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Digitized by the Internet Archive 
 in 2019 with funding from 
 University of North Carolina at Chapel Hill 
 
 https://archive.org/details/inheritancetaxlaOOnort 
 
Inheritance Tax Law 
 
 OF 
 
 North Carolina 
 
 ISSUED BY 
 
 jgstate ef (Sarolma 
 
 department oi Jlettenue 
 
 R. A. DOLK3HTON, COMMISSIONER 
 
 Jlalexgb 
 
 1923 
 
CONTENTS 
 
 Inheritance Law (chapter 4, Public Laws 1923) 
 
 Digest of rates of tax and exemptions. 
 
 Nonresident estates . 
 
 Interest and discount . 
 
 Mortuary table .. 
 
 Annuity table ... 
 
 Life estate and remainders. 
 
 Table showing present value. 
 
 Descents . 
 
 Curtesy and dower . 
 
 Distribution .,. 
 
 Death by wrongful act. 
 
 Advancements . 
 
 Allotment to after-born child. 
 
 Year’s allowance . 
 
 PAGE 
 
 Q 1 O 
 
 14-id 
 
 16- 17 
 17 
 
 17- 18 
 
 18- 19 
 
 19- 20 
 21 
 
 22-26 
 
 26-28 
 
 28-30 
 
 30 
 
 30-31 
 
 ul-Oo 
 
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INHERITANCE TAX 
 
 Schedule AA 
 
 Sec. 6. Rate of inheritance tax. 
 
 From and after the passage of this act all real and personal 
 property of whatever kind and nature, including stocks and bonds 
 of foreign and domestic corporations held or deposited either 
 within or without the State, which shall pass by will or by the 
 intestate laws of this State from any person who may die seized 
 or possessed of the same while a resident of this State, whether 
 the person or persons dying seized thereof be domiciled within or 
 out of the State (or if the decedent was not a resident of this 
 State at the time of his death, such property or any part thereof 
 within this State), or any interest therein or income therefrom 
 which shall be transferred by deed, grant, sale, or gift, made 
 within three years of the death of the grantor, bargainor, donor, 
 or assignor: Provided, said property conveyed, granted, sold, given 
 or transferred shall, at the time of such deed, grant, or gift, ex¬ 
 ceed three per cent of the value of the estate of such grantor, 
 bargainor, donor, or assignor, and intended to take effect in pos¬ 
 session or enjoyment after such death, to any person or persons 
 or to bodies corporate or politic, in trust or otherwise, or by 
 reason whereof any person or body corporate or politic shall be¬ 
 come beneficially entitled in possession or expectancy to any 
 property or the income thereof, shall be and hereby is made sub¬ 
 ject to a tax for the benefit of the State, as follows, that is to 
 say : Provided further , the property so conveyed, granted, sold, 
 given or transferred shall not be in the possession of and owned 
 by an innocent purchaser for value at the time of the death of 
 the grantor, bargainor, donor or assignor. 
 
 First. Where the person or persons entitled to any beneficial 
 interest in such property shall be the lineal issue, or lineal ances¬ 
 tor, adopted child, or husband or wife, or son-in-law or daughter- 
 in-law or stepchild of the person who died possessed of such prop¬ 
 erty aforesaid, or any person to whom the decedent stood in the 
 mutually acknowledged relation of a parent, and who began such 
 relationship at or before such person’s fifteenth birthday, and 
 whose relationship was continuous from such age until the date 
 of the decedent’s death, at the following rates of tax for each 
 one hundred dollars of the clear market value of such interest 
 in such property: 
 
 Rate of Tax 
 
 First $25,000 above exemption.1 per cent 
 
 Excess over $ 25,000 and up to $100,000....2 per cent 
 
 Excess over $100,000 and up to $250,000....3 per cent 
 
 Excess over $250,000 and up to $500,000....4 per cent 
 
 Excess over $500,000.5 per cent 
 
 b- 
 
 C< 
 
 CO 
 
 ri 
 Cu 
 
 Property subject 
 to inheritance 
 tax. 
 
 Transfers in con¬ 
 templation of 
 death of grantor. 
 Proviso: value 
 of property 
 transferred. 
 
 Proviso: proper¬ 
 ty held by inno¬ 
 cent purchaser 
 for value. 
 
 Inheritors of 
 first class. 
 
 Rate of tax. 
 
 2 
 
4 
 
 Inheritance Tax Law 
 
 Exemptions. 
 
 Proviso : grand¬ 
 children. 
 
 Inheritors of 
 second class. 
 
 Rate of tax. 
 
 Inheritors of 
 third class. 
 
 Rate of tax. 
 
 Proviso: ex¬ 
 emptions. 
 
 Deductions. 
 
 The persons mentioned in this class shall he entitled to the 
 following exemptions: Widows, ten thousand dollars; each child 
 under twenty-one (21) years of age, five thousand dollars; all 
 other beneficiaries mentioned in this subsection, two thousand 
 dollars each: Provided, a grandchild or grandchildren shall be 
 allowed the single exemption or the pro rata part of the exemi>- 
 tion of the parent which he or they represent; and the same rule 
 shall apply to the taking under a will and also in case of specific 
 legacy or devise. 
 
 Second. Where the person or persons entitled to any beneficial 
 interest in such property shall be the brother or sister or descend¬ 
 ant of the brother or sister or uncle or aunt by blood of the person 
 who died possessed as aforesaid, at the following rates of tax 
 for each one hundred dollars of the clear market value of such 
 interest: 
 
 Rate of Tax 
 
 $25,000 or less.3 per cent 
 
 Excess over $ 25,000 and up to $100,000....4 per cent 
 
 Excess over $100,000 and up to $250,000....5 per cent 
 
 Excess over $250,000 and up to $500,000....6 per cent 
 
 Excess over $500,000.7 per cent 
 
 Third. Where the person or persons entitled to any beneficial 
 interest in such property shall be in any other degree of relation¬ 
 ship or collateral consanguinity than is hereinbefore stated, or 
 shall be a stranger in blood to the person who died possessed as 
 aforesaid, or shall be a body politic or corporate, at the following 
 rates of tax for each one hundred dollars of the clear market 
 value of such interest: 
 
 Rate of Tax 
 
 $25,000 or less...5 per cent 
 
 Excess over $ 25,000 and up to $100,000....6 per cent 
 
 Excess over $100,000 and up to $250,000....7 per cent 
 
 Excess over $250,000 and up to $500,000....8 per cent 
 
 Excess over $500,000.9 per cent 
 
 Provided, that no tax to be imposed or collected under this sec¬ 
 tion on legacies or property passing by will or otherwise, or by the 
 laws of this State to religious, educational, or charitable corpora¬ 
 tions (not conducted for profit) in this State, and this provision 
 shall apply to all such legacies or property passing by will or by 
 the laws of this State since March twelve, one thousand nine hun¬ 
 dred and thirteen; nor shall any- tax be imposed in any case 
 where the whole amount of such legacy or devise does not exceed 
 two hundred dollars ($200.00) in value. 
 
 Fourth. That in calculating the value of the distributive share 
 the following deductions, and no others, shall be allowed : Debts 
 of the decedent, taxes accrued and unpaid, Federal estate taxes 
 and estate and inheritance taxes paid to other states, and death 
 duties paid to foreign countries; drainage and street assessments, 
 
Inheritance Tax Law 
 
 funeral and burial expenses, all amounts actually expended for 
 monuments not exceeding the sum of five hundred dollars, com¬ 
 missions of executors and administrators actually allowed and 
 paid, and cost of administration, including reasonable attorneys’ 
 fees. 
 
 Fifth. That whenever an estate subject to the tax under this 
 act shall be settled or divided among the heirs at law, legatees, 
 or devisees, without the qualification and appointment of a per¬ 
 sonal representative, the clerk of the Superior Court of the 
 county wherein the estate is situated shall certify the same to 
 the Commissioner of Revenue, whereupon the Commissioner of 
 Revenue shall proceed to appraise said estate and collect the 
 inheritance tax thereon as prescribed by this act. 
 
 Sixth. All advancements and gifts equal to or in excess of 
 three per cent of the decedent’s estate at the time such advance¬ 
 ments or gifts were made, and made within three years of the 
 
 4 
 
 decedent's death, shall be subject to the inheritance tax herein 
 prescribed as of the date of the death of the decedent. Any 
 transfers or conveyances made upon consideration that was 
 grossly inadequate within the same period shall be an inheritance 
 to the extent that the consideration was inadequate at the time 
 it was made, and shall be subject to the inheritance tax herein 
 prescribed as of the date of the death of the decedent. 
 
 Seventh. The words “such property or any part thereof or 
 interest therein within this State,” wherever appearing in this 
 act, shall include in its meaning bonds and shares of stock in 
 any incorporated company incorporated in this State, regardless 
 of whether or not any such incorporated company shall have any 
 or all of its capital stock invested in property outside of this State 
 and doing business outside of this State, and the tax on the trans¬ 
 fer of any bonds or shares of stock in any such incorporated com¬ 
 pany owning property and doing business outside of this State 
 shall be paid before waivers are issued for the transfer of such 
 bonds or shares of stock as hereinabove provided for. 
 
 The words “estate” and “property” wherever used in this act, 
 except where the subject or context is repugnant to such con¬ 
 struction, shall be construed to mean the interest of the testator, 
 intestate, grantor, bargainor, or vendor, passing or transferred 
 to the individual or specific legatee, devisee, heir, next of kin, 
 grantee, donee, or vendee, not exempt under the provisions of this 
 act, whether such property be situated within or without this 
 State. The word “transfer” as used in this act shall be taken 
 to include the passing of property or any interest therein, in pos¬ 
 session, or enjoyment, present or future, by distribution, bj stat¬ 
 ute, descent, devise, bequest, grant, deed, bargain, sale, or gift. 
 
 Any incorporated company not incorporated in this State and 
 owning property in this State which shall transfer on its books 
 the bonds or shares of stock of any decedent holder of shares of 
 stock in such company exceeding in par value two hundred dol¬ 
 lars before the inheritance tax, if any, has been paid, shall become 
 
 Certificate of 
 settlement with 
 out represen¬ 
 tation. 
 
 Appraisal by 
 Commissioner of 
 Revenue. 
 
 Advancements 
 and gifts sub¬ 
 ject to inherit¬ 
 ance tax. 
 
 Transfers on in¬ 
 adequate consid¬ 
 eration. 
 
 Definition of 
 “such property.” 
 
 Tax on transfer 
 of bonds and 
 stock. 
 
 “Estate” and 
 “property” con¬ 
 strued. 
 
 “Transfer” con¬ 
 strued. 
 
 Liability on for¬ 
 eign company 
 recording transfer. 
 
6 
 
 Inheritance Tax Law 
 
 Property subject 
 to execution. 
 
 Waiver by Com¬ 
 missioner of 
 Revenue. 
 
 Blank forms. 
 
 Value of bonds 
 or stock. 
 Settlement of in¬ 
 heritance taxes. 
 
 Return of taxes 
 collected. 
 
 Enforcement 
 of reports. 
 
 Exercise of power 
 of appointment 
 deemed transfer. 
 
 Rate determined 
 by relationship. 
 
 Transfer pre¬ 
 sumed on failure 
 to exercise 
 power. 
 
 Liability dis¬ 
 charged by pay¬ 
 ment. 
 
 Discount allowed. 
 
 liable for the payment of the said tax, and any property held 
 by such company in this State shall be subject to execution to 
 satisfy same. A receipt or waiver signed by the Commissioner 
 of Revenue of North Carolina shall be full protection for any such 
 company in the transfer of any such stock or bonds. 
 
 The Commissioner of Revenue shall prepare and furnish, upon 
 application, blank forms covering such information as may be 
 necessary to determine the amount of inheritance tax due the 
 State of North Carolina on the transfer of any such bonds or 
 stock; he shall determine the value of such bonds or stock, and 
 shall have full authority to do all things necessary to make full 
 and final settlement of all such inheritance taxes due or to 
 become due, and shall make prompt return to the State Treasurer 
 of all such taxes collected. 
 
 The Commissioner of Revenue shall have authority, under 
 penalties provided in section eighty-nine of this act, to require 
 that any reports necessary to a proper enforcement of this act 
 be made by any such incorporated company owning property in 
 this State. 
 
 Whenever any person or corporation shall exercise a power of 
 appointment derived from any disposition of property made either 
 before or after the passage of this act, such appointment when 
 made shall be deemed a transfer taxable under the provisions of 
 this act, in the same manner as though the property to which 
 such appointment relates belonged absolutely to the donee of such 
 power and had been bequeathed or devised by such donee by will, 
 and the rate shall be determined by the relationship between the 
 beneficiary under the power and the donor; and whenever any per¬ 
 son or corporation possessing such power of appointment so de¬ 
 rived shall omit or fail to exercise the same within the time pro¬ 
 vided therefor, in whole or in part, a transfer taxable under the 
 provisions of this act shall be deemed to take place to the extent 
 of such omission or failure in the same manner as though the 
 persons or corporations thereby becoming entitled to the posses¬ 
 sion or enjoyment of the property to which such power related 
 had succeeded thereto by a will of the donee of the power failing 
 to exercise such power, taking effect at the time of such omis¬ 
 sion or failure. 
 
 Sec. 7. When all heirs, legatees, etc., are discharged from lia¬ 
 bility. 
 
 All heirs, legatees, devisees, administrators, executors, and trus¬ 
 tees shall only be discharged from liability for the amount of 
 such taxes, the settlement of which they may be charged with, 
 by paying the same for the use aforesaid as hereinafter provided. 
 
 Sec. 8. Discount for payment in six months; interest after 
 twelve months; penalty after two years. 
 
 All taxes imposed by this act shall be due and payable at the 
 death of the testator, intestate, grantor, donor, or vendor, and if 
 
Inheritance Tax Law 
 
 t 
 
 the same are paid within six months from the date of the death 
 of the testator, intestate, grantor, donor, vendor, a discount of 
 three per centum shall be allowed and deducted from such taxes; 
 if not paid within one year from date of the death of the testator, 
 intestate, grantor, donor, or vendor, such tax shall bear interest 
 at the rate of six per centum per annum, to be computed from 
 the expiration of one year from the date of the death of such 
 testator, intestate, grantor, donor, or vendor, for a period of one 
 year, and ten per centum per annum thereafter until the same is 
 paid. 
 
 The penalty of ten per cent herein imposed may be remitted to 
 simple interest by the Commissioner of Revenue in case of un¬ 
 avoidable delay in settlement of estate or of pending litigation. 
 And the Commissioner of Revenue is further authorized, in case 
 of protracted litigation or other delay in settlement not attribu¬ 
 table to laches of the party liable for the tax, to remit all or any 
 portion of the interest charges accruing under this schedule with 
 respect to so much of the estate as was involved in such litiga¬ 
 tion or other unavoidable cause or delay: Provided, that time for 
 payment and collection of such tax may be extended by the Com¬ 
 missioner of Revenue for good reason shown. 
 
