Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of Arkansas, California, Colorado, Connecticut, Delaware, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming and Former Acts of Congress with Forms and Full Texts of Statutes

Peter V. Ross

Bancroft-Whitney, 1912 - Inheritance and transfer tax - 841 pages

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NATURE BASIS AND EXTENT OF TAX 1 Meaning of Inheritance Tax 2 Various Forms of Tax 3 Distinction Between Various Taxes 4 Tax not ...	1

CHAPTER II	20

INTERPRETATION OF STATUTES 33 Statutes Adopted from Another State 34 Statutes in Pari Materia 35 Strict or Liberal Construction 36 Law ...	49

MINNESOTA STATUTE	51

Law Governing Estates in Remainder	57

Law Governing RemaindersConstitutional Questions	59

Law Governing Powers of Appointment	62

Amendatory	64

Legacy Charged upon Real Estate	601

Testamentary Provision for Payment	602

Sale of Property to Pay	603

Bequest to Executor in Lieu of Compensation 903 Time for PaymentInterest and DiscountBondLien	604

Penalty for Nonpayment of Tax 905 Collection of Tax by Executor 906 Sale of Property to Pay	605

Refund of Tax on Proof of Debts After Distribution 910 Transfer of Property of Nonresident Decedent	606

Liability of Property to Tax Due Prior to Passage of This Act 912 Valuation of Annuities and Estates for Life or for Years 913 Refund of Tax Erron...	607

Examination of Papers and Records by Controller 916 Appraisers and Appraisement	608

Curative Act 43 Repeal and Reenactment of Statute	65

Repeal of United States Statute	66

CHAPTER IV	68

Bequest in Discharge of Debt or Obligation	102

Advancements	104

CHAPTER V	106

Transfers in Contemplation of Death in General	117

Probate Court Having Jurisdiction	118

Rate of TaxationRelationship of Parties 86 Time for Assessment of	119

Gifts Inter Vivos or Causa Mortis	120

CHAPTER VI	121

Future Contingent EstatesUnited States Rule	144

Person or Fund Liable for	145

Amount of Tax on Contingent Remainder 103 Law Governing TaxRetrospective Statute	147

vii	149

Consideration of Services	154

Situs of PropertyNonresidence	155

CHAPTER VIII	169

Adopted Children	180

Persons to Whom Decedent Stood as Parent	182

Illegitimate Children	184

Nation State or Municipality	185

CHAPTER IX	187

Educational Institutions	198

Religious Institutions	200

Institutions for Support of the Aged or Indigent	203

Hospitals and Infirmaries	205

Cemetery Association	207

Masses for Repose of Souls 154 Societies for Prevention of Cruelty	208

CHAPTER X	210

CHAPTER XI	221

Debts Due Nonresident	238

Notes Papers and Securities	239

Notes Secured by Mortgage on Real Estate	242

Corporate Bonds	244

Stock in Domestic Corporations	246

Stock in Corporation Organized in Two States	254

Stock in Foreign Corporations	256

CHAPTER XII	258

CHAPTER XIII	267

CHAPTER XIV	275

CHAPTER XV	280

CHAPTER XVI	285

CHAPTER XVII	294

CHAPTER XVIII	311

CHAPTER XIX	326

CHAPTER XX	334

CHAPTER XXI	339

Petition for Appointment of Appraiser in Estate of Resident Decedent 341 Petition for Appointment of Appraiser in Estate of Nonresi dent Decedent ...	355

Petition for Order Fixing Tax Without Appraiser	357

Order Fixing Tax Where No Appraiser Appointed	358

Petition to Declare Estate Exempt	359

Order Exempting Estate	360

Order Remitting Report to Appraiser	361

Composition Agreement	362

Waivers of Notice by Controller	363

Affidavits for Appraisal of Nonresidents Estate	364

Memorandum Used by Appraisers of New York County for Preparation of Affidavits	365

District Attorney ProceedingsPetition for Citation	366

District Attorney ProceedingsOrder for Citation	367

District Attorney ProceedingsCitation	368

District Attorney ProceedingsOrder Appointing Appraiser	389

District Attorney ProceedingsDecree Fixing Tax Directing Payment	390

CHAPTER XXIII	391

Rate of Taxation in Case of Collateral Relatives 404 Rate of Taxation in Other Cases 405 Estates for Years or LifeRemainders 406 Bequests to Exec...	392

