is imposed on the transfer of net estates, conformably with the Federal Estate Tax credit provision, at classified rates, beginning with 1.04% on estates over $250,000 and ranging to 14.92% on estates over $10,000,000.
South Carolina-To husband, wife, minor child, minor grandchild, adult child, adult grandchildren, father or mother, on amount in excess of exemption; up to $20,000, 1%; thence up to 6%. To lineal ancestor, lineal descendant (other than above), brother, sister, uncle, aunt, niece, nephew, wife or widow of son, or husband of daughter, on amount in excess of exemption, up to $20,000, 2; thence up to 7%. To any other beneficiary, double above rates, viz., 4% to 14%. Exemptions-Husband or wife, $10,000; minor child, $7,500; adult child, father or mother, $5,000; lineal ancestor or descendant, brother, sister, uncle, aunt, grandchild, etc., $500; any other beneficiary, $200. Devises or bequests for educational, religious or public charities in this State, or for city or town for public purposes, entirely exempt.
South Dakota-Primary rates: To wife or lineal issue, up to $15,000 on excess after deducting exemptions from $15,000, 1; to husband, lineal ancestor of decedent or any child legally adopted,
or mutually acknowledged for not less than ten years or lineal issue of such, 2%; to brother or sister, or descendant, a wife or widow of a son or husband of a daughter, 3%. To brother or sister of father or mother, or a descendant of a brother or sister of the father or mother of decedent, 4%; to any person or persons in any other degree than as above, or strangers, or a body politic or corporate, 5%. Over $15,000 and up to $50,000, two times the primary rate, $50,000 to $100,000, 3 times; in excess of $100,000 4 times the primary rate. ExemptionsProperty transferred for public or charitable purposes; property of clear value of $10,000 transferred to widow or husband of decedent, each lineal issue, or adopted or mutually acknowledged children and issue of such, lineal ancestors of decedent, exemption, $3,000; $500 exemption to brother or sister of decedent, or descendants of such, wife or widow of son or husband of daughter; $200 exemption to brother or sister of father or mother or descendants of such; $100 exemption to others.
Tennessee-To husband, wife, son, daughter, linea! ancestor or lineal descendant, legally adopted child and lineal descendant of such adopted child, from $10,000 to $25,000, 1% thence up to 7%. (A maximum single exemption of $10,000 against that portion of the net estate distributable to one or more of the beneficiaries of this class is allowed.) To any other relative, person, association or corporation, from $1,000 to $50,000, 5%, thence up to 15%. (A maximum single exemption of $1,000 against that portion of estate distributable to one or more beneficiaries of this class is allowed, provided no exemption is allowed against the estate of a non-resident decedent and no exemption or deduction shall be made on account of dower or courtesy.) In the case of estates of non-residents, the exemption shall be apportioned in the ratio that the value of the property included in the gross estate, to-wit, properly, the transfer of which is subject to the tax imposed hereby, bears to the value of all the property that would have been included in the gross estate if the decedent had been a resident of this State; provided that, in any event, such proportionate part of the exemption shall not be less than is permitted by the Constitution of the United States.
Texas-To husband or wife direct, or any direct lineal descendant of husband, or any direct lineal descendant of husband or wife, or any direct lineal descendant or ascendant of the decedent, or to any adopted child of decedent or to husband of daughter, or wife of son, an exemption of $25,000, and a graduated tax of 1% to 6%. If to religious, educational or charitable organizations in State, bequest to be used within State, all is exempt. If to a governmental unit, National or State, it is the same as to husband or wife, provided any bequest to the U. S. be spent in the State of Texas. To brother or sister of decedent or lineal descendant of such, in excess of $10,000, tax from 3% to 10%. To uncle or aunt of decedent or descendant of such, in excess of $1,000, tax from 4% to 15%. To any other person or organization tax of from 5% to 20%, beginning at $500. Bequests to persons not related to the deceased are subject to the tax even if the bequest is to be used in the State (1931 Amendment). The Legislature in 1933 passed an act effective August 31, 1933, taxing estates to the extent of 80% of the Federal Estate Tax (1926 Federal Revenue Act) which are exempt on account of the net estate not exceeding in amount the total exemptions allowed. This new statute also provides for an additional tax on estates previously taxed in an amount equal to the difference between the sum of such taxes due or paid the State and 80% of the total sum of the Federal Estate Tax.