 Sec. 9. Collection to be made by sheriff if not paid in two years. 
 
 If taxes imposed by this act are not paid within two years after 
 the death of the decedent, it shall be the duty of the Commissioner 
 of Revenue to certify to the sheriff of the county in which the 
 estate is located the amount of tax due upon such inheritance, 
 and the sheriff shall collect the same as other taxes, with an 
 addition of two and one-half per cent as sheriff’s fees for collect¬ 
 ing same; and the sheriff is hereby given the same rights of levy 
 and sale upon any property upon which the said tax is payable 
 as is given in the Machinery Act for the collection of other taxes. 
 The sheriff shall make return to the Commissioner of Revenue of 
 all such taxes within thirty days after collection. 
 
 Sec. 10. Executor, etc., shall deduct tax. 
 
 The executor or administrator or other trustee paying any 
 legacy or share in the distribution of any estate subject to said 
 tax shall deduct therefrom at the rate prescribed, or if the legacy 
 or share in the estate be not money, he shall demand payment 
 of a sum to be computed at the same rates upon the appraised 
 value thereof for the use of the State; and no executor or admin¬ 
 istrator shall be compelled to pay or deliver any specific legacy 
 or article to be distributed, subject to tax, except on the payment 
 into his hands of a sum computed on its value as aforesaid; and 
 in case of neglect or refusal on the part of said legatee to pay 
 the same, such specific legacy or article, or so much thereof as 
 shall be necessary, shall be sold by such executor or administrator 
 at public sale, after notice to such legatee, and the balance that 
 may be left in the hands of the executor or administrator shall 
 
 Interest after 
 one year. 
 
 Interest after 
 two years. 
 
 Commissioner of 
 Revenue may re¬ 
 mit penalty. 
 
 Commissioner 
 may remit 
 interest. 
 
 Proviso : ex¬ 
 tension of time. 
 
 Certificate of non¬ 
 payment sent to 
 sheriff. 
 
 Collection. 
 
 Fee to sheriff. 
 
 Collection by 
 distress. 
 
 Returns within 
 thirty days. 
 
 Representative or 
 trustee allowed 
 credit for pay¬ 
 ments. 
 
 Demand for pay¬ 
 ment of tax on 
 legacies. 
 
 Payment or de¬ 
 livery not en¬ 
 forceable before 
 payment of tax. 
 
 Sale of legacy 
 for tax. 
 
 Distribution of 
 balance. 
 
8 
 
 Inheritance Tax Law 
 
 Sums retained 
 to be paid 
 promptly. 
 
 Tax on devises 
 for life or term 
 or on contin¬ 
 gencies. 
 
 Tax on whole 
 amount due. 
 
 Apportionment 
 of tax. 
 
 Basis of com¬ 
 putation for ap¬ 
 portionment. 
 
 Legacy charged 
 on real estate 
 paid by heir or 
 devisee. 
 
 Deduction. 
 
 Charge on real 
 estate until paid. 
 
 Proviso: lien 
 for taxes. 
 
 Lien continued 
 until payment. 
 
 Computation of 
 tax on nonresi¬ 
 dent decedents. 
 
 Ratio of tax. 
 
 Proviso : specific 
 bequest or devise. 
 
 be distributed as is or may be directed by law; and every sum of 
 money retained by any executor or administrator or paid into 
 bis bands on account of any legacy or distributive share for the 
 use of the State shall be paid by him to the proper officer with¬ 
 out delay. 
 
 Sec. 11. Legacy for life, etc., tax to be retained, etc., upon the 
 whole amount. 
 
 If the legacy or devise subject to said tax be given to a bene¬ 
 ficiary for life or for a term of years, or upon condition or con¬ 
 tingency, with remainder to take effect upon the termination of 
 the life estate or the happening of the condition or contingency, 
 the tax on the whole amount shall be due and payable as in other 
 cases, and said tax shall be apportioned between such life tenant 
 and the remainderman, such apportionment to be made by com¬ 
 putation based upon the mortuary and annuity tables set out as 
 sections one thousand seven hundred and ninety and one thousand 
 seven hundred and ninety-one of the Consolidated Statutes, and 
 upon the basis of six per centum of the gross value of the estate 
 for the period of expectancy of the life tenant in determining the 
 value of the respective interests. 
 
 Sec. 12. Legacy charged upon real estate, heir or devisee to 
 deduct and pay to executor, etc. 
 
 Whenever such legacy shall be charged upon or payable out of 
 real estate the heir or devisee of such real estate, before paying 
 the same to such legatee, shall deduct therefrom, at the rates 
 aforesaid, and pay the amount so deducted to the executor or 
 administrator, and the same shall remain a charge upon such real 
 estate until paid, and in default thereof the same shall be en¬ 
 forced by the decree of the court in the same manner as the pay¬ 
 ment of such legacy may be enforced: Provided, that all taxes 
 imposed by this act shall be a lien upon the real and personal 
 property of the estate on which the tax is imposed or upon the 
 proceeds arising from the sale of such property, from the time 
 said tax is due and payable, and shall continue a lien until said 
 tax is paid and receipted for by the proper officer of the State. 
 
 Sec. 13. Computation of tax on nonresident decedents. 
 
 A tax shall be assessed on the transfer of property made sub¬ 
 ject to tax as aforesaid in this State of a nonresident decedent 
 if all or any part of the estate of such decedent, wherever situ¬ 
 ated, shall pass to persons or corporations taxable under this act, 
 which tax shall bear the same ratio to the entire tax which the 
 said estate would have been subject to under this act if such non¬ 
 resident decedent had been a resident of this State, and all his 
 property, real and personal, had been located within this State, as 
 such taxable property within this State bears to the entire estate, 
 wherever situated: Provided, that nothing in this clause con¬ 
 tained shall apply to any specific bequest or devise of any prop¬ 
 erty in this State. 
 
Inheritance Tax Law 
 
 9 
 
 Sec. 13a. Specific devises or bequests of nonresident decedents. 
 
 A specific devise or bequest of a nonresident decedent of prop¬ 
 el t> within this State shall be taxed at the rate applicable to 
 strangers in the blood, without deduction or exemption: Pro¬ 
 vided, that if the executor of such estate shall file with the Com¬ 
 missioner of Revenue a full and complete report of the entire 
 estate, wherever situate, and the age and relationship of the 
 beneficiary to said decedent, the proportional part of the deduc¬ 
 tions and exemptions shall be allowed, and at the rate of tax 
 applicable to such relationship in accordance with section six of 
 this act. 
 
 Sec. 14. Foreign executor or administrator transferring stock 
 shall pay the tax on such trwnsfer. 
 
 Whenever any foreign executor or administrator or trustee shall 
 assign or transfer any stocks or bonds in this State standing in 
 the name of the decedent or in trust for a decedent, which shall 
 be liable for the said tax, such tax shall be paid on the transfer 
 thereof; otherwise the corporation permitting such transfer shall 
 become liable to pay such tax. 
 
 The Commissioner of Revenue is given authority to make ap¬ 
 praisal of such stocks or bonds, and settlement of taxes due under 
 this section. Tax shall be computed as provided in section twelve 
 of this act, and receipt or waiver issued by the Commissioner of 
 Revenue shall be complete protection to any such corporation for 
 the transfer of such stocks or bonds. 
 
 Sec. 14a. Duties of the clerks of the Superior Court. 
 
 It shall be the duty of the clerk of the Superior Court of each 
 of the several counties of the State to make up and transmit to 
 the Commissioner of Revenue, on or before the tenth day of each 
 month, a list of persons who died, leaving property in his county, 
 during the previous month or those who died prior at any time 
 thereto and whose death had not been reported by said clerk to 
 the Commissioner of Revenue, together with the name and post 
 office address of the executor, administrator, or other personal 
 representative of the estate of such deceased person, and in case 
 there is no personal representative, the names and post office ad¬ 
 dresses of the heirs at law, legatees, distributees and devisees in 
 so far as such clerk may have such information: Provided, that 
 the clerk shall make no report of a death where the estate of the 
 decedent is less than two thousand dollars in value when the bene¬ 
 ficiaries are husband or wife or children or grandchildren of the 
 decedent. 
 
 It shall also be the duty of the clerk of the Superior Court of 
 each of the several counties of the State to enter in a book, pre¬ 
 pared and furnished by the Commissioner of Revenue, to be kept 
 for that purpose, and which shall be a public record, a condensed 
 copy of the settlement of inheritance taxes of each estate, together 
 
 Specific devise or 
 bequest by non¬ 
 resident decedent. 
 
 Proviso : deduc¬ 
 tions and exemp¬ 
 tions allowed on 
 report of entire 
 estate. 
 
 Foreign executor 
 or administrator 
 to pay tax on 
 transfer. 
 
 Liability of cor¬ 
 poration permit¬ 
 ting transfer. 
 
 Commissioner of 
 Revenue to make 
 appraisals and 
 settlement. 
 Computation of 
 tax. 
 
 Receipt or waiver 
 protection to 
 corporation. 
 
 Clerks of Superior 
 Court t® report 
 monthly. 
 
 Details of report. 
 
 Proviso : deaths 
 not reported. 
 
 Record of settle¬ 
 ments of inher¬ 
 itance tax. 
 
10 
 
 Inheritance Tax Law 
 
 Payments to 
 clerks. 
 
 Fees allowed 
 clerks in addition 
 to other fees and 
 salaries. 
 
 Proviso : fees on 
 estates now in pro¬ 
 cess of settlement. 
 
 Proviso : fees on 
 estates becoming 
 liable hereafter. 
 
 with a copy of the receipt showing payment, or a certificate show¬ 
 ing no tax due, as shall be certified to him by the Commissioner 
 of Revenue. 
 
 For these services, where performed by the clerk, the clerk 
 shall be paid by the Commissioner of Revenue when certificates 
 and receipts are sent in to be recorded, as follows: For record¬ 
 ing the certificates of the Commissioner of Revenue where the 
 tax received by the State is less than five dollars ($5.00), or a 
 certificate showing no tax due, the sum of one dollar ($1.00). 
 For recording the certificate of the Commissioner of Revenue 
 showing that the tax received by the State is more than five dol¬ 
 lars ($5.00) and less than five hundred dollars ($500.00), he shall 
 be paid the sum of five dollars ($5.00). For recording the certifi¬ 
 cate of the Commissioner of Revenue showing that the tax re¬ 
 ceived by the State is more than five hundred dollars ($500.00) 
 and less than one thousand dollars ($1,000.00), he shall be paid 
 the sum of ten dollars ($10.00). For recording the certificate of 
 the Commissioner of Revenue showing that the tax received by 
 the State is more than one thousand dollars ($1,000.00) and less 
 than two thousand dollars ($2,000.00), he shall he paid the sum 
 of fifteen dollars ($15.00). For recording the certificate of the 
 Commissioner of Revenue showing that the tax received by the 
 State is more than two thousand dollars ($2,000.00) and less 
 than three thousand dollars ($3,000.00), he shall he paid the 
 sum of twenty dollars ($20.00). For recording the certificate of 
 the Commissioner of Revenue showing that the tax received by 
 the State is in excess of three thousand dollars ($3,000.00), he 
 shall be paid the sum of twenty-five dollars ($25.00), which sum 
 shall be the maximum amount paid for recording the Commis¬ 
 sioner of Revenue’s certificate in any one estate. 
 
 The clerks of the Superior Court of the several counties shall 
 he allowed the fees provided for in this section in addition to 
 other fees or salaries received by them, and any and all provisions 
 in local acts in conflict with this act are hereby repealed : Pro¬ 
 vided, however, on estates now in process of settlement on which 
 the final settlement of inheritance tax is made prior to December 
 first, one thousand nine hundred and twenty-three, the rate of 
 fees and commissions shall he as provided in chapter thirty-four, 
 Public Laws one thousand nine hundred and twenty-one: Pro¬ 
 vided further, that each estate becoming liable after the passage 
 of this act, clerks shall receive no fees except as provided herein. 
 
 Statements by 
 administrators 
 and executors. 
 
 Details of state¬ 
 ments. 
 
 Sec. 15. Information by administrator and executor. 
 
 Every administrator shall prepare a statement in duplicate, 
 showing as far as can he ascertained the names of all the heirs 
 at law and their relationship to decedent, and every executor 
 shall prepare a like statement, accompanied by a copy of the 
 will, showing the relationship to the decedent of all legatees, 
 distributees, and devisees named in the will, and the age at the 
 time of death of the decedent of all legatees, distributees, and 
 
Inheritance Tax Law 
 
 11 
 
 devisees to whom property is bequeathed or devised for life or 
 for a term of years, and the names of those, if any, who have 
 died before the decedent, together with the post office address of 
 executor, administrator, or trustee. If any of the heirs at law, 
 distributees and devisees are minor children of the decedent, such 
 statement shall also show the age of each of such minor children. 
 The statement shall also contain a complete inventory of all the 
 real property of the decedent located in this State, and of all 
 personal property of the estate, together with an appraisal under 
 oath of the value of each class of property embraced in the inven¬ 
 tory, and the value of the whole, together with any deductions 
 permitted by this statute, so far as they may be ascertained at 
 the time of filing such statement; and also the full statement of 
 all gifts or advancements made by deed, grant, or sale, to any 
 person or corporation, in trust or otherwise, within three years 
 prior to the death of the decedent. The statement herein pro¬ 
 vided for shall be filed with the Commissioner of Revenue at 
 Raleigh, N. C., six months after the qualification of the executor 
 or administrator, upon blank forms to be prepared by the Com¬ 
 missioner of Revenue. If any administrator or executor fails or 
 refuses to comply with any of the requirements of this section, 
 he shall be liable to a penalty of not more than one thousand 
 dollars, which shall be recovered by the Commissioner of Revenue 
 for use of the State in an action to be brought in the Superior 
 Court of the county in which the estate is being administered. 
 Every executor or administrator may make a-tentative settlement 
 of the inheritance tax with the Commissioner of Revenue, based 
 upon the sworn inventory provided in this section: Provided, that 
 this section shall not apply to estates of less than two thousand 
 dollars in value when the beneficiaries are husband or wife or 
 children or grandchildren of the decedent. 
 
 Sec. 16. Supervision inj Commissioner of Revenue. 
 