InventoryCollection of Tax 409 Legacies Charged upon Real EstateCollection of Tax 410 Valuation and Appraisement of Property	393

Jurisdiction of Probate Court 412 Account of Executor not Settled Until Tax Paid 413 Duty of Attorney GeneralAppointment and Compensation of ...	394

CHAPTER XXIV	395

Rates of Taxation on Estates Over 25000	397

Estates for Years or LifeRemainders and Contingent Interests	398

CHAPTER XXV	410

Bequests to Executors in Lieu of Compensation	420

Time for Payment of TaxInterest and Discount	421

Penalty for Nonpayment	422

Collection of Tax by Executor or Trustee	423

Sale of Property to Pay	424

Payment to County TreasurerDuty of ControllerReceipts	425

Refunding Excess Payments	426

Transfer or Delivery of Stock Securities DepositsNotice	427

Appraisers and Appraisement	428

Jurisdiction of Courts	429

CHAPTER XXVIII	432

Classification of BeneficiariesTax Rates on Estates Under 25000	433

Rates of Taxation on Estates Over 25000	434

Estates for Years or LifeRemainders and Contingent Interests 494 Bequests to Executor or Trustee	435

Time of Payment of TaxInterest and Discount 496 Collection of Tax by Executor or Trustee 497 Sale of Property to Pay	436

Payment to County TreasurerDuty of ControllerReceipts 499 Refunding Excess Payments 500 Transfer or Delivery of Stocks Securities DepositsNot...	437

Appraisers and Appraisement	438

Appraiser Taking Other Than Regular FeesPenalty Therefor 503 NonresidentsJurisdiction of Court 504 Citation to Delinquent Taxpayer	439

504a Proceedings by District Attorney Against Delinquent 505 Entries Records and Reports of County Clerk	440

Costs of Proceedings Against Delinquent 507 Payment by County to State Treasurer 508 Furnishing Copy of Receipts to Persons Applying Therefor...	441

Enforcement of Lien of TaxQuieting Title	442

Repeal of Conflicting Acts	443

CHAPTER XXIX	444

Time for PaymentInterest and DiscountBond for Payment 517 Collection of Tax by Executor 518 Liability of ExecutorSale of Property to Pay	447

Payment by Executor to County TreasurerReceipts and Vouchers 520 Executor to Give Notice to County Treasurer of Transfers 521 Refunding Ex...	448

Refunding of Tax Erroneously Paid	449

Fees of ClerkInheritance TaxClerk and Attorney	450

Appraiser Receiving Illegal FeesPenalty 527 Jurisdiction of Court 528 Citation to Delinquent Taxpayer	451

Duty of State Attorney to Collect Tax 530 Statement to County Treasurer of Unpaid Taxes 531 Allowance for Expenses Incurred 532 Record to be...	452

Commissions of County Treasurer 535 Receipts for Payment of Tax 536 Proceedings to Determine Whether Transfer Subject to Tax 537 Lien of	453

Contingent or Expectant Estates 539 Computation of Taxes on Expectant Estates Under Former Statute	454

Guardian for Person Under Disability 541 Transfers Exempt from Tax 542 Transfers by Deed Instrument or Memoranda 543 Certified Copies of Pa...	455

Repeal of Other Statutes	456

Statement to County Treasurer of Unpaid Taxes	457

Property of Foreign Estates not Specifically Devised 586 Approval of Compromise Settlement 587 Unknown Heirs 588 Refund of Tax 589 Contin...	458

Estates for Years or for Life in Personal Property	463

Bond to Secure Payment of Tax on Deferred Estates 559 Terms and Conditions of Bonds 560 Removal of Property from StatePenalty	464

Value of Annuities Life Term and Deferred Estates 562 Collection of	465

CHAPTER XXXI	476

Deposit for Payment of Tax in Case of Contingent Gift 597 Assessment of TaxValue of Property	479

Payment of Tax on Future Interests 599 Bequests to Executors in Lieu of Compensation 600 Collection of Tax by Executor	480

