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House. Comm. To Inquire into Taxing Probate Courts' Inventories. Report, 1841
House No. 55 Three men investigated taxing the Probate Courts' inventory, considered the salaries of Probate Officers, and reported: The salaries
differ from county to county. It would be good to tie the salaries to the amount of property in an estate. The officers definitely needed a
raise--they handled large amounts of money and property and had to be very accurate, to say nothing of putting up with difficult heirs. There were statistics
to support the assertions. There was a table showing the figures for a raise of 25%, followed by a table showing the money gained by a tax of 1/2 of
1%. The tax would begin on estates over $500 after debts were paid, followed by details about certain types of estates; property in trust would be
assessed once in five years, collected by the Registers. On p. 13: An Act to defray the expenses of the Probate Courts, 1841. Estates and trusts
under the jurisdiction of such courts would be subject to assessment as detailed below. Personal property after debts were paid would be subject to a tax
of 1/2 of 1% at the time of distribution, with a $500 exemption on each estate. There were details about real estate and the actions of the
administrator. Trusts were assessed every five years and those of minor had a $1000 exemption. The remaining sections listed the new salaries of the Judges
and Registers of the Probate Court. (Digitized from a microfilm copy of title originally held by the Library of Congress).
Title:   Ordered, that Messrs. Curtis, of Boston, Denney, of Leicester, and Delano, of Northampton, be a committee to inquire into the expediency of laying a tax or duty on the inventories of property returned into the probate courts, as a source of revenue to pay the expenses of said courts : and also, whether the salaries of the probate officers need any, and what revision.
OCLC Number:   1422021159
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