 The Commissioner of Revenue shall have complete supervision 
 of the enforcement of all provisions of the Inheritance Tax Act 
 and the collection of all inheritance taxes found to be due there¬ 
 under, and shall make all necessary rules and regulations for 
 the just and equitable administration thereof. He shall regularly 
 employ such deputies, attorneys, examiners or special agents as 
 may be necessary for the reasonable carrying out of its full 
 intent and purposes. Such deputies, attorneys, examiners or 
 special agents shall, as often as required to do so, visit the several 
 counties of the State to inquire and ascertain if all inheritance 
 taxes due from estates of decedents, or heirs at law, legatees, 
 devisees, or distributees thereof have been paid; to see that all 
 statements required by this act are filed by administrators and 
 executors, or by beneficiaries under wills where no executor is 
 appointed; to examine into all statements filed by such adminis¬ 
 trators and executors; to require such administrators and execu¬ 
 tors to furnish any additional information that may be deemed 
 
 Age of heirs, 
 distributees, or 
 devisees, if minors. 
 
 Inventory of real 
 property in this 
 State and all per¬ 
 sonal property. 
 
 Sworn appraisal. 
 
 Deductions per¬ 
 mitted. 
 
 Gifts and ad¬ 
 vancements. 
 
 Statements filed 
 with Commis¬ 
 sioner of Revenue. 
 
 Time for filing. 
 
 Blank forms. 
 Penalty for fail¬ 
 ure or refusal. 
 
 Recovery of 
 penalty. 
 
 Tentative set¬ 
 tlement. 
 
 Proviso : estates 
 excepted. 
 
 Supervision by 
 Commissioner of 
 Revenue. 
 
 Rules and regu¬ 
 lations. 
 
 Deputies, attor¬ 
 neys, examiners 
 and special agents. 
 
 Inquiries as to 
 enforcement of 
 law by counties. 
 
 3 
 
12 
 
 Inheritance Tax Law 
 
 Appraisal by 
 agents of 
 department. 
 
 Special appraiser. 
 
 Pay of special 
 appraiser. 
 
 Appeal from 
 additional ap¬ 
 praisal to Com¬ 
 missioner of 
 Revenue. 
 
 Appeal to Superior 
 Court. 
 
 Rules governing 
 appeal. 
 
 Proviso : tax to 
 be first paid. 
 Repayment if 
 directed by court. 
 
 Legatees required 
 to refund legacy 
 to be repaid tax. 
 
 Citation to enforce 
 filing of reports and 
 accounts and pay¬ 
 ments of tax. 
 
 Appearance day. 
 
 Service of notice. 
 
 Judgment for tax, 
 interest and cost. 
 
 Enforcement of 
 payment after 
 thirty days. 
 
 necessary to determine the amount of tax that should be paid 
 by such estate. If not satisfied, after investigation, with valua¬ 
 tions returned by the administrator or executor, the deputy, attor¬ 
 ney, examiner, or appraiser shall make an additional appraisal 
 after proper examination and inquiry, or may, in special cases, 
 recommend the appointment by the Commissioner of Revenue of 
 a special appraiser, who, in such case, shall be paid five dollars 
 per day and expenses for his services. The administrator or 
 executor, if not satisfied with such additional appraisal, may 
 appeal within thirty days to the Commissioner of Revenue, which 
 appeal shall be heard and determined as other cases. From this 
 decision the administrator or executor shall have the right to 
 appeal to the Superior Court of the county in which said estate is 
 situated for the purpose of having said issue tried; said appeal 
 to be made in the same way and manner as is now provided by 
 law for appeals from the decisions of the Corporation Commis¬ 
 sion : Provided, that the tax shall first be paid, and if it shall be 
 determined upon trial that said tax or any part thereof was 
 illegal or excessive, judgment shall be rendered therefor with 
 interest, and the amount of tax so adjudged overpaid or declared 
 invalid shall be certified by the clerk of the court to the Commis¬ 
 sioner of Revenue, who is authorized and directed to draw his 
 warrant on the State Treasurer for the amount thereof. 
 
 Sec. 17. Proportion of tax to 1)6 repaid upon certain conditions. 
 
 Whenever debts shall be proven against the estate of a decedent, 
 after the distribution of legacies from which the inheritance tax 
 has been deducted in compliance with this act, and the legatee 
 is required to refund any portion of the legacy, a proportion of 
 the said tax shall be repaid to him by the executor or adminis¬ 
 trator if the said tax has not been paid into the State Treasury, 
 or shall be refunded by the State Treasurer if it has been so paid 
 in, upon certificate of the Commissioner of Revenue. 
 
 Sec. 18. Commissioner of Revenue may order executor, etc., to 
 file account, etc. 
 
 If the Commissioner of Revenue shall discover that reports 
 and accounts have not been filed, and the tax, if any, has not 
 been paid as provided in this chapter, he shall issue a citation to 
 the executor, administrator or trustee of the decedent wdiose 
 estate is subject to tax, to appear at a time and place therein 
 mentioned, not to exceed twenty days from the date thereof, and 
 show cause why said report and account should not be filed and 
 said tax paid, and when personal service cannot be had, notice 
 shall be given as provided for service of summons by publication 
 in the county in which said estate is located; and if said tax 
 shall be found to be due, the said delinquent shall be adjudged 
 to pay said tax, interest and cost. If said tax shall remain due 
 and unpaid for a period of thirty days after notice thereof, the 
 
Inheritance Tax Law 
 
 13 
 
 Commissioner of Revenue shall certify the same to the sheriff, 
 who shall make collection of said tax, cost and commissions for 
 collection, as provided in section Sa of this chapter. 
 
 Sec. 19. Failure of administrator, executor, or trustee to pay tax. 
 
 Any administrator, executor or trustee who shall fail to pay the 
 lawful inheritance taxes due upon any estate in his hands or 
 under his control within two years from the time of his qualifi¬ 
 cation shall be liable for the amount of said taxes, and the same 
 may be recovered in an action against such administrator, execu¬ 
 tor, or trustee and the sureties on his official bond. Any clerk 
 of the court who shall allow any administrator, executor, or trus¬ 
 tee to make a final settlement of his estate without having paid 
 the inheritance tax due by law, and exhibiting his receipt from 
 the Commissioner of Revenue therefor, shall he liable upon his 
 official bond for the amount of such taxes. 
 
 Sec. 20. Failure of clerk, to collect and pay over tax. 
 
 If the Commissioner of Revenue shall ascertain that any clerk 
 has failed to collect or pay over any inheritance tax which he 
 should have collected, the Commissioner of Revenue shall demand 
 payment of the same by said clerk at once, and if such clerk 
 shall fail to account for or pay over such tax within sixty days 
 from such demand, or to show that he has not been negligent and 
 has made diligent effort to collect the same, he shall be liable 
 on his official bond for double the said tax, to be recovered by 
 the Commissioner of Revenue in an action in the Superior Court 
 of the county in which said clerk resides: Provided, that this 
 section shall not apply to clerks where the estates have been 
 settled and final account of the estate approved prior to the first 
 day of March, one thousand nine hundred and fifteen. 
 
 Sec. 21. Executor defined. 
 
 That whenever the word “executor” appears in this section, 
 entitled “Inheritance Tax,” that it shall include executors, admin¬ 
 istrators, collectors, committees, trustees, and all fiduciaries. 
 
 Liability of ad¬ 
 ministrator, exec¬ 
 utor, or trustee 
 after two years. 
 
 Action for recovery. 
 
 Liability of 
 clerk allowing 
 final settlement 
 before payment 
 of tax. 
 
 Demand on 
 clerk for tax. 
 
 Liability of clerk 
 on bond. 
 
 Action for recovery. 
 
 Proviso : date 
 when prior set¬ 
 tlements are ex¬ 
 onerated. 
 
 “Executor” 
 
 defined. 
 
14 
 
 Inheritance Tax Law 
 
 DIGEST OF KATES OF TAX AND EXEMPTIONS 
 For Estates of Parties Decedent Since March 8, 1021 
 
 Exemptions: Widows, ten thousand dollars; each child under twenty-one 
 (21) years of age, five thousand dollars; all other beneficiaries mentioned 
 in the first succeeding paragraph, two thousand dollars each; grandchildren 
 are allowed the single exemption of the child they represent, and in cases of 
 specific legacy or bequest the proportion of exemption to which they would 
 be entitled if they took as representatives of the parent. No tax is imposed 
 on legacies or property passing by will or otherwise or by the laws of this 
 State to religious, educational, or charitable corporations (not conducted for 
 profit) in this State. No tax is imposed in any case where the amount of the 
 legacy or devise does not exceed two hundred dollars in value. 
 
 Rates of tax: To husband or wife, lineal issue or lineal ancestor, adopted 
 child, son-in-law or daughter-in-law, stepchild, or any person to whom de¬ 
 cedent stood in the mutually acknowledged relation of parent and who began 
 such relationship at or before such person’s fifteenth birthday and whose 
 relationship was continuous from such age until date of decedent’s death: 
 
 Rate of Tax 
 
 First $25,000 above exemption.1 per cent 
 
 Excess over $ 25,000 and up to $100,000.2 per cent 
 
 Excess over $100,000 and up to $250,000.3 per cent 
 
 Excess over $250,000 and up to $500,000.4 per cent 
 
 Excess over $500,000.5 per cent 
 
 To brother or sister or descendant of brother or sister or uncle or aunt by 
 blood of the person who died possessed: 
 
 Rate of Tax 
 
 $25,000 or less...3 per cent 
 
 Excess over $ 25,000 and up to $100,000.4 per cent 
 
 Excess over $100,000 and up to $250,000.5 per cent 
 
 Excess over $250,000 and up to $500,000.6 per cent 
 
 Excess over $500,000.7 per cent 
 
 To any other degree of relationship or collateral consanguinity or to 
 strangers in blood or to a body politic or corporate: 
 
 Rate of Tax 
 
 $25,000 or less.5 per cent 
 
 Excess over $ 25,000 and up to $100,000.6 per cent 
 
 Excess over $100,000 and up to $250,000.7 per cent 
 
 Excess over $250,000 and up to $500,000.8 per cent 
 
 Excess over $500,000. 9 per cent 
 
 Between August 25, 1920, and March 8, 1921, when the person to whom the 
 property was devised or bequeathed stood in the relation of child to the 
 person who died possessed of the property, such beneficiary was entitled to 
 the same exemptions and rate of tax set forth for children of decedent be¬ 
 tween March 10, 1919, and March 8, 1921. This applied to all cases where 
 the tax had not been paid, and the clerk of the court determined whether any 
 person to whom property was so devised or bequeathed stood in such rela¬ 
 tionship. 
 
 See Extra Session, 1920, c. 32, s. 1. 
 
Inheritance Tax Law 
 
 15 
 
 For Estates of Parties Decedent Between March 10, 1919, 
 
 and March 8, 1921 
 
 Exemption: To widow, $10,000; child under twenty-one years of age, 
 $5,000; lineal issue, lineal ancestor, husband or adopted child, $2,000 each; 
 grandchildren to have single exemption of child they represent. No exemp¬ 
 tion to brothers or sisters or other collateral heirs, or to strangers in blood. 
 
 No tax is imposed on legacies or property passing by will or otherwise or 
 by the laws of this State to religious, educational, or charitable corporations 
 (not conducted for profit) in this State. No tax is imposed in any case where 
 the amount of the legacy or devise does not exceed two hundred dollars in 
 value. 
 
 Rates of tax : To husband or wife, lineal issue or lineal ancestor adopted 
 child: 
 
 Rate of Tax 
 
 First $25,000 above exemption.1 per cent 
 
 Excess over $ 25,000 and up to $100,000.2 per cent 
 
 Excess over $100,000 and up to $250,000.3 per cent 
 
 Excess over $250,000 and up to $500,000.4 per cent 
 
 Excess over $500,000.5 per cent 
 
 To brother or sister or descendant of the brother or sister: 
 
 Rate of Tax 
 
 $25,000 or less.3 per cent 
 
 Excess over $ 25,000 and up to $100,000.4 per cent 
 
 Excess over $100,000 and up to $250,000.5 per cent 
 
 Excess over $250,000 and up to $500,000.6 per cent 
 
 Excess over $500,000.7 P er cent 
 
 To any other degree of collateral relationship, or to strangers in blood or 
 to a body politic or corporate: 
 
 Rate of Tax 
 
 $25,000 or less. 5 P er cent 
 
 Excess over $ 25,000 and up to $100,000.0 per cent 
 
 Excess over $100,000 and up to $250,000.7 per cent 
 
 Excess over $250,000 and up to $500,000.8 per cent 
 
 Excess over $500,000.^ I )cr eent 
 
 For Estates of Parties Decedent Between March 9, 1915, 
 
 and March 10, 1919 
 
 The exemptions and the rate of tax are the same as for parties decedent 
 between March 10, 1919, and March 8, 1921, except as follows: Rate: Hus¬ 
 band or wife, lineal issue or lineal ancestor, “Above exemption up to $25,000.00 
 1 per cent,” instead of “First $25,000.00 above exemption 1 per cent.” 
 
 For Estates of Parties Decedent Between March 12, 1913, 
 
 and March 9, 1915 
 
 Exemption: To widow, $10,000; child under twenty-one years of age, 
 $5 000; lineal issue, lineal ancestor, adopted child, husband, $2,000 each; 
 grandchildren to have single exemption of child they represent. No exemp¬ 
 tion to brother or sister or other collateral heirs, or strangers in blood. 
 
 Rates of tax: To husband or wife, lineal issue or lineal ancestor, $1.00 
 for each and every one hundred dollars of the clear value of such interest, 
 
 above exemption. 
 
16 
 
 Inheritance Tax Law 
 
 Brother or sister or descendant of brother or sister at the rate of $3.00 for 
 each and every one hundred dollars of the clear value of such interest, with no 
 exemption. 
 
 Brother or sister of the father or mother or a descendant of the brother 
 or sister of the father or mother at the rate of $5.00 for each and every hun¬ 
 dred dollars of the clear value of such interest, with no exemption. 
 
 Any other degree of collateral relationship or to strangers in blood, or 
 body politic or corporate, at the rate of $10.00 for each and every hundred 
 dollars of clear value of such interest, with no exemption. 
 
 For Estates of Parties Decedent Between March 6, 1905, 
 
 and March 12, 1913 
 
 Exemption: Any beneficiary taking property by will or the intestate laws 
 of this State shall be entitled to an exemption of $2,000; except husband or 
 wife, or religious or charitable institutions, which shall be exempt from any 
 tax or duty. 
 
 Rates of tax: Lineal issue, lineal ancestor, brother or sister, adopted child, 
 at the rate of seventy-five cents for each and every one hundred dollars of 
 the clear value of such interest, above exemption. Descendant of brother or 
 sister at the rate of $1.50 for each and every one hundred dollars of the clear 
 value of such interest, above exemption. 
 