Tax on Stock Transferred by Foreign Executor	481

Tax on Assets Delivered to Nonresident 608 Refunding Excess Payments 609 Determination of Value of Property 610 Determination of Tax by Co...	482

Jurisdiction of Probate Court 612 Administration at Instance of Tax Commission	483

Account of Executor not Settled Until Tax Paid 614 Proceedings for Recovery of Tax 615 Retrospective Operation of Statute 616 Report of Count...	484

Taxes to be Paid into State Treasury 619 Definitions of Terms	485

Receipts for Payment of	486

Payment by Executor to Sheriff or CollectorReceipts and Vouchers	488

Refund to Legatee of Overpayment 629 Transfer of Stock or LoansPayment of	489

CHAPTER XXXIII	492

Taking Possession of Succession Without Authority of Court 638 Executor to Fix Amount of Tax 639 Collection of	493

Liability of ExecutorNo Discharge Until Tax Paid 641 Duty of Heir When Administration not Ordered by Court 642 Payment of Tax 643 Sale of P...	494

Search by Tax Collector 646 Appointment of Executor When Will Found 647 Procedure Where No Will Found	495

Proceedings by Heir or LegateeCosts and Attorney Fee 649 Rights of Creditors Preserved 650 Tax on Entire Succession to be Paid When Accepted ...	496

Burden of Proof to Establish Exemption 653 Jurisdiction of District Court 654 Curator Ad Hoc to Represent Nonresident and Unknown Heirs 655 ...	497

Valuation of Annuities 658 Interest on Delinquent Tax 659 Costs to be Borne by Mass of Succession	498

CHAPTER XXXIV	499

Bequests to Executor in Lieu of Compensation 663 Time for Payment of TaxInterestLien	501

Liability of Executor 665 Collection of Tax by Executor 666 Legacies Charged upon Real Estate 667 Legacies for a Limited Period	502

Application by Attorney General for Appointment of Administrator 679 Failure of Executor to File Inventory 680 Property Subject to Tax in Anot...	505

Report of Deaths to Attorney General 682 Stock in Corporations Organized in Two or More States 683 Transfers of Stocks Bonds etc not Subject to	506

Transfer of Stocks etc of Nonresident Decedent 685 Delivery or Transfer of Assets of Nonresident Without Payment of Tax 686 Proceedings to Re...	507

Retrospective Operation of Statute 688 Payment of Funds to State Treasurer	508

CHAPTER XXXV	509

Valuation of PersonaltySale of Property to Pay Tax 692 Failure of Executor to Pay Tax Within Thirteen Months 693 Appointment of Appraisers of ...	510

Inventory of Real Estate 697 Death or Refusal of Appraiser to Act 698 Return of Inventory of Real Estate 699 Appraisement Deemed to be True V...	511

CHAPTER XXXVI	516

Assessment upon Actual Value of Property	519

Payment of Tax on Future Interests 721 Bequests to Executors in Lieu of Compensation 722 Collection of Tax by ExecutorSale of Land 723 Legac...	520

Testamentary Provision for Payment of Tax 725 Sale of Real Estate to Pay Tax 726 InventoryPenalty for Failure to File 727 Copies of Inventory a...	521

Transfer or Delivery of SecuritiesNotice to Treasurer and Re ceiver General 730 Tax Commissioner to be Party to Petition by Foreign Executor 731...	522

Appraisal and Valuation of Property 733 Determination of Amount of Tax by Commissioner 734 Jurisdiction of Probate CourtLiability of Executor	523

CHAPTER XXXVII	528

Proceedings to Enforce TaxForeclosure of LienRedemption	529

Interest and Discount 751 Collection of Tax by ExecutorSale or Mortgage of Property	534

Refund of Tax Erroneously Paid 753 Payment of Tax in Case of Reversions or Remainders	535

Bequests to Executor in Lieu of Commissions 755 Transfer or Delivery of Stock Deposits or SecuritiesNotice 756 Jurisdiction of Probate CourtPetiti...	536

Appointment of AppraisersValuation of Property	537

Notice of AppraisementProceedings and Expenses 759 Report of AppraiserAssessment of Tax 760 Notice to Attorney General of DelinquenciesProc...	538

ReceiptsTransfer Taxbook	540

Fees of County Treasurer 763 Record to be Kept by Probate Judge	541

Copies of Letters and FormsReport of Register of DeedsProperty of Nonresident	544

