The study of Virginia's inheritance and gift tax structure and this report are the results of the House Resolution No. 34, passed at the 1977 Session of the General Assembly.

Pursuant to this directive, the following legislators were appointed to serve on the subcommittee: Senator Hunter B. Andrews, Chairman; Delegate Claude W. Anderson, Vice Chairman; Senator Adelard L. Brault; Senator William .F. Parkerson, Jr.; Delegate Bernard G. Barrow; Delegate David G. Brickley; Delegate Frederick H. Creekmore; Delegate Thomas J. Michie, Jr.; and Delegate D. French Slaughter, Jr. The following citizen members were also appointed to serve on the subcommittee: Professor Edwin S. Cohen, Charlottesville; Lewis M. Costello, Esquire, Winchester; John Fisher, Winchester; Waller H. Horsley, Esquire, Richmond; Robert Layton, Richmond; N. Andre Nielsen, Richmond; and Carroll Kem Shackelford, Esquire, Woodberry Forest.

Delegate Archibald A. Campbell, chairman of the House Finance Committee, and Delegate Carrington Williams, chairman of the Revenue Resources and Economic Commission, were elected to serve on the subcommittee as ex-officio members.

On January 18, 1978 the House Finance Committee accepted the subcommittee's report and ordered that it be printed and distributed.

The subcommittee was assisted in its study by the staff of the Virginia Division of Legislative Services. Specific staff assigned to the subcommittee were: E. M. Miller, Jr., Staff Attorney; John A. Garka, Economist; Sally T. Warthen, Attorney; Jill M. Pope, Legislative Research Associate and William L. Higgs, Student Research Associate. Also assisting the subcommittee were representatives from the Department of Taxation, especially W. H. Forst, State Tax Commissioner, and Lawrence C. Haake, Jr., Director of Inheritance and Gift Taxes.