 Brother or sister of the father or mother or descendant of the brother or 
 sister of the father or mother at the rate of $3.00 for each and every hundred 
 dollars of the clear value of such interest, above exemption. 
 
 Brother or sister of the grandfather or grandmother or a descendant of the 
 brother or sister of the grandfather or grandmother at the rate of $4.00 for 
 each and every hundred dollars of the clear value of such interest above 
 exemption. 
 
 Any other degree of collateral relationship or to strangers in blood, or any 
 body politic or corporate, at the rate of $5.00 for each and every hundred 
 dollars of the clear value of such interest where the interest shall exceed 
 $2,000 and shall not exceed $5,000; where the interest shall exceed $5,000 
 but shall not exceed the value of $10,000 the rates of tax above set forth shall 
 be multiplied by one and one-half; where the value of the interest shall exceed 
 $10,000 but shall not exceed the value of $25,000 such rates of tax shall be 
 multiplied by two ; where the value of such interest shall exceed $25,000 but 
 shall not exceed the value of $50,000 such rates of tax shall be multiplied by 
 two and one-half; and where the amount of such interest shall exceed the 
 sum of $50,000 such rates of tax shall be multiplied by three: Provided, that 
 when the property is devised or bequeathed to a trustee for another or 
 others, the rate of inheritance tax to be paid on such devise or bequest shall 
 be determined by the relationship of the cestui que trust or cestuis que trus- 
 tent to the testator. 
 
 NONRESIDENT ESTATES 
 
 Tax upon estates of nonresident decedents having property in the State of 
 North Carolina is determined by calculating the tax upon the whole estate 
 under the North Carolina law and computing the percentage of the tax upon 
 the basis of the ratio of the North Carolina property to the whole estate. 
 
Inheritance Tax Law 
 
 17 
 
 “Whenever any foreign executor or administrator or trustee shall assign 
 or transfer any stocks or bonds in this State standing in the name of the 
 decedent or in trust for a decedent, which shall be liable for the said tax, 
 such tax shall be paid on the transfer thereof; otherwise the corporation per¬ 
 mitting such transfer shall become liable to pay such tax.” (Extract Public 
 Laws 1901 to 1923.) 
 
 The Commissioner of Revenue is given authority to make appraisal of such 
 stocks or bonds, and settlement of taxes due under this section. 
 
 Taxes on nonresident estates will be computed in the office of the com¬ 
 missioner in Raleigh. 
 
 INTEREST AND DISCOUNT 
 Interest Rate From March 15, 1901, to March 5, 1917 
 
 After two years, six per cent interest per annum until paid. 
 
 Interest and Discount Rate Between March 6, 1917, and March 9, 1919 
 
 Discount of two and a half per cent for payment within six months from 
 date of liability. 
 
 Interest after one year at six per cent for a period of one year and ten per 
 cent thereafter until paid. 
 
 Interest and Discount Rate After March 10, 1919 
 
 Discount of three per cent for payment within six months. 
 
 Interest after one year at six per cent for a period of one year and ten 
 per cent thereafter until paid. 
 
 MORTUARY TABLE 
 
 Mortuary tables as evidence. Whenever it is necessary to establish the 
 expectancy or continued life of any person from any period of such person’s 
 life, whether he be living at the time or not, the table hereto appended shall 
 be received in all courts and by all persons having power to determine litiga¬ 
 tion, as evidence, with other evidence as to the health, constitution and habits 
 of such person, of such expectancy represented by the figures in the columns 
 headed by the words “completed age” and “expectation” respectively: 
 
 Dieted Age 
 
 1A 
 
 Expectation 
 
 ... 43.7 
 
 Completed Age 
 
 28 . 
 
 Expectation 
 
 . 36.7 
 
 11 
 
 4S.1 
 
 29 . 
 
 . 36.0 
 
 1 9 
 
 47.4 
 
 30 . 
 
 . 35.3 
 
 1 9 
 
 46.8 
 
 31 . 
 
 . 34.6 
 
 14 
 
 46.2 
 
 32 . 
 
 qq a 
 
 
 45.5 
 
 33 . 
 
 OQ O 
 
 1 A 
 
 44.9 
 
 34 . 
 
 . 32.5 
 
 1 7 
 
 44.2 
 
 35 . 
 
 . 31.8 
 
 1 Q 
 
 43.5 
 
 36 . 
 
 . 31.1 
 
 1 o 
 
 42.9 
 
 37 . 
 
 . 30.4 
 
 on 
 
 42 2 
 
 38 . 
 
 . 29.6 
 
 oi 
 
 41.5 
 
 39 . 
 
 . 28.9 
 
 09 
 
 40.9 
 
 40 . 
 
 . 28.2 
 
 OQ 
 
 40.2 
 
 41 . 
 
 . 27.5 
 
 9J. 
 
 39.5 
 
 42 . 
 
 . 26.7 
 
 
 38.8 
 
 43 . 
 
 . 26.0 
 
 
 38 1 
 
 44 . 
 
 . 25.3 
 
 27 . 
 
 . 37.4 
 
 45 . 
 
 . 24.5 
 
18 
 
 Inheritance Tax Law 
 
 Completed Age 
 
 46 . 
 
 Expectation 
 
 . 23.8 
 
 Completed Age 
 
 71 . 
 
 Expectation 
 
 . 8.0 
 
 47 
 
 . 23.1 
 
 72 . 
 
 . 7.6 
 
 48 
 
 . 22.4 
 
 73 . 
 
 . 7.1 
 
 49 
 
 . 21.6 
 
 74 .:. 
 
 . 6.7 
 
 50 
 
 . 20.9 
 
 75 . 
 
 . 6.3 
 
 51 . 
 
 . 20.2 
 
 76 . 
 
 . 5.9 
 
 52 
 
 . 19.5 
 
 77 . 
 
 . 5.5 
 
 53 
 
 . 18.8 
 
 78 . 
 
 . 5.1 
 
 54 . 
 
 . 18.1 
 
 T9 . 
 
 . 4.8 
 
 55 . 
 
 . 17.4 
 
 80 . 
 
 . 4.4 
 
 56 
 
 . 16.7 
 
 81 . 
 
 . 4.1 
 
 57 . 
 
 . 16.1 
 
 82 . 
 
 . 3.7 
 
 58 . 
 
 . 15.4 
 
 83 .. 
 
 . 3.4 
 
 59 . 
 
 . 14.7 
 
 84 . 
 
 . 3.1 
 
 60 . 
 
 . 14.1 
 
 85 . 
 
 . 2.8 
 
 61 . 
 
 . 13.5 
 
 S6 . 
 
 2 5 
 
 62 . 
 
 . 12.9 
 
 87 . 
 
 9 9 
 
 63 . 
 
 . 12.3 
 
 88 . 
 
 . 1.9 
 
 64 . 
 
 . 11.7 
 
 89 . 
 
 . 1.7 
 
 65 . 
 
 . 11.1 
 
 90 . 
 
 . 1.4 
 
 66 . 
 
 . 10.5 
 
 91 . 
 
 . 1.2 
 
 67 . 
 
 . 10.0 
 
 92 . 
 
 . 1.0 
 
 68 . 
 
 . 9.5 
 
 93 . 
 
 .8 
 
 69 . 
 
 . 9.0 
 
 94 . 
 
 .6 
 
 70 . 
 
 . 8.5 
 
 95 . 
 
 .5 
 
 C. S., 1790. 
 
 Table in this section competent as evidence without being specially introduced in evidence 
 on trial: Coley v. Statesville, 121-301—but not conclusive evidence, and is to be considered 
 with all other testimony relevant to issue, Sledge v. Humber Co., 140-461; Odom v. Lumber 
 Co., 173-134—and in estimating value of life of idecedent it is proper for jury to consider 
 health and habits of deceased at time of death, Russell v. Steamboat Co., 126-967; Coley v. 
 Statesville, 121-301. 
 
 For example of estimation of value of life estate of deceased in fund according to section, 
 see Miller v. Asheville, 112-759. 
 
 For proper mode of estimating value of life of decedent according to above table, see 
 Pickett v. R. R., 117-616; Poe v. R. R., 141-525; Mendenhall v. R. R., 123-275; Benton v. 
 R. R., 122-1007; Carter v. R. R., 139-501, and cases cited; see, also, C. S., 161. 
 
 For general discussion of the table in section, see Russell v. Steamboat Co., 126-967. 
 
 ANNUITY TABLE 
 
 Present worth of annuities. Whenever it is necessary to establish the 
 present worth or cash value of an annuity to a person, payable annually dur¬ 
 ing his life, such present worth or cash value may be ascertained by the use 
 of the following table in connection with the mortuary tables established by 
 law, the first column representing the number of years the annuity is to run, 
 and the second column representing the present cash value of an annuity of 
 one dollar for such number of years, respectively: 
 
 No. of Years 
 
 Cash Value 
 
 No. of Years 
 
 Cash Value 
 
 Annuity is 
 
 of the An- 
 
 Annuity is 
 
 of the A n- 
 
 to Run 
 
 nuity of $1 
 
 to Run 
 
 nuity of $1 
 
 1 . 
 
 . 8 0.943 
 
 11 . 
 
 . $ 7.886 
 
 2 
 
 . 1.833 
 
 12 . 
 
 8 383 
 
 3 .. 
 
 . 2.673 
 
 13 . 
 
 . 8.852 
 
 4 . 
 
 . 3.465 
 
 14 . 
 
 .9.295 
 
 5 . 
 
 . 4.212 
 
 15 . 
 
 9 712 
 
 6 . 
 
 . 4.917 
 
 16 ... 
 
 . 10.106 
 
 7 . 
 
 . 5.582 
 
 17 . 
 
 10 477 
 
 8 . 
 
 . 6.209 
 
 18 . 
 
 . 10.827 
 
 9 . 
 
 . 6.801 
 
 19 . 
 
 11158 
 
 10 . 
 
 . 7.360 
 
 20 . 
 
 . 11.469 
 
Inheritance Tax Law 
 
 19 
 
 No. of Years 
 
 Annuity is 
 to Run 
 
 21 . 
 
 22 . 
 
 Cash Value 
 of the An¬ 
 nuity of $1 
 
 23 . 
 
 
 24 . 
 
 12 550 
 
 25 . 
 
 12 783 
 
 26 . 
 
 
 27 . 
 
 . 13 211 
 
 28 . 
 
 
 29 . 
 
 
 30 . 
 
 
 31 . 
 
 . 13.929 
 
 32 . 
 
 . 14 084 
 
 33 . 
 
 . 14.230 
 
 34 . 
 
 . 14.368 
 
 35 . 
 
 . 14.498 
 
 No. of Years 
 
 Cash Value 
 
 Annuity is 
 
 of the An- 
 
 to Run 
 
 nuity of $1 
 
 36 . 
 
 
 37 . 
 
 . 14 737 
 
 38 . 
 
 . 14.846 
 
 39 . 
 
 . 14.949 
 
 40 . 
 
 . 15.046 
 
 41 . 
 
 
 42 . 
 
 . 15 219 
 
 43 . 
 
 . 15.299 
 
 44 . 
 
 . 15.374 
 
 45 . 
 
 . 15.445 
 
 46 . 
 
 . 15.514 
 
 47 . 
 
 . 15.579 
 
 48 . 
 
 . 15.641 
 
 49 . 
 
 . 15.699 
 
 50 . 
 
 . 15.754 
 
 Tlie present cash value of the annuity for a fraction of a year may be ascer¬ 
 tained as follows: Multiply the difference between the cash value of the 
 annuities for the preceding and succeeding full years by the fraction of the 
 year in decimals and add the sum to the present cash value for the preceding 
 full year. When a person is entitled to the use of a sum of money for life, or 
 for a given time, the interest thereon for one year may be considered as an 
 annuity, and the present cash value he ascertained as herein provided. 
 
 C. S., 1791. 
 
 Word “annuity” defined: Poe v. R. R., 141-526. In action to recover damages for in¬ 
 juries causing death, court should not permit jury to consider section for purpose of ascer¬ 
 taining present value of intestate’s life: Poe v. R. R., 141-525. For discussion of section, 
 see Ibid. As bearing incidentally on section, see Ex parte Williams, 74-6£. 
 
 In estimating present value of annuity during widowhood, it is considered as for life: 
 In re Inheritance Tax, 172-170. 
 
 LIFE ESTATES AND REMAINDERS 
 
 The following is a table used by the State Department of Revenue, showing 
 percentage value of life estates and remainders from every age of life tenant 
 from 10 to 95 years: 
 
 Aye 
 
 10 
 
 11 
 
 12 
 
 13 
 
 11 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 90 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 29 
 
 Life Estate 
 . 94.15 ... 
 . 93.94 ... 
 . 93.69 .. 
 
 . 93.46 .. 
 . 93.23 ... 
 . 92.95 ... 
 . 92.70 ... 
 . 92.39 ... 
 . 92.07 ... 
 
 91.79 ... 
 . 91.45 ... 
 . 91.10 ... 
 . 90.77 ... 
 . 90.39 ... 
 . 89.99 ... 
 . 89.57 ... 
 . 89.15 ... 
 . 88.69 ... 
 . 88.22 ... 
 . S7.73 ... 
 
 Remainder 
 
 . 5.S5 
 
 . 6.06 
 
 . 6.31 
 
 . 6.54 
 
 . 6.77 
 
 . 7.05 
 
 . 7.30 
 
 . 7.61 
 
 . 7.93 
 
 . 8.21 
 
 . 8.55 
 
 . 8.90 
 
 . 8.23 
 
 . 9.61 
 
 . 10.01 
 
 . 10.43 
 
 . 10.85 
 
 . 11.31 
 
 . 11.78 
 
 . 12.27 
 
20 
 
 Inheritance Tax Law 
 
 Age 
 
 30 
 
 31 
 
 32 
 
 33 
 
 34 
 
 35 
 *36 
 
 37 
 
 38 
 
 39 
 
 40 
 
 41 
 
 42 
 
 43 
 
 44 
 
 45 
 
 46 
 
 47 
 
 48 
 
 49 
 
 50 
 
 51 
 
 52 
 
 53 
 
 54 
 
 55 
 
 56 
 
 57 
 
 58 
 
 59 
 
 60 
 61 
 62 
 
 63 
 
 64 
 
 65 
 
 66 
 67 
 6S 
 
 69 
 
 70 
 
 71 
 
 72 
 
 73 
 
 74 
 
 75 
 
 76 
 
 77 
 
 78 
 
 79 
 
 80 
 81 
 82 
 
 83 
 
 84 
 
 85 
 
 86 
 
 87 
 
 88 
 
 89 
 
 90 
 
 91 
 
 Life Estate 
 
 . 87.22 ... 
 . 86.69 ... 
 . 86.13 ... 
 . 85.56 ... 
 . 84.95 ... 
 . S4.33 ... 
 . S3.68 ... 
 . 82.99 ... 
 . 82.18 ... 
 . 81.44 ... 
 . 80.67 ... 
 . 79.86 ... 
 . 78.90 ... 
 .. 7S.02 .. 
 ,. 77.10 .. 
 