Utah-$10,000 of each estate exempt; tax 3%. $10,000 to $25,000; 5% $25,000 to $75,000; 8 above that to $125,000; 10% of the amount by which the net estate exceeds $125,000; provided. at the discretion of the tax commission, the taxpayer may choose to pay in kind on an estate or any portion thereof which is not liquid. Vermont-To husband, wife, child, father, mother or grandchild, wife or widow of a son or husband of a daughter, child adopted during minority, stepchild or other lineal descendant, no tax unless legacy or share exceeds $10,000; between $10,000 and $25,000, 1%; thence up to 5%. To all others, 5%. Exemptions, devises or bequests to corporation or organization created and existing under the laws of the State and
U. S.-Inheritance Tax Laws of the States; Legal Aid Societies
having principal office in the State for char-
The rate of inheritance tax to father, mother. grandfathers, grandmothers, children by blood or adoption, husband, wife, and all other lineal ancestors or lineal descendants (exemption, $5,000) is 1% on up to $50,000 of the devise, and rises to 5% on the excess over $1,000,000. Brother, sister, nephew or niece, get $2,000 exemption and the rates vary from 2% to 10%. Other beneficiaries get $1,000 exemption each, and the rates vary from 5% to 15%.
Washington-This is a community-property state, and hence one-half of the estate after debts and expenses are paid, is set over to the surviving spouse without tax. There is also a class exemption of $10,000 in the net value of an estate passing to grandfather,
father, mother, husband, wife, child, stepchild,
West Virginia-To wife, husband, child, step-child,
ceived a flat $15,000 exemption; the husband,
however, shall exceed 15% of the property trans-
child or adopted parent, brother or sister-exWyoming-Husband, wife, parent, child, adopted empt, $10,000; over exemption 2%; grandparents, grandchild, half-brother, half-sister, exemption $5,000; over exemptions, 4%. All other excepting charitable, etc.-no exemptions, 6%. Gifts for state, municipal, charitable, educational or religious purposes or to any institution for use in the preservation of wild fowls or game or proceeds of insurance policies payable to named beneficiaries other than insured's estate, entirely exempt.
The Legal Aid Society
Source: Officials of the New York and National Organizations. The Legal Aid Society was organized (1876) to render legal aid, gratuitously, if necessary, to all who appear to be in need of such aid and deserying thereof and unable to procure it elsewhere, including gratuitous legal aid to any poor person accused of crime, and to promote measures for the protection of poor persons with respect to their legal rights.
The Society's offices are: Main office and Seamen's Branch, 11 Park Place, and the Criminal Courts Branch at 32 Franklin Street.
The Society is in its 65th year of continuous work; it has served 1,344,391 and has collected $5,296,899.58 for them, besides rendering a vast amount of legal service not measured in dollars and cents. In 1939 the Society handled 33,895 cases, of which 29,528 were civil matters conducted by its Main Office and Seamen's Branch, and 4,367 criminal defenses by the Criminal Courts Branch.
men's compensation matters, though in the latter
The scope of the Society's work embraces a wide range of legal problems, from simple wage and other money claims up to more involved matters, such as matrimonial questions. Seamen's claims and certain types of workmen's compensation cases Courts Branch functions in the Court of General are handled by the Seamen's Branch. The Criminal Sessions, and in the Court of Special Sessions, and endeavors not to compete with the bar. It mainthe Felony Court in Manhattan only. The Society tains an information bureau as to agencies in the legal field and their work, but does not advise
A registration fee of 50c is charged to applicants who are able to pay, except that no fee of any kind is charged in criminal matters or in work-over the telephone in individual cases. LEGAL-AID WORK IN NEW YORK CITY AND ELSEWHERE IN THE UNITED STATES
Figures in the table include operations of the National Association of Legal Aid Organizations, unincorporated, with headquarters at Duke University, Durham, N. C.
1940 Law Defining U. S. Nationals and Citizens
Source: United States Department of Justice
Under the Act approved October 14, 1940, effective January 13, 1941, the following persons are considered nationals and citizens of the United States at birth.
Sec. 201. The following shall be nationals and citizens of the United States at birth:
(a) A person born in the United States and subject to the jurisdiction thereof;
(b) A person born in the United States to a member of an Indian, Eskimo, Aleutian, or other aboriginal tribe: Provided, That the granting of citizenship under this subsection shall not in any manner impair or otherwise affect the right of such person to tribal or other property;
(c) A person born outside of the United States and its outlying possessions of parents both of whom are citizens of the United States and one of whom has resided in the United States or one of its outlying possessions, prior to the birth of such person;
(d) A person born outside of the United States and its outlying possessions of parents one of whom is a citizen of the United States who resided in the United States or one of its outlying possessions prior to the birth of such person, and the other of whom is a national, but not a citizen of the United States.