Report of County TreasurerExaminers of Records	545

Payment to State TreasurerApplication of Funds 767 Definitions of Terms 768 Time When Statute Takes Effect	546

Transfers Subject to Tax 770 Computation of	547

CHAPTER XXXIX	565

Payment of Tax on Reversions Remainders and Expectancies 810 Bequests to Executors in Lieu of Commissions	568

Proceedings upon Failure of Executor to Pay Tax 838 Administrator De Bonis Non 839 Refund in Case of Debts Proved After Distribution 840 Ref...	579

Appraisers and Appraisement 843 Appraiser Taking More Than Regular FeesPenalty	580

844 Jurisdiction of Courts 845 Citation to Compel Payment 846 Proceedings upon Failure to Administer Estates	581

Action to Enforce Tax 848 Statement by Clerk of Delinquent Taxes 849 Costs of Collection 850 Record to be Kept by Clerk 851 Duties of County...	582

Receipts for Payment of TaxRecords 853 Purposes to Which Taxes Shall be Devoted 854 Repeal of Inconsistent Acts 855 Time When Statute Takes...	583

CHAPTER XLI	584

Estates for Years or for Life and Remainders	585

Time for PaymentInterestBond 859 Collection of Tax by Executor 860 Sale of Property to Pay	586

Payment by Executor to County TreasurerReceipts 862 Information to County Treasurer of Taxable Transfers 863 Refunding Tax When Debts Pro...	587

Appraisers and Appraisement 867 Appraiser Receiving More Than Legal FeesPenalty	588

Jurisdiction of County Court 869 Proceedings to Enforce Tax 870 Notice to County Attorney of Refusal to Pay Tax 871 Statement of County Judg...	589

Book and Records to be Kept by County Judge 874 Disposition to be Made of Revenue 875 Receipts for Payment of	590

Lien of	591

CHAPTER XLII	592

Notice to State Treasurer of Transfer of Estate of Decedent 888 Determination of Amount of	596

ReappraisementAssessment of	597

AppealEnforcement of Lien 891 Application by State Treasurer for Administration 892 Account of Executor not Allowed Until Taxes Paid	598

Appearance Before State Treasurer in the Matter of Taxes 894 Transfer of Stock or Obligations by Foreign Executor	599

Transfer of Securities or Assets Belonging to Estate of Nonresident 896 State Treasurer a Party to All Proceedings 897 Books and Blanks to be Furni...	600

CompensationPenalty for Taking Illegal Fees 918 Jurisdiction of Ordinary 919 Citation to Delinquent Taxpayer 920 Notice to Attorney General of ...	609

Records to be Kept by Controller 922 Compensation to Person Discovering Taxable Transfer 923 False Statement to AppraiserPenalty 924 Definiti...	610

Constitutionality of Sections 926 Repeal of Inconsistent ActsLiens and Remedies 927 Exemption of Certain Transfers 928 Retrospective Operation o...	611

CHAPTER XLIV	612

Exemptions in Article One not Applicable 956 Limitation of Time	629

Appraisers and Appraisement	630

Appraiser Taking Other Than Regular FeesPenalty	631

Jurisdiction of County Court	632

Receipts and Vouchers 964 Transfers of Stocks or Bonds by Foreign Executor 965 Refunding Tax When Debts Proved After Distribution 966 App...	633

Appraiser Taking More Than Legal FeesPenalty 968 Records to be Kept by Clerk of Court 969 Proceedings in Case of Delinquencies	634

Compensation of Clerk of Court 971 Liability of Clerk of Court 972 Returns to be Made by Clerk of Court	635

CHAPTER XLVI	636

Property Belonging to Foreign Estates Liable to Tax in This State	637

Property of Foreign Estate in Part Exempt in This State 979 Inventory to be Filed by ExecutorLien of	638

Estate for Life or for Years and Remainders 983 Bequest to Executor in Lieu of Compensation	639

Legacies Charged upon Real Estate 985 Collection of Tax by Executor 986 Time for Payment of TaxInterest 987 Appraisement of Real Estate 988...	640

Filing Description of Real Estate in Case of Remainder 990 Filing Appraisement With State Treasurer 991 Account of Executor not Allowed Until T...	641

