In re Estate of Webb

This case comes before us on appeal from the Chittenden Probate Court, with stipulated facts and two questions agreed upon and certified for our determination under V.R.A.P. 5(a). The issues are relatively cleancut, and arise from our decision in In re Estate of Eddy, 135 Vt. 468, 380 A.2d 530 (1977). There we struck down the graduated probate “distribution fee” imposed under 32 V.S.A. § 1434(6) as in fact a tax violative of the proportional contribution clause contained in Chapter 1, Article 9, of the Vermont Constitution.

The decedent Webb died testate, and his will was duly filed for…