(e) A person born in an outlying possession of the United States of parents one of whom is a citizen of the United States who resided in the United States or one of its outlying possessions prior to the birth of such person:
(f) A child of unknown parentage found in the United States, until shown not to have been born in the United States;
(g) A person born outside the United States and its outlying possessions of parents one of whom is a citizen of the United States, who, prior to the birth of such person, has had ten years' residence in the United States or one of its outlying possessions, at least five of which were after attaining the age of sixteen years, the other being an alien: Provided, That, in order to retain such citizenship. the child must reside in the United States or its outlying possessions for a period or periods totaling five years between the ages of thirteen and twentyone years: Provided further, That, if the child has not taken up a residence in the United States or its outlying possessions by the time he reaches the age of sixteen years, or if he resides abroad for such a time that it becomes impossible for him to complete the five years' residence in the United States, or its outlying possessions before reaching the age of twenty-one years, his American citizenship shall thereupon cease.
cial, or financial organization, having its principal office or place of business in the United States, or an international agency of an official character in which the United States participates, for which he receives a substantial compensation;
(h) The foregoing provisions of subsection (g) concerning retention of citizenship shall apply to a child born abroad subsequent to May 24, 1934. Sec. 202. All persons born in Puerto Rico on or after April 11, 1899, subject to the jurisdiction of the United States, residing on the effective date of this Act in Puerto Rico or other territory over which the United States exercises rights of sovereignty and not citizens of the United States under any other Act, are hereby declared to be citizens of the United States.
Sec. 203. (a) Any person born in the Canal Zone on or after February 26, 1904, and whether before or after the effective date of this Act, whose father or mother or both at the time of the birth of such person was or is a citizen of the United States, is declared to be a citizen of the United States.
(b) Any person born in the Republic of Panama on or after February 26, 1904, and whether before or after the effective date of this Act, whose father or mother or both at the time of the birth of such person was or is a citizen of the United States employed by the Government of the United States or by the Panama Railroad Company, is declared to be a citizen of the United States.
Sec. 204 Unless otherwise provided in Section 201, the following shall be nationals, but not citizens of the United States at birth.
(a) A person born in an outlying possession of the United States of parents one of whom is a national, but not a citizen, of the United States;
(b) A person born outside the United States and its outlying possessions of parents both of whom are nationals, but not citizens, of the United States. and have resided in the United States or one of its outlying possessions prior to the birth of such person;
(c) A child of unknown parentage found in an outlying possession of the United States, until sho vn not to have been born in such outlying possession.
Sec. 205. The provisions of Section 201, subsections (c), (d), (e), and (g), and section 204, subsections (a) and (b), hereof apply, as of the date of birth, to a child born out of wedlock, provided the paternity is established during minority, by legitimation, or adjudication of a competent
In the absence of such legitimation or adjudication, the child, whether born before or after the effective date of this Act, if the mother had the nationality of the United States at the time of the child's birth, and had previously resided in the United States or one of its outlying possessions, shall be held to have acquired at birth her nation
The preceding provisos shall not apply to a child born abroad whose American parent is at the time of the child's birth residing abroad solely or principally in the employment of the Government of the United States or a bona fide American, educational, scientific, philanthropic, religious, commer-ality status.
Loss of Nationality, Act of 1940
SEC. 401. A person who is a national of the United States, whether by birth or naturalization, shall lose his nationality by:
(a) Obtaining naturalization in a foreign state, either upon his own application or through the naturalization of a parent having legal custody of such person: Provided, however, That nationality shall not be lost as the result of the naturalization of a parent unless and until the child shall have attained the age of 23 years without acquiring permanent residence in the United States: Provided further. That a person who has acquired foreign nationality through the naturalization of his parent or parents, and who at the same time is a citizen of the United States, shall, if abroad and he has not heretofore expatriated himself as an American citizen by his own voluntary act, be permitted within two years from the effective date of his Act to return to the United States and take up permanent residence therein, and it shall be thereafter deemed that he has elected to be an American citizen. Failure on the part of such person to so return and take up permanent residence in the United States during such period shall be deemed to be a determination on the part of such person to discontinue his status as an American citizen, and such person shall be forever estopped by such failure from thereafter claiming such American citizenship; or
(b) Taking an oath or making an affirmation or other formal declaration of allegiance to a foreign state; or
(c) Entering, or serving in, the armed forces of a foreign state unless expressly authorized by the laws of the United States, if he has or acquires the nationality of such foreign state; or
(d) Accepting, or performing the duties of, any office, post, or employment under the government of a foreign state or political subdivision thereof for which only nationals of such state are eligible; or
(e) Voting in a political election in a foreign state or participating in an election or plebiscite to determine the sovereignty over foreign territory; or
(f) Making a formal renunciation of nationality before a diplomatic or consular officer of the United States in a foreign state, in such form as may be prescribed by the Secretary of State; or
(g) Deserting the military or naval service of the United States in time of war, provided he is convicted thereof by a court martial; or
(h) Committing any act of treason against, or attempting by force to overthrow or bearing arms against the United States, provided he is convicted thereof by a court martial or by a court of competent jurisdiction.