CHAPTER XLVII	642

Exemptions from Tax 995 Estates for Life or for Years and Remainder 996 Bequests in Lieu of Compensation 997 Payment of TaxInterest and Dis...	643

Collection of Tax by Executor 999 Legacy Charged upon Real Estate 1000 Gift for Limited Period 1001 Sale of Property to Pay Tax 1002 Invent...	644

Notice to Probate Judge of Taxable Transfers 1004 Refund of Tax in Certain Cases 1005 Valuation and Appraisement of Property 1006 Jurisdictio...	645

Fees of Officers in Collecting Tax 1009 Account of Executor not Allowed Until Taxes Paid 1010 Meaning of the Word Property	646

CHAPTER XLVIII	647

Exemptions from	649

Lien of TaxPaymentReceipts 1016 Interest and Discount 1017 Collection of Tax by ExecutorSale of Property	650

Refunding Tax Paid	651

Bond to Secure Deferred Payments 1020 Bequest to Executor in Lieu of Compensation 1021 Transfer of Stock or Obligations by Foreign Executor...	652

Jurisdiction of County Court 1023 Appointment of Appraisers and Valuation of Property	653

Proceedings by AppraiserCompensation	654

Report of Appraiser 1026 Duty of Insurance Commissioner	655

Duty of State Auditor 1028 Guardian of Person Under DisabilityReappraisement	656

Procedure to Enforce Unpaid Tax 1030 Books to be Furnished by State Auditor	657

Report of County Judge 1032 Report of County Treasurer 1033 Extensions and Compromise by County Treasurer 1034 Receipts and Their Registr...	658

Disposition of Revenue 1036 Interpretation of Words Used in Statute	659

CHAPTER XLIX	660

Collection of Tax by Executor 1041 Payment to State TreasurerReceipts	662

Lien of Tax 1043 Interest and Discount 1044 Sale of Property to Pay	663

Refund of Tax Erroneously Paid 1047 Transfer of Stock or Obligations by Foreign Executor 1048 Delivery of Deposits or SecuritiesNotice	664

Payment DeferredBond 1050 Bequest to Executor in Lieu of Compensation 1051 Jurisdiction of County Court 1052 Notice to State Treasurer of T...	665

Duty of Executor to Make Inventory and Appraisement 1054 Extension of Time for Appraisement 1055 Inventory and Appraisement to be Sent to ...	666

Court may Act on Appraisement or Require Another 1057 Appointment of Appraisers 1058 Time for AppraisementLife and Future or Contingent ...	667

Report of AppraisersFiling in County Court 1061 Notice of Determination of Value 1062 Reappraisement and Assessment	668

Duty of Treasurer When Tax Unpaid	669

Books and Forms to be Furnished by Secretary of StateEntries by Courts 1065 Reports by Judges and Custodian of Deeds and Records	670

Receipts to be Furnished by State Treasurer 1067 Recording of Receipts 1068 Compromise or Settlement of Tax 1069 Reports to be Furnished by ...	671

Appellate Proceedings 1071 Failure to Produce WillPenalty 1072 Administering Personal Estate Without Proving WillPenalty 1073 Notice to State ...	672

Property in State Belonging to Nonresident Decedent 1076 Compensation of Officers 1077 Payment of Expenses and Disbursement 1078 Appraise...	673

CHAPTER L	674

Executor not Discharged Until Tax Paid	675

Transfers not Subject to Tax 1083 Estates of Limited Value Exempt 1084 Bequest to Executor in Lieu of Compensation 1085 Estate for Years or fo...	676

Interest and Discount 1087 Collection of Tax by Executor 1088 Legacies for Limited Period or upon Contingency	677

Legacy Charged upon Real Estate 1090 Notice to County Register of Transfer 1091 Receipts for Payment 1092 Transfer of Stocks or Loans by For...	678

Refund of Tax 1094 Appraisers and Appraisement 1095 Compensation of Appraisers 1096 Appointment of Expert as Appraiser	679

Appraiser Taking More Than Regular FeePenalty 1098 Records to be Kept by Register of Wills 1099 Report by Register to Auditor General	680

Proceedings to Enforce Tax 1101 Citation to Parties in Case of Unpaid Tax 1102 Employment of Attorney to Sue for Tax 1103 Compensation of R...	681

