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P. v., Сн. vii.
INHERITANCE TAX.
іву
Before handing over the property to the heirs, State Consular
Officers are required to deduct the amount of inheritance tax1 due
and remit same to the II. Department of the Ministry of Foreign Affairs.
Elective Consular Officers remit it to their State Consul.
The inheritance tax is graduated as follows :—
1. i per cent, on all property inherited by husbands and wives, by
relations in the direct line—either ascending or descending—by
adopted children, or the husbands or wives of children ;
2. 4 per cent, on all property inherited by step-children, brothers
and sisters, half-brothers and sisters and the children of deceased
brothers and sisters or half-brothers and sisters ;
3. 6 per cent, on all inheritances by relatives in the third degree
of relationship not mentioned in § 2 of this article, and by relatives
in the fourth degree of such relationship ; and
4. 8 per cent, on all property inherited by persons who do not
come under either of the heads enumerated in the three preceding
paragraphs of this Article.2
No succession duty is paid if the inheritance does not exceed
1,000 roubles.
-o-
CHAPTER VIII.—Minors and Widows Abroad.
In virtue of their office, Russian Consular Officers are provisionally
the guardians and curators of the widows and orphans of all Russian
subjects dying in their Consular district.3 The Consul assumes the
charge of all property belonging to the widow and orphans, protects
them against possible oppression, settles with their creditors and
debtors, in short, in every respect takes the place of guardian to them,
always conforming to the laws of the country, and to the existing
treaties.
The Consul only interferes in his official capacity if the deceased
has not himself appointed a trustee or a guardian living in the place.
His duties only last until the family of the deceased, or the proper
authority, have made special provisions in this respect. In laying
down his provisional administration, the Consul gives an account of
it to the proper person or Department.4
With regard to the legal status of a widow, the Consul must bear
in mind that a Russian woman who has attained her majority enjoys,
according to Russian law, full legal capacity ; is not in need of a
guardian ; has the right, when married, to dispose of her property
at her own discretion and to manage it herself,5 and may enter into
liabilities without requiring the consent of anyone.6 After the death
1 Code of Government dues and taxes, Art. 167.
2 Ibid., Art. 154. 3 Consular Reg., Art. 2. 4 Ibid., Art. 77.
6 Code of Civil Laws, Arts. 109 tS: 115. 6 Ibid., Art. 221.
§143.
§143.
Consular
Assistance
to Minors
and Widows.
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