SEC. 402. A national of the United States who was born in the United States or who was born in any place outside of the jurisdiction of the United States of a parent who was born in the United States, shall be presumed to have expatriated himself under subsection (c) or (d) of section 401. when he shall remain for six months or longer within any foreign state of which he or either of his parents shall have been a national according to
United States-Nationality and Passport Laws
aws of such foreign state, or within any place
3EC. 403. (a) Except as provided in subsections
(b) No national under 18 years of age can ex-
SEC. 404. A person who has become a national y naturalization shall lose his nationality by:
(a) Residing for at least 2 years in the territory f a foreign state of which he was formerly a ational or in which the place of his birth is situted, if he acquires through such residence the nationality of such foreign state by operation of he law thereof; or
(b) Residing continuously for 3 years in the territory of a foreign state of which he was formerly a national or in which the place of his birth is situated, except as provided in section 406 hereof.
(c) Residing continuously for 5 years in any other foreign state, except as provided in section 406 hereof.
SEC. 405. Section 404 shall have no application to a person:
(a) Who resides abroad in the employment and under the orders of the Government of the United States:
(b) Who is receiving compensation from the Government of the United States and residing abroad on account of disability incurred in its service.
SEC. 406. Subsections (b) and (c) of section 404 shall have no application to a person:
(a) Who shall have resided in the United States not less than 25 years subsequent to his naturalization and shall have attained the age of 65 years when the foreign residence is established:
(b) Who is residing abroad upon the date of the approval of this Act, or who is thereafter sent
abroad, and resides abroad temporarily solely or
(c) Who is residing abroad on account of ill
(1) Who was born in the United States or one
SEC. 407. A person having American nationality,
SEC. 409. Nationality shall not be lost under
Source: United States
(b) To native and naturalized citizens, whose
(c) To naturalized citizens, to whom depart-
(e) Persons who claim American citizenship.
1. Those persons who claim citizenship by birth in the U. S. and who adduce evidence in proof of their claims, which requires verification.
2. Those who claim citizenship by birth but who'
Department of State
A fee of $9 is required for every citizen's passport to widow, child, parent, brother or sister of an issued. No fee charged for the issue of a passport American soldier, sailor or marine buried abroad, to visit country of burial. A fee of $1 is charged for executing all applications for passports.
By negotiations through American diplomatic and consular offices, non-immigrant visa fees have been waived as between the United States and Norway. Brazil, Costa Rica, Colombia, Denmark, Ecuador, Estonia, Guatemala, Honduras, Hungary, Iceland, ania, Luxemburg, Mexico, Nicaragua, Italy, Japan, Latvia, Liberia, Liechtenstein, LithuPanama, Persia (Iran), Peru, Salvador, Siam, Switzerland.
The following countries have not abolished such visa fees but have reduced them as shown: Australia, $2; Belgium, $8; Bulgaria, $2; Chile, $1.75; Germany, 50 cents; Great Britain, $2; Ireland, $2; China, $2.50; Egypt, 10 gold francs; France, $2.75; India, $2; Mesopotamia (Irak), $2; New Zealand, $2; Northern Ireland, $2; Rumania, $3.75; Spain, A person who is entitled to receive a passport, if $10; Sweden, $1.25; Venezuela, $2; Yugoslavia, $2. application made before a clerk of the Federal within the United States, must submit a written court or a State court authorized to naturalize Passports are ordinarily issued valid for all aliens, or before a passport agent. countries.
(a) Photographs-The application must be accompanied by duplicate photographs not more than 3 by 3 inches and not less than 21% by 212 inches in size, unmounted, printed on thin paper