 . 76.02 ... 
 . 75.02 ... 
 . 73.98 ... 
 . 72.89 ... 
 . 71.60 ... 
 . 70.41 ... 
 . 69.19 ... 
 . 67.90 ... 
 . 66.56 ... 
 . 65.17 ... 
 . 63.64 ... 
 . 62.21 ... 
 . 60.87 ... 
 . 59.24 ... 
 . 57.50 ... 
 . 56.03 ... 
 . 54.47 ... 
 . 52.S9 ... 
 . 51.16 ... 
 . 49.43 ... 
 . 47.64 ... 
 . 45.77 ... 
 . 44.17 .. 
 
 . 42.53 ... 
 . 40.80 ... 
 . 39.06 ... 
 . 37.27 ... 
 . 35.78 ... 
 . 33.89 ... 
 . 32.32 ... 
 . 30.73 ... 
 . 29.33 ... 
 . 27.43 ... 
 . 25.71 ... 
 .. 24.40 ... 
 . 22.62 ... 
 . 21.26 ... 
 . 19.39 ... 
 . 17.97 ... 
 . 16.53 ... 
 . 15.11 ... 
 . 13.61 .. 
 
 . 12.03 .. 
 
 . 10.48 ... 
 . 9.43 ... 
 
 . 7.83 .. 
 
 . 6.75 .. 
 
 Remainder 
 
 . 12.78 
 
 . 13.31 
 
 . 13.87 
 
 . 14.44 
 
 . 15.05 
 
 . 15.67 
 
 . 16.32 
 
 . 17.01 
 
 . 17.82 
 
 . 18.56 
 
 . 19.33 
 
 . 20.14 
 
 . 21.10 
 
 . 21.98 
 
 . 22.90 
 
 . 23.98 
 
 . 24.98 
 
 . 26.02 
 
 . 27.11 
 
 . 28.40 
 
 . 29.59 
 
 . 30.81 
 
 . 32.10 
 
 . 33.44 
 
 . 34.83 
 
 . 36.36 
 
 ...... 37.29 
 
 . 39.13 
 
 . 40.76 
 
 . 42.50 
 
 . 43.97 
 
 . 45.53 
 
 . 47.11 
 
 . 48.84 
 
 . 50.57 
 
 . 62.36 
 
 . 54.23 
 
 . 55.83 
 
 . 57.47 
 
 . 59.20 
 
 . 60.94 
 
 . 62.73 
 
 . 64.22 
 
 . 66.11 
 
 . 67.68 
 
 . 68.27 
 
 . 70.77 
 
 . 72.57 
 
 . 74.29 
 
 . 75.60 
 
 . 77.38 
 
 . 78.74 
 
 . 80.61 
 
 . 82.03 * 
 
 . 83.47 
 
 . 84.89 
 
 . 86.39 
 
 . 87.97 
 
 . 89.52 
 
 . 90.57 
 
 . 92.17 
 
 . 93.25 
 
Inheritance Tax Law 
 
 21 
 
 Age Life Estate 
 
 92 . 5.66 ... 
 
 93 . 4.65 ... 
 
 94 . 3.44 ... 
 
 95 . 2.87 ... 
 
 Remainder 
 
 . 94.34 
 
 . 95.35 
 
 . 96.56 
 
 . 97.13 
 
 Tabel Showing the Present Value of $1,000, Payable at the End of 40 or 
 Any Less Number of Years, Interest Being Compounded at Various 
 Rates 
 
 Year 
 
 3 
 
 Per Cent 
 
 3H 
 
 Per Cent 
 
 1_ 
 
 $ 970 .87 
 
 $ 966 .18 
 
 2_ 
 
 942 .60 
 
 933 .51 
 
 3_ 
 
 915.14 
 
 901.94 
 
 4_ 
 
 888 .49 
 
 871.44 
 
 5_ 
 
 S62 .61 
 
 841 .97 
 
 6_ 
 
 837 .48 
 
 813 .50 
 
 7_ 
 
 813 .09 
 
 785 .99 
 
 8_ 
 
 789 .41 
 
 759 .41 
 
 9_ 
 
 766 .42 
 
 733 .73 
 
 10_ 
 
 744 .09 
 
 708 .92 
 
 11_ 
 
 722 .42 
 
 684 .95 
 
 12_ 
 
 701.38 
 
 661 .78 
 
 13_ 
 
 680 .95 
 
 639 .40 
 
 14_ 
 
 661 .12 
 
 617 .78 
 
 15_ 
 
 641.86 
 
 596 .89 
 
 16_ 
 
 623 .17 
 
 576 .71 
 
 17_ 
 
 605 .02 
 
 557 .20 
 
 18_ 
 
 587 .39 
 
 538 .36 
 
 19_ 
 
 570 .29 
 
 520.16 
 
 20_ 
 
 553 .68 
 
 502 .57 
 
 21_ 
 
 537 .55 
 
 485 .57 
 
 22_ 
 
 521 .89 
 
 469.15 
 
 23_ 
 
 506 .69 
 
 453 .29 
 
 24_ 
 
 491 .93 
 
 437 .96 
 
 25_ 
 
 477 .61 
 
 423 .15 
 
 26_ 
 
 463 .69 
 
 408 .84 
 
 27_ 
 
 450 .19 
 
 395 .01 
 
 28_ 
 
 437 .08 
 
 381 .65 
 
 29_ 
 
 424 .35 
 
 368 .75 
 
 30_ 
 
 411 .99 
 
 356 .28 
 
 31_ 
 
 399 .99 
 
 344 .23 
 
 32_ 
 
 388 .34 
 
 332 .59 
 
 33_ 
 
 377 .03 
 
 321 .34 
 
 34_ 
 
 366 .04 
 
 310.48 
 
 35_ 
 
 355 .38 
 
 299 .98 
 
 36_ 
 
 345 .03 
 
 289 .83 
 
 37_ 
 
 334 .98 
 
 280 .03 
 
 38_ 
 
 325 .23 
 
 270 .56 
 
 39_ 
 
 315 .75 
 
 261 .41 
 
 40_ 
 
 306 .56 
 
 252 .57 
 
 4 
 
 Per Cent 
 
 4 L? 
 
 Per Cent 
 
 5 
 
 Per Cent 
 
 $ 961 .54 
 
 $ 956 .94 
 
 $ 952 .38 
 
 924 .56 
 
 915 .73 
 
 907 .03 
 
 889 .00 
 
 876 .30 
 
 863 .84 
 
 854 .80 
 
 838 .56 
 
 822 .70 
 
 821 .93 
 
 802 .45 
 
 783 .53 
 
 790 .31 
 
 767 .90 
 
 746 .22 
 
 759 .92 
 
 734 .83 
 
 710.68 
 
 730 .69 
 
 703.19 
 
 676 .84 
 
 702 .59 
 
 672 .90 
 
 644 .61 
 
 675 .56 
 
 643 .93 
 
 613 .91 
 
 649 .58 
 
 616 .20 
 
 584 .68 
 
 624 .60 
 
 589 .66 
 
 556 .84 
 
 600 .57 
 
 564 .27 
 
 530 .32 
 
 577 .48 
 
 539 .97 
 
 505 .07 
 
 555 .26 
 
 516.72 
 
 481.02 
 
 533 .09 
 
 494 .47 
 
 458.11 
 
 513 .37 
 
 473 .18 
 
 436 .30 
 
 493 .63 
 
 452 .80 
 
 415 .52 
 
 474 .64 
 
 433 .30 
 
 395 .73 
 
 456 .39 
 
 414 .64 
 
 376 .89 
 
 438 .83 
 
 396 .79 
 
 358 .94 
 
 421 .96 
 
 379 .70 
 
 341.85 
 
 405 .73 
 
 363 .35 
 
 325 .57 
 
 390.12 
 
 347 .70 
 
 310 .07 
 
 375.12 
 
 332 .73 
 
 295 .30 
 
 360 .69 
 
 318 .40 
 
 281 .24 
 
 346 .82 
 
 304 .69 
 
 267 .85 
 
 333 .48 
 
 291.57 
 
 255 .09 
 
 320 .65 
 
 279 .02 
 
 242 .95 
 
 308 .32 
 
 267 .00 
 
 231.38 
 
 296 .46 
 
 255 .50 
 
 220 .36 
 
 285 .06 
 
 244 .50 
 
 209 .87 
 
 274 .09 
 
 233 .97 
 
 199 .87 
 
 263 .55 
 
 223 .90 
 
 190 .35 
 
 253 .42 
 
 214 .25 
 
 181.29 
 
 243 .67 
 
 205 .03 
 
 172 .66 
 
 234 .30 
 
 196.20 
 
 164 .44 
 
 225 .29 
 
 187 .75 
 
 156 .61 
 
 216 .62 
 
 179 .67 
 
 149 .15 
 
 208 .29 
 
 171.93 
 
 142 .05 
 
 6 
 
 Per Cent 
 
 $ 943.40 
 890 .00 
 S39 .62 
 792 .09 
 747 .26 
 
 704 .96 
 665 .06 
 627 .41 
 591 .90 
 558 .39 
 
 526 .79 
 496 .97 
 468 .84 
 442 .30 
 417 .27 
 
 393 .65 
 371 .36 
 350 .34 
 330 .51 
 311.80 
 
 294 .16 
 277 .51 
 261 .SO 
 246 .98 
 233 .00 
 
 219 .81 
 207 .37 
 195 .63 
 184 .56 
 174.11 
 
 164 .25 
 154 .96 
 146 .19 
 137 .91 
 130.11 
 
 122 .74 
 115.79 
 109 .24 
 103 .06 
 97 .22 
 
22 
 
 Inheritance Tax Law 
 
 DESCENTS 
 
 Rules of 
 
 Di 
 
 Rule 
 
 1 . 
 
 Rule 
 
 2. 
 
 Rule 
 
 3. 
 
 Rule 
 
 4. 
 
 Rule 
 
 5. 
 
 Rule 
 
 6. 
 
 Rule 
 
 7. 
 
 Rule 
 
 8. 
 
 Rule 
 
 9. 
 
 Rule 
 
 10. 
 
 Rule 
 
 11. 
 
 Rule 
 
 12. 
 
 Rule 
 
 13. 
 
 Lineal descent. 
 
 Females inherit with males, younger with older children ; advancements. 
 
 Illegitimate children inherit from mother. 
 
 Issue of certain colored persons to inherit. 
 
 Rules of descent. When any person dies seized of any inheritance or of 
 any right thereto, or entitled to any interest therein, not having devised the 
 same, it shall descend under the following rules: 
 
 C. S., 1654. 
 
 Descents in this State are regulated by statute and not by the common law: University v. 
 Markham, 174-338; Edwards v. Yearby, 168-663. Upon death of ancestor intestate, title to 
 his estate descends and vests at once in his heirs; title cannot in such circumstances stand 
 in abeyance and vest in future: Harris v. Russell, 124-547. As to “seized” in this sentence, 
 see rule 12 of this section and Early v. Early, 134-258 at 266. For general discussion of 
 canons of descent, see Clement v. Cauble, 55-86. 
 
 Rule 1, Lineal descent. Every inheritance shall lineally descend forever to 
 the issue of the person who died last seized, entitled or having any interest 
 therein, but shall not lineally ascend, except as hereinafter provided. 
 
 C. S., 1654. 
 
 Rule merely referred to: Norton v. McDevit, 122-755. 
 
 Contrary to the rule of the common law, neither actual nor legal seizin is necessary under 
 the statutory rule to make a stock of inheritance: Sears v. McBride, 70-152; Early v. Early, 
 134-258; Redding v. Vogt, 140-562; and see under rule 12 of this section. 
 
 DESCENT OF REVERSIONS AND REMAINDERS. Under present rules of descent, a 
 remainder descends as if it were an estate in possession; so where, during the continuance 
 of the particular estate, the original remainderman died and then his only child died in 
 infancy, the remainder vested, at the end of the particular estate, in the heirs of the infant 
 and not in the heirs of original remainderman, Early v. Early, 134-258, distinguishing 
 King v. Scoggin, 92-99, and Lawrence v. Pitt, 46-344, as involving earlier statutes. 
 
 Rule 2, Females inherit with males , younger with older children; advance¬ 
 ments. Females shall inherit equally with males, and younger with older 
 children : Provided, that when a parent dies intestate, having in his or her 
 lifetime settled upon or advanced to any of his or her children any real or 
 personal estate, such child so advanced in real estate shall be utterly excluded 
 from any share in the real estate descended from such parent, except so much 
 thereof as will, when added to the real estate advanced, make the share of 
 him who is advanced equal to the share of those who may not have been 
 advanced, or not equally advanced. And any child so advanced in personal 
 estate shall be utterly excluded from any share in the personal estate of which 
 the parent died possessed, except so much thereof as will, when added to the 
 personal estate advanced, make the share of him who is advanced equal to the 
 share of those who may not have been advanced, or not equally advanced. 
 And in case any one of the children has been advanced in real estate of 
 greater value than an equal share thereof which may come to the other chil¬ 
 dren, he or his legal representatives shall be charged in the distribution of the 
 
23 
 
 Inheritance Tax Law 
 
 personal estate of such deceased parent with the excess in value of such real 
 estate so advanced as aforesaid, over and above an equal share as aforesaid. 
 And in ease any of the children has been advanced in personal estate of 
 greater value than an equal share thereof which shall come to the other chil¬ 
 dren, he or his legal representative shall be charged in the division of the real 
 estate, if there be any, with the excess in value, which he may have received 
 as afoiesaid, over and above an equal distributive share of the personal estate. 
 
 C. S., 1654. 
 
 Tins rule abolishes preference of male over female line and places males and females on 
 periect equality both as to collateral and lineal descent: Bell v. Dozier, 12-334. 
 
 Na ture of, and general principles regulating advancements: Thomp- 
 son v. temith, 160-256. Whether gift, loan, or advancement depends on intention of parent 
 at time of transfer: Ibid. Value of advancement to be estimated as of time it is made: 
 Ward v. Riddick, 57-22; Lamb v. Carroll, 28-4; Stallings v. Stallings, 16-298. See further 
 for advancements, under Distribution. 
 
 Rights of adopted child, C. S., 185; adopted child inherits how: King v. Davis, 91-142. 
 
 Rule 3, Lineal descendant represents ancestor. The lineal descendants of 
 any person deceased shall represent their ancestor, and stand in the same 
 place as the person himself would have done had he been living. 
 
