Beidler v. South Carolina Tax Comm'n

• Decision Date: 27 May 1931
• Docket Number: No. 12212.,12212.
• Citation: 160 S.E. 264
• Parties: BEIDLER et al. v. SOUTH CAROLINA TAX COMMISSION.
• Court: South Carolina Supreme Court

160 S.E. 264

BEIDLER et al.

v.SOUTH CAROLINA TAX COMMISSION.

No. 12212.

Supreme Court of South Carolina.

May 27, 1931.

Proceedings between Francis Beidler, II, and another, as executors of the last will and testament of Francis Beidler, deceased, and the South Carolina Tax Commission, for the determination of an inheritance tax alleged to be due the state of South Carolina. From a decision of the South Carolina Tax Commission imposing an inheritance tax on certain assets of the estate, the executors appeal.

Decision affirmed in part, and appeal in part sustained and decision reversed, with directions.

On remand from the Supreme Court of the United States (282 U. S. 1, 51 S. Ct. 54, 75 L. Ed. 131), which reversed in part the judgment of the Supreme Court of South Carolina; on motion by the executors to reverse the decision of the South Carolina Tax Commission in conformity with the opinion of the Supreme Court of the United States; and on motion by the South Carolina Tax Commission to refer the case back to the Tax Commission to take additional testimony.

Motion of the executors granted, and motion of the Tax Commission denied.

Pages 3 and 4 of the case and exceptions directed to be reported are as follows:

On July 25, 1925, the South Carolina tax commission levied an inheritance or transfer tax upon all of the above assets of $144,100.10. The following is the computation sheet:

Exhibit No. 1.

South Carolina Tax Commission.

Inheritance Tax Division.

(Nonresident Testate)

Computation Sheet.

Will of Beidler, Francis

Late of State of Illinois

Executor Geo. Engelking & Francis Beidler II

Address 20 W. Jackson Blvd, Chicago.

Attorneys Hendersons & Salley Address Aiken, S. c. Date of Qualification 1-28-25 Date Tax Due July 31, 1925

                -----------------------------------------------------------
                |                  |Property and Summary of Distribution.||
                |------------------|-------------------------------------||
                |Personal estate   |$2,253, 536.22                       ||
                |------------------|-------------------------------------||
                |Real estate       |                                     ||
                |------------------|-------------------------------------||
                |Toal estate       |$2,253, 536.22                       ||
                |------------------|-------------------------------------||
                |Debts and expenses|5, 000.00                            ||
                |------------------|-------------------------------------||
                |Net estate        |$2,248, 536.00                       ||
                |------------------|-------------------------------------||
                |Exemptions        |20, 200.00                           ||
                |------------------|-------------------------------------||
                |                  |$2,228, 336.00                       ||
                -----------------------------------------------------------
                

                ---------------------------------------------------------
                |           |Certifications.|               |           |
                |-----------|---------------|---------------|-----------|
                |           |Date.          |Certificate No.|Amount.    |
                |-----------|---------------|---------------|-----------|
                |To executor|July 25th, 1925|...........    |$144,106.10|
                ---------------------------------------------------------
                

                -------------------------------------------------------------------------------
                |Com       |putation of  |      |        |          |        |       |        |
                |          |Tax.         |      |        |          |        |       |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |Devisees  |             |      |        |          |        |       |        |
                |and       |             |      |        |          |        |       |        |
                |Legatees. |             |      |        |          |        |       |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |Name.     |Relationship.|Class.|Total   |Exemption.|Taxable |Rate.  |Net Tax.|
                |          |             |      |Shares. |          |Shares. |       |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |(1)       |             |      |$749,512|          |$739,512|       |        |
                |Elizabeth |wife         |2     |07      |$10,000 00|07      |1      |$ 200 00|
                |L.Beidler |             |      |        |          |        |       |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |2       |400 00 |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |3       |1, 200 |        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |4       |2.800  |        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |5       |7, 500 |        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |6       |26, 370|        |
                |          |             |      |        |          |        |72     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |        |$38,470|        |
                |          |             |      |        |          |        |72     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |(2)Francis|son          |4     |500, 000|5, 000 00 |495, 000|1      |200 00  |
                |Beidler   |             |      |00      |          |00      |       |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |2       |400 00 |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |3       |1, 200 |        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |4       |2, 800 |        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |5       |7, 500 |        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |6       |11, 700|        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |        |$23,800|        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |(3)       |             |      |        |          |        |       |as No.  |
                |Elizabeth |daughter     |4     |500, 000|5, 000 00 |495, 000|same or|2.      |
                |L.Beidler |             |      |00      |          |00      |       |$23,800 |
                |          |             |      |        |          |        |       |00      |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |(4) The   |             |      |        |          |        |       |        |
                |Francis   |             |      |499, 024|          |498, 824|       |        |
                |Beidler   |none         |7     |15      |200 00    |15      |4      |800 00  |
                |Charitable|             |      |        |          |        |       |        |
                |Trust     |             |      |        |          |        |       |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |6       |1, 200 |        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |8       |3.200  |        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |10      |7, 000 |        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |12      |18, 000|        |
                |          |             |      |        |          |        |00     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |14      |27, 835|        |
                |          |             |      |        |          |        |38     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |        |          |        |$58,035|        |
                |          |             |      |        |          |        |38     |        |
                |----------|-------------|------|--------|----------|--------|-------|--------|
                |          |             |      |$2,248, |$20,200 00|$2,228, |       |$144,106|
                |          |             |      |536 22  |          |336 22  |       |10      |
                -------------------------------------------------------------------------------
                

Arthur B. Schaffner, of Chicago, Ill., and Hendersons & Salley, of Aiken, for appellants.

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