2.5 of INHERITANCE-TAX LAWS DIGEST OF THE PRINCIPAL FEATURES OF THE LAWS OF GREAT BRITAIN, LETTERS OF TRANSMITTAL. DEPARTMENT OF COMMERCE AND LABOR, SIR: In compliance with your request to be supplied with certain data concerning the inheritance-tax laws of Great Britain, France, and Germany, I directed the Solicitor of this Department to prepare a memorandum containing a digest of the laws in question, including a statement of the revenues derived therefrom and an outline of the inheritancetax laws of the United States, Federal and State, which was transmitted to you in March last. By reason of the general interest manifested in the subject of inheritance taxation, evidenced not only by discussions in the public press and elsewhere, but by inquiries made of this Department, I have thought that the publication of the compilation mentioned, which merely presents without argument and in brief space a quantity of material and information not readily accessible, would be both useful and timely. Accordingly, with your permission, I now have the honor to submit herewith, in printed form, the digest previously transmitted, with some additions, and with such corrections as were necessary to bring the matter more nearly to date. I have the honor to be, Mr President, your obedient servant, The PRESIDENT. Secretary. DEPARTMENT OF COMMERCE AND LABOR, SIR: I have the honor to submit herewith a digest of the principal features of the inheritance-tax laws of Great Britain, France, and Germany, including a statement of the revenues derived therefrom, and an outline of the inheritance-tax laws of the United States, Federal and State, to which has been added a collection of cases bearing on the general subject, arranged so as to show the principal questions presented for judicial determination. At the same time, I desire to acknowledge my indebtedness to Mr. Luther Hess Waring, of the Bureau of Corporations, for assistance in translation, and to Mr. Max West, of the same Bureau, for material aid, both in labor and suggestion, rendered throughout. The subject of inheritance taxation is comprehensively treated by Mr. West in his monograph published in Columbia University Studies in History, Economics and Public Law, Vol. IV, No. 2, 1893; revised and republished, 1907. A reference to other literature on the subject will be found in the Select List of Works relating to Taxation of Inheritances and Incomes, 1907, prepared by the Chief Bibliographer of the Library of Congress. Very respectfully, CHARLES EARL, Solicitor. Secretary of Commerce and Labor. To Hon. OSCAR S. STRAUS, 5 |