 C. S., 1654. 
 
 Representation under the rule is indefinite as well among collateral as among lineal 
 kindred: Johnston v. Chesson, 59-147. So heirs of deceased collaterals represent their 
 ancestor, and take what he, if living, Avould have taken: Draper v. Bradley, 126-72. 
 
 In descent of real property, principle of representation is applied whether heirs in equal 
 or unequal degree, and! heirs take per stirpes and not per capita in either case: Crump v. 
 Faucett, 70-345 ; .Cromartie v. Kemp, 66-382; Haynes v. Johnson, 58-124; Clement v. Cauble, 
 55-82. But in distribution of personal property, under section 126, representation is resorted 
 to only when claimants in equal degree, and not among those in unequal degree: Ellis v. 
 Harrison, 140-444. 
 
 Heirs of naked trustee who joined in mortgage take no interest, legal or equitable: 
 Fleming v. Barden, 126-450. 
 
 Rule J/, Collateral descent of estate derived from ancestor. On failure of 
 lineal descendants, and where the inheritance has been transmitted by descent 
 from an ancestor, or has been derived by gift, devise, or settlement from an 
 ancestor, to whom the person thus advanced would, in the event of such ances¬ 
 tor's death, have been the heir or one of the heirs, the inheritance shall 
 descend to the next collateral relations, capable of inheriting, of the person 
 last seized, who were of the blood of such ancestor, subject to the tw r o pre¬ 
 ceding rules. 
 
 C. S., 1654. 
 
 Under th'is rule descended estates and certain purchased estates (derived by gift, devise, 
 or settlement from an ancestor) descend to the nearest relatives of the blood of the ancestor 
 or person from whom the estate moved: Burgwyn v. Devereux, 23-586. See Bell v. Dozier, 
 12-333 ; Watson v. Sullivan, 153-246. Where through a series of descents and settlements 
 an estate goes to a person who dies without issue, it reverts back to those of his collateral 
 relations who would be heirs of the ancestor from whom it originally descended or by whom 
 it was originally settled: Poisson v. Pettaway, 159-650; Wilkerson v. Bracken, 24-315; 
 Felton v. Billups, 19-308. Collaterals of such blood, however remote, exclude collaterals not 
 of that blood: Poisson v. Pettaway, 159-650; Dozier v. Grandy, 66-484; Little v. Buie, 58-10. 
 Descent under the rule is per stirpes and not per capita: Cromartie v. Kemp, 66-382; 
 Haynes v. Johnson, 58-124; Clement v. Cauble, 55-82. 
 
 This rule to be construed with rule 6 of this section: Noble v. Williams, 167-112; Paul v. 
 Carter, 153-26. Where estate vests in surviving mother or father under rule 6, immaterial 
 whether such parent be of blood of purchasing ancestor: McMichal v. Moore, 56-471. 
 
 This rule applies only when there is no disposition of the land by will which would interfere 
 with prescribed course of descent: Kirkman v. Smith, 174-603. 
 
 When land is devised to one who could not be an heir of devisor (as to grandson who died 
 intestate during his father* s life), upon the death of devisee such land descends not under 
 this rule, but as acquired lands under rules 5 and 6: Osborne v. Widenhouse, 56-238; see 
 Burgwyn v. Devereux, 23-586. 
 
 When will provided for conversion of land into personalty upon future contingency which 
 never happened, until such contingency happened land descended as ancestral realty under 
 this rule: Elliott v. Loftin, 160-361. 
 
 Illustrative cases: where heir, nearest relative of ancestor acquiring estate, was brother: 
 Jones v. Hoggard, 108-181—sister and a sister’s child to exclusion of half-brother, Noble v. 
 
24 
 
 Inheritance Tax Law 
 
 Williams, 167-112—brother and sister to exclusion of half-sister, Forbes v. Savage, 173-706— 
 paternal aunt in exclusion of paternal grandfather and maternal relatives: Gillespie, v. 
 Fo.v, 40-280. 
 
 Cases under obsolete statutes superseded by this rule: Seville v. \\ hedbee, 12-160; Ham 
 v. Martin, 8-423 ; Doe v. Sheppard, 7-334. 
 
 Rule merely referred to: Weeks v. Quinn, 135-425; Early v. Early, 134-258; Sawyer v. 
 Sawyer, 28-408. 
 
 Rule 5 , Collateral descent of estate not derived from ancestor. On failure 
 of lineal descendants, and where the inheritance has not been transmitted by 
 descent or derived as aforesaid from an ancestor, or where, if so transmitted 
 or derived, the blood of such ancestor is extinct, the inheritance shall descend 
 to the next collateral relation, capable of inheriting, of the person last seized, 
 whether of the paternal or maternal line, subject to the second and third rules. 
 
 C. S., 1654. 
 
 In descent, of acquired estates the only qualification necessary for collateral heir is that he 
 be nearest relation of person last seized: Bell v. Dozier, 12-333. 
 
 Where estate had been transmitted by descent, and blood of acquiring ancestor is extinct, 
 upon death of person last seized intestate and without issue, estate descended to his nearest 
 collateral relations: University v. Brown, 23-387. 
 
 For cases under old act of 1784, superseded by this rule, see Ross v. Toms, 9-9 ; Pritchard 
 v. Turner, 9-435. 
 
 Rule 6 , Half blood inherits with ivhole; parents from child. Collateral 
 relations of the half blood shall inherit equally with those of the whole blood, 
 and the degrees of relationship shall be computed according to the rules which 
 prevail in descents at common law: Provided , that in all cases where the per¬ 
 son last seized leaves no issue capable of inheriting, nor brother, nor sister, 
 nor issue of such, the inheritance shall vest in the father or mother, as tenants 
 in common if both are living, and if only one of them is living, then in such 
 survivor. 
 
 C. S., 1654. 
 
 This rule and rule 4 should be construed together: Paul v. Carter, 153-26; Watson v. 
 Sullivan, 153-246; Noble v. Williams, 167-112. Where person last seized survived by child 
 and widow, and child inherits estate from him and,dies before widow, heirs of widow and not 
 those of husband inherit estate: Weeks v. Quinn, 135-425. Where child died leaving no issue 
 capable of inheriting, nor brother, nor sister, nor issue of such, but leaving father surviving, 
 inheritance vests in him: Jarvis v. Davis, 99-42; Kincaid v. Beatty, 98-340; McMichal v. 
 Moore, 56-473—though in such case, where father dead, estate vests in mother, Early v. 
 Early, 134-266. Where person died seized of lands descended through mother from her 
 father, and left no issue, nor brother nor sister, except half-sister not of mother’s blood, the 
 father surviving took inheritance: Little v. Buie, 58-10. Where person dies without issue 
 or sisters or brothers or issue of same, the father or mother will lake inheritance regardless 
 of whether he or she is of blood of purchasing ancestor: McMichal v. Moore, 56-471. 
 
 Proviso in rule applies to cases where surviving brother or sister cannot inherit, as well 
 as to cases where none survive descendants: Watson v. Sullivan, 153 246; Bell v. Dozier, 
 1L. 333. 
 
 In cases of adoption, the natural father inherits from the child to the exclusion of the 
 adopted father: Edwards v. Yearby, 163-663. 
 
 For cases under old act of 1784, superseded by this rule, see Ross v. Toms, 9-9; Pritchard 
 v. Turner, 9-435; Doe v. Sheppard, 7-334. 
 
 For decision prior to amendment of rule 1, and passage of rule 12, which changed law, 
 see Lawrence v. Pitt, 46-344, as explained in Sears v. McBride, 70-152. 
 
 As bearing upon rule, see Dozier v. Grandy, 66-484; McKay v. Hendon. 7-209. 
 
 As between natural and adopted parent, former inherits from child: Edwards v. Yearby, 
 
 168-663. 
 
 Rule 7, Unborn infant map be heir. No inheritance shall descend to any 
 person, as heir of the person last seized, unless such person shall be in life at 
 the death of the person last seized, or shall be born within ten lunar months 
 after the death of the person last seized. 
 
 C. S., 1654. 
 
 Upon death of father seized of lands, his wife being then enciente, inheritance will im¬ 
 mediately vest in child en ventre sa mer: Deal v. Sexton, 144-157. Inheritance not divested 
 by birth of child more than ten lunar months after death of person last seized: Britton v. 
 Miller, 63-270. Rule only applicable where person last seized has died since enactment of 
 same: Rutherford v. Green, 37-121. 
 
Inheritance Tax Law 
 
 25 
 
 Rule 8, Widow may take as heir. When any person dies leaving none who 
 can claim as heir to him, his widow shall be deemed his heir, and as such shall 
 inherit his estate. 
 
 C. S., 1654. 
 
 Widow is heir only when there is no one who can claim as heir of the decedent: Powers 
 v. Kite, 83-156; University v. Markham, 174-338. This rule applies only as to property un- 
 devised by the husband: Grantham v. Jinnette, 177-229. 
 
 Rule 9, Illegitimate children inherit from mother. Every illegitimate child 
 of the mother and the descendants of any such child deceased shall be con¬ 
 sidered an heir: Provided, however, that where the mother leaves legitimate 
 and illegitimate children such illegitimate child or children shall not be capa¬ 
 ble of inheriting of such mother any land or interest therein which was con¬ 
 veyed or devised to such mother by the father of the legitimate child or chil¬ 
 dren ; but such illegitimate child or descendant shall not be allowed to claim, 
 as representing such mother, any part of the estate of her kindred, either 
 lineal or collateral. 
 
 C. S., 1654. 
 
 This rule relates to descents from mother t-o her illegitimate children and their descendants, 
 and allows illegitimates and their descendants to inherit from their mother, in default of 
 legitimate issue, but excludes the right to inherit any part of estate of mother’s kindred, 
 lineal or collateral—connection is broken in ascending line at the mother: University v. 
 Markham, 174-338; Bettis v. Avery, 140-184; Flintham v. Holder, 16-347. 
 
 When land devised to daughter with limitation over on her dying “without leaving a lawful 
 heir,” and she dies leaving an illegitimate child, such child is, under this rule, a lawful 
 heir: Harrell v. Hagan, 147-111. See fairly v. Priest, 56-383. 
 
 Rule merely referred to: Norton v. McDevit, 122-759; Tucker v. Tucker, 110-334, 108-235; 
 Ivey v. G-ranberry, 66-228. 
 
 See, further, as to rights of illegitimates, under rule 10 of this section. 
 
 Illegitimate’s right of inheritance after legitimation by court proceeding or by subsequent 
 marriage of mother and reputed father, see C. S., 277-279. 
 
 Rule 10, Heirs of illegitimate. Illegitimate children shall be considered 
 legitimate as between themselves and their representatives, and their estates 
 shall descend accordingly in the same manner as if they had been born in wed¬ 
 lock. And in case of the death of any such child or his issue, without leaving 
 issue, his estate shall descend to such person as would inherit if all such chil¬ 
 dren had been born in wedlock: Provided, that when any illegitimate child 
 dies without issue, his inheritance shall vest in the mother in the same man¬ 
 ner as is provided in rule six of this chapter. 
 
 C. S., 1654. 
 
 Illegitimate children of same mother may inherit from each other: Powers v. Kite, 83-156; 
 McBride v. Patterson, 78-412 (discussing history of statute and earlier cases) ; Flintham v. 
 Holder, 16-345. See University v. Markham, 174-338—without regard to the status or color 
 of father: Ashe v. Mfg. Co., 154-241. 
 
 Legitimate brothers and sisters share in the inheritance of deceased illegitimate brother, 
 all having same mother: McBride v. Patterson, 78-412. 
 
 This rule applies to illegitimate children, and is intended to affect only inheritances as 
 between them and their representatives; it is not applicable to the case of a legitimate child 
 of illegitimate father who claims as heir to the illegitimate child of such father’s illegitimate 
 sister: Bettis v. Avery, 140-184. 
 
 In determining mother’s right to inherit, under proviso to this rule, rules 6 and 10 are 
 construed together, and mother must survive [illegitimate child to be within proviso: 
 University v. Markham, 174-338 
 
 Persons born in slavery of slave parents, who were not legitimated by marriage of parents 
 subsequent to war, have right of illegitimates as between themselves; hence, where there are 
 two brothers coming under this description, and one dies leaving no issue or brother or 
 sister, other brother inherits: Tucker v. Tucker, 108-235. 
 
 Rule referred to: Kenney v. R. R., 167-14; Tucker v. Tucker, 110-334; Arrington v. 
 Alston, 6-326. 
 
 Rule 11, Estate for life of another, not devised, deemed inheritance. Every 
 estate for tlie life of another, not devised, shall be deemed an inheritance of 
 the deceased owner, within the meaning and operation of this chapter. 
 
 C. S„ 1654. 
 
 See Batchelor v. Whitaker, 88-356; Brown v. Brown, 168-4. 
 
26 
 
 Inheritance Tax Law 
 
 Rule 12, Seizin defined. Every person, in whom a seizin is required by any 
 of the provisions of this chapter, shall be deemed to have been seized, if he 
 may have had any right, title, or interest in the inheritance. 
 
 C. S., 1654. 
 
 All that is required by rule for creation of new stock of inheritance is that person from 
 whom descent claimed should have had, at time of descent cast, some right, title, or interest 
 in inheritance, whether same vested in possession or not: Early v. Early, 134-267—for, under 
 rule, neither actual or legal seizin necessary to make stock in the devolution of estates, Sears 
 v. McBride, 70-152. See, also, under rule 1 of this section. 
 
 Rule merely referred to: Redding v. Vogt, 140-562; Weeks v. Quinn, 135-425; Boyd v. 
 Redd, 118-680. 
 
 Rule IS, Issue of certain colored persons to inherit. The children of colored 
 parents born at any time before the first day of January, one thousand eight 
 hundred and sixty-eight, of persons living together as man and wife, are 
 declared legitimate children of such parents or either one of them, with all 
 the rights of heirs at law and next of kin, with respect to the estate or estates 
 of any such parents, or either one of them. If such children be dead, their 
 issue shall represent them with all the rights of heirs at law and next of kin 
 provided by this section for their deceased parents or either of them if they 
 had been living; and the provision of this section shall apply to the estates of 
 such children as are now deceased or otherwise. 
 
 C. S., 1654. 
 
 There are two essential conditions of mile, exclusive cohabitation subsisting at birth of 
 child and paternity of party from whom property claimed is derived: Spaugh v. Hartman, 
 150-454; Croom v. Whitehead, 174-305; Wall v. Fleming, 174-167; Nelson v. Hunter, 
 140-598; Woodward v. Blue, 107-411, 103-116; Branch v. Walker, 102-34. These essentials 
 may be shown by reputation, declarations and conduct: Spaugh v. Hartman, 150-454. 
 
