Some notes on death taxes in Manitoba

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Barbour, Harold Douglas
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The little work has a reason for its being in the wirter's belief that the subject of taxation of property at death is becoming more and more a matter of general interest in this Province. It represents an attempt to assemble certain statisitical data in such manner and in such combinations as to demonstrate clearly the way in which the burden of this sort of taxation is borne in Manitoba by the comparatively wealthy and the remainder of the community, respectively, as well after as before coming into force of the Manitoba Succession Duty Act of 1930. Some further data, collected in the course of the same investigation, are then used in an attempt to estimate the probable immediate loss of revenue to the Government of the Province of Manitoba through the completion of arrangements between this and other provinces and states for the elimination of double taxation in regard to intangible personal property by the complete recognition of the principle of "Mobilia sequuntur personam" and the consequent taxation of such property at one place only, namely, the place of domicile of its late owner. It was thought advisable to provide an introductory chapter in the form of a brief historical and economic note on inheritance and succession, and the inheritance tax, together with a few remarks on progressive taxation and its justification in modern economic theory. The first investigation yielded a number of results which are simply recorded in comparative form, without much comment, as they mostly speak for themselves when considered along with the principles outlined in the introductory chapter. As a result of the second investigation, the suggestion is put forward for the adoption by the Province of Manitoba of the policy of exempting from death taxes here the intangible personal property of decedents domiciled in such other jurisdictions as will agree to assume a similar attitude towards the personal property of decendents domiciled in Manitoba...