OAG 40-25.

• Case Date: August 05, 1940
• Court: Oregon

Oregon Attorney General Opinions 1940. OAG 40-25. 31OPINION NO. 40-25[20 Or. Op. Atty. Gen. 31]Right of the United States to receive property located in Oregon, by terms of the will of a resident of Oregon, is subject to state inheritance tax.August 5, 1940.Hon. Walter E. Pearson,State Treasurer. Dear Sir: Under date of July 19, 1940, you submit a copy of the last will and testament of a person who died on May 14, 1940, a resident of Oregon, leaving an estate now in process of administration of an appraised value of $15,228.94, the balance of which, after satisfying certain specific provisions, is given to the government of the United States of America. You request me to advise you if this balance is subject to an inheritance tax. Section 10-601, Oregon Code 1935 Supplement, as amended by chapter 148, Oregon Laws, 1939, provides, among other things, that:

"All property within the jurisdiction of the state, and any interest therein, whether belonging to the inhabitants of this state or not, and whether tangible or intangible, which shall pass or vest by dower, curtesy, will or by statutes of inheritance of this, or any other state, or by deed, grant, bargain, sale or gift, or as an advancement or division of his or her estate made in contemplation of the death of the grantor, or bargainor, or intended to take effect in possession or enjoyment after the death of the grantor, bargainor or donor to any person or persons, or to any body or bodies, politic or corporate, in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled, in possession or expectation, to any property or income thereof, shall be and is subject to tax at the rate hereinafter specified in section 10-603, Oregon Code 1935 Supplement, to be paid to the treasurer of the state for the use of the state; * * *".

And further provides that devises, bequests, legacies and gifts to certain organizations, or in trust for such organizations, shall be exempt from taxation under the provisions of said act, but does not contain any provision exempting gifts to the United States from said tax. In United States v. Perkins, 163 U. S...