 Rule is valid as to descents after its passage: Woodward v. Blue, 103-109—and renders 
 legitimate the chlidren of all colored parents living together as man and wife born before 
 January 1, 1868, Ibid. Children of woman of mixed blood, whose mother was white woman, 
 who lived wuth slave as wife at time of their birth, are rendered legitimate: Ibid. Operation 
 of rule does not extend beyond those persons occupying relation of parent and child: Tucker 
 v. Bellamy, 98-31. Where former slave died in 1880, seized of lands, without issue, but 
 leaving surviving her children of brother, who died in 1860, a slave, such children incapable 
 of taking lands by descent: Ibid. Persons born in slavery, of slave parents, who were not 
 legitimized by parents marrying subsequent to war, not legitimized by rule, except to extent of 
 inheriting from parents: Tucker v. Tucker, 108-235. Rule intended to apply to colored 
 persons cohabiting as man and wife, who occupied such relations to each other exclusively: 
 Branch v. Walser, 102-34—and not where slave cohabited with several women, also slaves, 
 at same time, Ibid. Rule operates only prospectively, and could not divest any estate 
 theretofore acquired: Jones v. Hoggard, 108-178; Tucker v. Bellamy, 98-33, 
 
 Rule legitimates child of colored parents born before January 1, 1868, and merely extends 
 child’s right of inheritance to estate of father, which, before this enactment, was restricted 
 to estate of mother: Bettis v. Avery, 140-184—but does not transmit any title to such 
 person claiming land as heir of illegitimate first cousin, Ibid. Children of slave parents, 
 born prior to January 1, 1868, whose marriage was duly legitimized as provided by section 
 2497, are legitimate, and can inherit lands of which father died seized: Jones v. Hoggard, 
 108-178—and are also entitled to inherit lands of which mother died seized, to exclusion of 
 children born during cohabitation of mother with another slave, which relation ceased prior 
 to emancipation, Ibid. 
 
 Fact of cohabitation raises presumption that child is issue of persons cohabiting as man 
 and wife: Erwin v. Bailey, 123-635; Woodward v. Blue, 107-407, 103-109—yet such 
 presumption may be rebutted, and evidence to repel inference of paternity not subject to 
 stringent rules which apply in cases of established legal marriage, Woodward v. Blue, 
 107-407, 103-109. 
 
 CURTESY AND DOWER 
 
 Estate by the curtesy. Every man who has married or shall marry a 
 woman, and by her has issue born alive, shall, after her death intektate as to 
 the lands, tenements and hereditaments hereinafter mentioned, be entitled to 
 an estate as tenant by the curtesy during his life, in all the lands, tenements 
 and hereditaments whereof his said wife was beneficially seized in deed dur¬ 
 ing the coverture, wherein the said issue was capable of inheriting, whether 
 the said seizin was of a legal or of an equitable estate; except that when the 
 
Inheritance Tax Law 
 
 27 
 
 wife has obtained a divorce a mensa et thoro, and is not living with her hus¬ 
 band at her death, or when the husband has abandoned his wife, or has 
 maliciously turned her out of doors, and they are not living together at her 
 death ; or if the husband has separated himself from his wife, and is living in 
 adultery at her death, he shall not be tenant by the curtesy of her lands, tene¬ 
 ments and hereditaments. 
 
 C. S., 2519 
 
 Requisites and attributes of tenancy by curtesy at common law: Richardson v. Richard¬ 
 son, 150-549; Cobb v. Rasberry, 116-137; Taylor v. Taylor, 112-134; Morris v. Morris, 
 94-613; Long v. Graeber, 64-431; Houston v. Brown, 52-161. Consideration of birth alive 
 as requisite: Fleming v. Sexton, 172-250. 
 
 Tenancy by curtesy initiate is now, by constitution and statutes, stripped of common-law 
 features and reduced to bare right of occupancy; but tenant by curtesy initiate still techni¬ 
 cally a freeholder: See section 2510—and regarded as having an interest in wife’s land, 
 Jackson v. Beard, 162-105; McGlennery v. Miller, 90-215. But compare Sipe v. Herman, 
 161-107, and dissenting opinions in .Jackson v. Beard, 162-105. 
 
 Estate of husband as tenant by curtesy consummate remains as at common law, and is 
 liable to sale under execution: Thompson v. Wiggins, 109-508; McCaskill v. McCormac, 
 99-548. 
 
 Husband must join in wife’s deed to pass his interest in her land as tenant by curtesy 
 initiate: McGlennery v. Miller, 90-215—and his act in joining is so far contractual that if 
 he is infant at the time he may subsequently disaffirm the deed in apt time, Jackson v. 
 Beard, 162-105. Husband as tenant by curtesy initiate is necessary party to suit respecting 
 wife’s land: McGlennery v. Miller, 90-215. 
 
 Wife’s obtaining divorce a mensa suspends husband’s rights in her lands until a recon¬ 
 ciliation: Taylor v. Taylor, 112-134. 
 
 Where deed to wife, who bought and paid for land, was lost without registration, and 
 after her death her husband procured a deed to be executed to himself, he held the land, by 
 implication of law, as trustee for their children, subject to his life estate by the curtesy: 
 Norcum v. Savage, 140-472. 
 
 LANDS SUBJECT TO CURTESY. For husband to have curtesy, wife must have had 
 seizin in deed at common law: Nixon v. Williams, 95-103; In re Dixon, 156-26—exception as 
 to wild lands, Pierce v. Wannett, 32-466. Where descent from ancestor in actual seizin is 
 cast on married woman, actual entry is not necessary to entitle husband to curtesy: Childers 
 v. Bumgarner, 53-297. 
 
 Seizin in wife subject to outstanding life estate does not give husband curtesy: Jones v. 
 Whichard, 163-241; In re Dixon, 156-26; Carter v. Williams, 43-177. But outstanding term 
 of years does not prevent curtesy: Carter v. Williams, 43-177. Husband entitled to curtesy 
 in 'wife’s equitable “estates”: Sentill v. Robeson, 55-510; Hunt v. Satterwhite, 85-73. But 
 not of lands held by the wife as trustee: Norton v. McDevit, 122-755; Seizin of wife as 
 tenant in common is sufficient: Childers v. Bumgarner, 53-297; Hunt v. Satterwhite, 85-73— 
 or as joint tenant since survivorship abolished, Ibid. 
 
 Where wife has life estate with power iof appointment in fee at her death, husband not 
 entitled to curtesy if she fails to appoint: Graves v. Trueblood, 96-495. 
 
 Where wife’s lands are mortgaged for husband’s debt, and mortgage is foreclosed after 
 her death, surplus goes to heirs, charged with husband’s curtesy: Harrington v. Rawls, 
 136-65. 
 
 Wife’s devise of lands acquired since 1868 defeats husband’s curtesy: Freeman v. Lule, 
 176-434, and see section 2511. 
 
 Who entitled to dower. Widows shall be endowed as at common law as 
 in this chapter defined: Provided , if any married woman shall commit 
 adultery, and shall not be living with her husband at his death, or shall be 
 convicted of the felonious slaying of her husband, or being accessory before 
 the fact to the felonious slaying of her husband, she shall thereby lose all 
 right to dower in the lands and tenements of her husband; and any such 
 adultery or conviction may be pleaded in bar of any action or proceeding for 
 the recovery of dower. 
 
 C. S., 4099. 
 
 Nature and history of dower discussed: Corporation Com. v. Dunn, 174-679 Widow’s 
 claim is in nature of a “writ of right” and is favored by law, and cannot be lost or for¬ 
 feited except for causes prescribed by statute or common law: Brown v Monsey, 1-6-772. 
 
 Where decree in an action for divorce a mensa et \thoro directed that husband pay a sum 
 in gross and be discharged from all further liability for the support of his wife, after his 
 death wife was entitled to dower in his lands: Taylor v Taylor 93-418 
 
 Wife who commits adultery and is not living with her husband at time of his death is 
 thereby deprived of her dower: Lee v. Thornton, 176-208; Phillips v Wiseman, 131-402. 
 Biearnv of wife forfeits all right of dower in first husbands estate: Irby v. Wilson, 21-568. 
 B &ent of dower, see C. S„ eh. 80, art 3 No statute of linHations barring application 
 of widows for dower: Brown v. Monsey, 126-772; Simonton v. Houston, 78 418. 
 
28 
 
 Inhekitance Tax Law 
 
 In what property widow entitled to dower. Subject to the provision in 
 the preceding section, every married woman, upon the death of her husband 
 intestate, or in case she shall dissent from his will, shall be entitled to an 
 estate for her life in one-third in value of all the lands, tenements and 
 hereditaments whereof her husband was seized and possessed at any time 
 during the coverture, in which third part shall be included the dwelling-house 
 in which her husband usually resided, together with offices, outhouses, build¬ 
 ings and improvements thereunto belonging or appertaining; she shall in like 
 manner be entitled to such an estate in all legal rights of redemption and 
 equities of redemption or other equitable estates in lands, tenements and 
 hereditaments whereof her husband was seized in fee at any time during the 
 coverture, subject to all valid encumbrances existing before the coverture or 
 made during it with her free consent lawfully appearing thereto. The jury 
 summoned for the purpose of assigning dower to a widow shall not be re¬ 
 stricted to assign the same in every separate and distinct tract of land, but 
 may allot her dower in one or more tracts, having a due regard to the interest 
 of the heirs as well as to the right of the widow. This section shall not be 
 construed so as to compel the jury selected to allot dower to allot the dwelling- 
 house in which the husband usually resided, when the widow shall request 
 that the same be allotted in other property. 
 
 c. s., 4100. 
 
 For partition and dower, see C. S., 3226. 
 
 For annotations, see C. S., 4100. 
 
 Widow’s interest not liable for husband’s debts. The dower or right of 
 dower of a widow, and such lands as may be devised to her by his will, if 
 such lands do not exceed the quantity she would be entitled to by right of 
 dower, although she has not dissented from such will, shall not be subject to 
 the payment of debts due from the estate of her husband during the term 
 of her life. 
 
 C. S., 4098. 
 
 Failure of the widow to dissent does not deprive her of her dower in the land as against 
 the rights of creditors: Trust Co. v. Stone, 176-270; Lee v. Giles, 161-541; Shackelford v. 
 Miller, 91-181; Simonton v. Houston, 78-408; Avery, ex parte, 64-113—and she is entitled 
 to the same remedies as in an application for dower, Simonton v. Houston, 78-408. 
 
 Where will gave certain legacies and devises to widow in lieu of dower, which amounted 
 to less in value than her dower, such legacies and devises were not assets liable to pay debts 
 of testator: Smith v. Smith, 79-455. A decree of sale in a petition to sell land for assets 
 does not estop the widow to claim dower in the proceeds unless her right was adjudicated: 
 Trust Co. v. Stone, 176-270. 
 
 Where the widow is entitled to a homestead in right of her husband she is not put to her 
 election to hold under the will or against it by dissent: Fulp v. Brown, 153-531. 
 
 DISTRIBUTION 
 
 Order of distribution. The surplus of the estate, in case of intestacy, shall 
 be distributed in the following manner, except as hereinafter provided: 
 
 Statute analyzed: Wells v. Wells, 158-330. Distributed according to law of domicile at 
 death: Jones v. Layne, 144-600; Cade v. Davis, 96-139; Medley v. Dunlap, 90-527; Jones v. 
 Gerock, 59-190. Widow dissenting from will, how share ascertained: Arrington v. Dortch, 
 77-367; Worth v. McNeil, 57-272; Credle v. Credle, 44-225; Hunter v. Husted, 45-97. 
 Widow’s share goes to her personal representative: Tart v. Tart, 154-502. Infants in ventre 
 sa mere: Grant v. Bustin, 21-77; Hill v. Moore, 5-233. Where will leaves proceeds of sale 
 of land to heirs, grandchildren take per stirpes: Lee v. Baird, 132-755, and cases cited. 
 Land to be sold and proceeds distributed becomes personalty, and “heirs’’ would mean next 
 of kin: Everett v. Griffin, 174-106. 
 
Inheritance Tax Law 
 
 29 
 
 1. If there are not more than two children, one-third part to the widow of 
 the intestate, and all the residue by equal portions to and among the children 
 of the intestate and such persons as legally represent such children as may 
 then be dead. 
 
 Case where “child’s share” in will interpreted: Eller v. Hillard, 107-486—“child’s part” 
 in will interpreted, McKrow v. Painter, 89-440. “Child’s part” in statute (interpreted: 
 Headen v. Headen, 42-162. 
 
 Right of adopted child, C. S., 185; adopted child inherits, how: King v. Davis, 91-142. 
 
 2. If there are more than tivo children, then the widow shall share equally 
 with all the children and be entitled to a child’s part. 
 
 3. If there is no child nor legal representative of a deceased child , then one 
 half the estate shall be allotted to the widow, and the residue be distributed 
 equally to every of the next of kin of the intestate, who are in equal degree, 
 and to those who legally represent them. 
 
 Baptist University v. Borden, 132-501. Who are “next of kin”: Peterson v. Webb, 39-56. 
 Representation among collateral kindred: Moore v. Rankin. 172-599. Estate divided between 
 widow and mother: Wells v. Wells, 156-246; S. c., 158-330. 
 
 Jf. If there is no widow, the estate shall be distributed, by equal portions, 
 among all the children, and such persons as legally represent such children 
 as may be dead. 
 
 As to grandchildren: Ellis v. Harrison, 140-444; Skinner v. Wynne, 55-41. 
 
 5. If there is neither widow nor children, nor any legal representative of 
 the children, the estate shall be distributed equally to every of the next of 
 kin of the intestate, who are in equal degree, and those who legally represent 
 them. 
 
 Next of kin: Peterson v. Webb, 39-56; G-illespie v. Foy, 40-280; representation and per 
 capita, Nelson v. Blue, 63-659; Johnston v. Chesson, 59-147. 
 
 6. When parents take. If, in the lifetime of its father and mother, a child 
 dies intestate, without leaving husband, wife, or child, or the issue of a child, 
 its estate shall be equally divided between the father and mother. If one 
 of the parents is dead at the time of the death of the child, the surviving 
 parent shall be entitled to the whole of the estate. The terms “father” and 
 “mother” shall not apply to a step-parent, but shall apply to a parent by 
 adoption. 
 
 Father and mother: Wells v. Wells, 158-330; S. c., 156-246; Davis v. R. R., 136-115 
 
 As between natural and adopted parent, the former inherits from child: Edwards v. 
 Yearby, 168-663. 
 
 7. When widow takes all. If there is no child nor legal representative of 
 a deceased child nor any of the next of kin of the intestate, then the widow, 
 if there is one, shall be entitled to all the personal estate of such intestate. 
 
 Next of kin: Peterson v. Webb, 39-56. 
 
 8. Distribution of a married woman's estate. If a married woman die in¬ 
 testate leaving one child and a husband, the estate shall be equally distiibuted 
 between the child and husband; if she leave more than one child and a hus¬ 
 band, the estate shall be distributed in equal portions and the husband shall 
 receive a child’s part, the child or children of any child or children of the 
 intestate who may have died prior to the mother to represent his, her, or 
 their parent in such distribution. 
 
 C. S„ 137. 
 
 See, also, C. S., 7. 
 
30 
 
 Inheritance Tax Law 
 
 9. When illegitimates take. Every illegitimate child of the mother dying 
 intestate, or the issue of such illegitimate child deceased, shall be considered 
 among her next of kin, and as such shall be entitled to a share of her per¬ 
 sonal estate as prescribed in this chapter. Illegitimate children, born of the 
 same mother, shall be considered legitimate as between themselves and their 
 representatives, and their personal estate shall be distributed in the same 
 manner as if they had been born in lawful wedlock. And in case of the death 
 of any such child or his issue, without leaving issue, his estate shall be dis¬ 
 tributed among his mother and all such persons as would be his next of kin 
 if all such children had been born in lawful wedlock. 
 
 C. S., 140. 
 
 Kennedy v. R. R., 167-14; Corn* v. Starling, 54-243; Kimbrough v. Davis, 16-71. 
 
 Illegitimate’s rights after legitimation by court proceeding or by subsequent marriage of 
 mother and reputed father. See C. S., 277-279. 
 
 DEATH BY WRONGFUL ACT 
 
 Death by wrongful act; application and distribution of recovery. When 
 the death of a person is caused by a wrongful act, neglect or default of 
 another, such as would, if the injured party had lived, have entitled him to 
 an action for damages therefor, the person or corporation that would have 
 been so liable, and his or their executors, administrators, collectors, or suc¬ 
 cessors, shall be liable to an action for damages, to be brought within one 
 year after such death, by the executor, administrator or collector of the 
 decedent; and this notwithstanding the death, and although the wrongful 
 act, neglect or default causing the death amounts in law to a felony. The 
 amount recovered in such action is not liable to be applied as assets, in the 
 payment of debts or legacies, but shall be disposed of as provided in this 
 chapter for the distribution of personal property in case of intestacy. 
 
 In all actions brought under this section the dying declarations of the 
 deceased as to the cause of his death shall be admissible in evidence in like 
 manner and under the same rules as dying declarations of the deceased in 
 criminal actions for homicide are now received in evidence. 
 
 C. S., 160. 
 
 DISTRIBUTION OF RECOVERY. The amount is not assets of the estate except for dis¬ 
 tribution: Hood v. Telegraph Co., 162-92. , Not subject to widow’s year’s support: Broadnax 
 v. Broadnax, 160-432. The statute of distributions of state: Neill v. Wilson, 146-242; Vance 
 v. R. R., 138-460; Davis v. R. R., 136-115; Hartness v. Pharr, 133-566; Baker v. R. R., 
 91-308. University gets it, if no next of kin: Warner v. R. R., 94-250. The recovery is not 
 liable to the debts of decedent: Neill v. Wilson, 146-242. Husband’s right to his wife’s 
 share as distributee had she lived: Ibid. The right is determined as of the time of intestate’s 
 death: Ibid. Distribution of recovery under Federal Employers’ Liability Act: Hudson v. 
 
 R. R., 176-488; Horton v. R. R., 175-472; overruling In re Stone, 173-208. 
 
 ADVANCEMENTS 
 
 1. Advancements to be accounted for. Children who shall have any 
 estate by the settlement of the intestate, or shall be advanced by him in his 
 lifetime, shall account with each other for the same in the distribution of 
 the estate in the manner as provided by the second rule in the chapter 
 entitled Descents, and shall also account for the same to the widow of the 
 intestate in ascertaining her child’s part of the estate. 
 
 C. S., 138. 
 
 ADVANCEMENTS. Defined and explained: Thompson v. Smith, 160-256; Tart v. Tart, 
 154-502; Griffin, ex parte, 142-116; Meadows v. Meadows, 33-148. 
 
Inheritance Tax Law 
 
 31 
 
 AD\ ANCEMENTS ACCOUNTED FOR. Grandchildren taking in their own right need 
 not account for advancements to parents: Skinner v. Wynne, 55-41; Lee v. Baird, 132-755; 
 Headen v. Headen, 42-159; Daves v. Haywood, 54-253. Child’s part under a certain will 
 discussed in Eller v. Lillard, 107-486; Mclvrow v. Painter, 89-440; Headen v. Headen, 
 42-162.^ Advancement by mother as well as father must be put in hotchpot; Daves v. Hay¬ 
 wood, 54-253. A delivery necessary to constitute advancement of personalty: Meadows v. 
 Meadows, 33-148. Children must account to widow, when: Eller v. Lillard, 107-486; Arring¬ 
 ton v. Dortch, 77-367; Worth v. McNeill, 57-272; Credle v. Credle, 44-225; Headen v. 
 Headen, 42-162. Will bequeathing personalty to children, less advancements, one child 
 dying, how construed: Scroggs v. Stevenson, i00-354. Gifts are presumed to be advance¬ 
 ments: Griffin, ex parte, 142-116; Harper v. Harper, 92-300; Bradsher v. Cannady. 76-445—• 
 but intention of parent governs, Niger v. Terry, 119-458; Harper v. Harper, 92-300; Barbee 
 v. Barbee, 109-299; Melvin v. Bullard, 82-33; Bradsher v. Cannady, 76-445—presumed not 
 to be advancement when father owes child, Haglar v. McCombs, 66-345. Where in will 
 bequest states it is not an advancement: James v. James, 76-331. Agreements between 
 children as to advancements: Bason v. Harden, 72-281—between child and father, Webb v. 
 Lyon, 40-67. Parol evidence conrpetent to rebut presumption as to an advancement arising 
 upon the face of a deed and to show parent’s real intention: Griffin, ex parte, 142-116. 
 
 GIFTS HELD TO BE ADVANCEMENTS. Slaves, even though afterwards emancipated: 
 Banks v. Shannonhouse, 61-284. Furniture to start child out in life: Hollister v. Attmore, 
 58-373; Shiver v. Brock. 55-137. Personalty to son-in-law: Bridgers v. Hutchins, 33-68. 
 Services of a slave loaned by father to son: Hanner v. Winburn, 42-142. Slave that dies 
 before intestate does: Walton v. Walton, 42-138. Slave to son-in-law an advancement to 
 daughter: Hicks v. Forrest, 41-528. An estate per autre vie: Dixon v. Coward, 57-354. 
 Land to daughter and son-in-law: Jones v. Spaight, 6-89. 
 
 GIFTS HELD NOT TO BE ADVANCEMENTS. Land to son-in-law: Banks v. Shannon- 
 house, 61-284. Land to child, where land in father’s possession, but really devised from 
 aunt: Hollister v. Attmore, 58-373. Money to supply child with necessities: Meadows v. 
 Meadows, 33-148; see, also, Walker v. Brooks, 99-207. 
 
 In dividing residue in a will, no advancements regarded: Donnell v. Mateer, 40-7; Rich¬ 
 mond v. Vanhook, 38-581; Hurdle v. Elliott, 23-174; Jerkins v. Mitchell, 57-207; Johnston 
 v. Johnston, 39-9; Brown v. Brown, 37-309; Croom v. Herring, 11-393—unless will says 
 distribution of residue must be as if testator died intestate, Raiford v. Raiford, 41-490. From 
 what date advancement reckoned: Shiver v. Brock, 55-137. Interest calculated on advance- 
 cents, when and how: Daves v. Haywood, 54-253; Tayloe v. Bond, 45-5; Scroggs v. Steven¬ 
 son, 100-360. Advancements valued at time the estate passes, and not subject to interest or 
 rents: Tart v. Tart, 154-502. 
 
 2. Children advanced to render inventory; effect of refusal. Where 
 any parent dies intestate, who had in his or her lifetime given to, or put in 
 the actual possession of, any of his or her children any personal property of 
 what nature or kind soever, such child shall cause to be given to the admin¬ 
 istrator or collector of the estate an inventory, on oath, setting forth therein 
 the particulars by him or her received of the intestate in his or her lifetime. 
 In case any child who had, in the lifetime of the intestate, received a part 
 of said estate, refuses to give such inventory, he shall be considered to have 
 had and received his full share of the deceased's estate, and shall not be 
 entitled to receive any further part or share. 
 
 C. S., 139. 
 
 Kiger v. Terry, 119-458; Scroggs v. Stevenson, 100-354; Bradsher v. Cannady, 76-446. 
 
 AlcLCmiENT TO AFTER-BORN CHILD 
 
 1. Allotment to after-born child in real estate. The share of an after- 
 born child in real estate shall be allotted to him out of any lands not devised, 
 if there is enough for that purpose; and if there is none undevised, or not 
 enough, then the whole share, or the deficiency, as the case may be, shall be 
 made up of the lands devised; and so much thereof shall be taken from the 
 several devisees according to their respective values, as near as may be con¬ 
 venient, as will make the proper share of such child. 
 
 C. S., 141. 
 
 For right of after-born child to share in testator’s estate, see C. S., 4169. 
 
 For all the beneficial purposes of heirship a child in ventre sa mere is considered abso- 
 lutelv born: Deal v. Sexton. 144-158. Presumption as to legitimacy, Johnson v. Chapman, 
 45-213 Inheritance of after-born children: Watkins v. Flora, 30-374; Graves v. Barrett, 
 126-267; King v. Davis, 91-142; Deal v. Sexton, 144-157. 
 
32 
 
 Inheritance Tax Law 
 
 2. Allotment to after-born child in personal property. The share of an 
 after-born child in the personal estate shall be paid and delivered to him out 
 of any such estate not bequeathed, if there is enough for that purpose; and 
 if there is none undisposed of, or not enough, then the whole share of the 
 deficiency, as the case may be, shall be made up from the estate bequeathed; 
 and so much shall be taken from the several legacies, according to their 
 respective values, as will make the proper share of such child. 
 
 C. S., 142. 
 
 Johnson v. Chapman, 45-213, 54-130. Right to share in personalty: Grant v. Bustin, 
 21-77; Hill v. Moore, 5-233. 
 
 3. Allotment of personalty from proceeds of realty. If, after satisfaction 
 of the child’s share of real estate out of undevised lands, there is a surplus of 
 such lands, and there is no personal estate undisposed of, or not enough to 
 make up his share of such estate, then the surplus of undevised land, or as 
 much as may be necessary, shall be sold and the proceeds applied to making 
 up his share of personal estate. And if, after satisfaction of the child’s share 
 of personal estate out of property undisposed of by the will, there is a surplus 
 of such property, then the surplus thereof shall be applied, as far as it will 
 go, in exoneration of land, both devised and descended; and the same shall 
 be set apart and secured as real estate to such child, if an infant, non compos, 
 or feme covert. 
 
 C. S., 143. 
 
 4. Effect of allotment of realty; contribution to equalize burden. Upon 
 the allotment to such child of any real estate in the manner aforesaid, he 
 shall thenceforth be seized thereof in fee simple; and the court shall give 
 judgment severally, in favor of such of the devisees and legatees of whose 
 lands and legacies more has been taken away than in proportion to the re¬ 
 spective values of said lands and legacies, against such of said devisees and 
 legatees of whose lands and legacies a just proportion has not been taken 
 away, for such sums as will make the contribution on the part of each and 
 every of them equitable, and in the ratio of the values of the several de¬ 
 vises and legacies. 
 
 C. S., 144. 
 
 5. After-born child on allotment deemed devisee or legatee. An after- 
 
 born child after such decrees shall be considered and deemed in law a legatee 
 and devisee as to his portion, shall be styled as such in all legal proceedings, 
 and shall be liable to all the obligations and duties by law imposed on such: 
 Provided, that all judgments or decrees bona fide obtained against the de¬ 
 visees and legatees previously to the preferring of any petition, and which 
 were binding upon or ought to operate upon the lands and chattels devised 
 or bequeathed, shall be carried into execution and effect notwithstanding, 
 and the petitioner shall take his portion completely subject thereto: Provided 
 further, that any suit instituted against the devisees and legatees previously 
 to such petition shall not be abated or abatable thereby nor by the decree 
 thereon, but shall go on as instituted, and the judgment and decree, unless 
 obtained by collusion, be carried into execution; but on the filing of the peti¬ 
 tion, during the pendency of such suit, the petitioner, by guardian, if an 
 infant, may become a defendant in the suit. 
 
 C. S., 145. 
 
Inheritance Tax Law 
 
 33 
 
 6. Before settlement executor may have claimants’ shares in estate 
 ascertained. In case no petition is filed within two years, as herein pre¬ 
 scribed, the executor or administrator with the will annexed, before he shall 
 pay or deliver the legacies in the will given, or before paying to the next of 
 kin of the testator any residue undisposed of by the will, shall call upon the 
 legatees, devisees, heirs and next of kin, and the said after-born child, by 
 petition in the Superior Court, to litigate their respective claims, and shall 
 pray the court to ascertain the share to which said child shall be entitled, 
 and to apportion the shares and sums to which the legatees, devisees, heirs, 
 or next of kin shall severally contribute toward the share to be allotted to 
 said child, and the court shall adjudge and decree accordingly. 
 
 C. S., 146. 
 
 Johnson v. Chapman, 45-213; 54-130. 
 
 YEAR’S ALLOWANCE 
 
 AVho entitled to allowance. Every widow of an intestate, or of a testator 
 from whose will she has dissented, shall.be entitled, besides her distributive 
 share in her husband’s personal estate, to an allowance therefrom, for the 
 support of herself and her family for one year after his decease, and such 
 allowance shall be exempt from any lien, by judgment or execution, acquired 
 against the property of her husband; Provided, if any married woman shall 
 commit adultery, and shall not be living with her husband at his death, or 
 shall be convicted of the murder of her husband, or of being accessory before 
 the fact to the murder of .her husband, she shall thereby lose all right to a 
 year’s provision, and to. a distributive share from the personal property of 
 her husband, and such adultery or conviction may be pleaded in bar of any 
 action or proceeding for the recovery of such rights and estates. 
 
 C. &., 4108. 
 
 For annotations, see C. S., 4108. 
 
 Procedure for assignment, C. S., ch. 80, art. 4. 
 
 Amount of allowance, C. S., 4120, 4125. 
 
 When children entitled, C. S., 4111. * 
 
 As to distributive share in husband’s estate, see Distribution. 
 

 
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FOR USE ONLY IN 
 
 THE NORTH CAROLINA COLLECTION