Collection by County Treasurer 1106 Returns and Payment by Register to State Treasurer 1107 Lien of Tax 1108 Refund of Tax Erroneously Paid ...	682

Refund of Tax When Estate was not Subject Thereto 1111 Bequest for Burial Lot 1112 Time When Statute Takes Effect	683

CHAPTER LI	684

Estates for Years or for Life and Remainders	685

Time for Payment of Tax 1116 Collection of Tax by Executor 1117 Sale of Property to Pay	686

Payment to State TreasurerReceipts and Vouchers 1119 Notice to County Treasurer of Taxable Transfers 1120 Refund in Case of Debts Proved Afte...	687

Refund in Case of Erroneous Payment 1123 Appraisers and Appraisement 1124 Appraiser Taking More Than Regular FeePenalty	688

Jurisdiction of County Court 1126 Citation to Delinquent Taxpayer	689

CHAPTER LII	691

Bequest to Executor in Lieu of Compensation 1136 Estate for Years or for Life and RemaindersTime of Payment	692

Estate for Years or for Life and RemaindersValuation 1138 Lien of TaxReport of Personal Property and Security for Tax 1139 Interest and Discoun...	693

Legacy for Limited Period or upon Contingency 1142 Legacy Charged upon Real Estate 1143 Information of Transfers to Clerk of County Court ...	694

Transfer of Stock or Loans by Foreign Executor 1146 Refund of Tax in Case of Debts Proved After Distribution 1147 Appraisers and Appraisement	695

Appraiser Receiving More Than Regular FeesPenalty 1149 Records to be Kept by Clerk of Court 1150 Proceedings to Enforce Tax 1151 Sale of Pr...	696

Time for Bringing Suit to Enforce Tax 1153 Trial and AppealAttorney Fees 1154 Proceedings Where Clerk Discovers Unpaid	697

Suit by Clerk to Enforce Tax 1156 Jurisdiction of County CourtsAppeals 1157 Fees and Costs in County and Circuit Courts 1158 Suits by ClerkFees...	698

Bond of Clerk of Court 1160 Payment of Tax to State Treasurer 1161 Lien of Tax 1162 Attorney General to Represent Government 1163 Bond o...	699

Duty of Chancery Court to See Tax PaidReceipts and Vouchers 1165 AppraisersOath and Compensation 1166 Definition of County Court	700

Collection of TaxSale of Real Estate	701

Estates for Life or for Years and Remainders	702

Determination of Value of Estate Less Than Absolute Interest	703

Sale of Property to Pay	704

Liability of Executor on Bond	705

Revocation of Executors Letters for Failure to Perform Duties	706

Appointment of Appraisers 1186 Appraiser Receiving Illegal FeesPenalty	707

Issuance of Commissions to Appraisers 1188 Notice and Filing of Appraisement 1189 Objections to Appraisement and Hearing Thereon	708

Action in Pending Cases 1191 Time for Appraisement and AssessmentSale of Property to Pay Tax 1192 Estates for Years or for Life and Remainders	709

Bequests to Executors in Lieu of Compensation 1194 Legacies Charged upon Real Estate 1195 Collection of Tax by Executor 1196 Payment to Sta...	710

Collection of Tax by Executor 1198 Account of Executor not Settled Until Tax Paid 1199 Jurisdiction of District Court	711

Inheritance Tax and Lien Book to be Kept by Clerk 1202 Report of ExecutorEntry of Real Estate in Lien Book	712

Extension of Time for Appraisement 1204 Entries in Tax and Lien BooksIndex 1205 Record to be Kept by Clerk	713

Duty of Clerk to Make Examinations and Investigations 1207 Duties of Court and District Attorney	714

Costs of Proceedings 1209 Transfer or Delivery of Deposits or AssetsNotice 1210 Foreign EstatesAssessment of	715

Foreign EstatesAssessment and Payment of Tax 1212 Transfer of Corporate Stock by Foreign Executor 1213 Compromise by State Treasurer 1214...	716

Repeal of Prior Statutes 1216 Time When Statute Takes Effect	717

CHAPTER LV	718

Rebate in Case of Excessive Payment 1257 Time for Payment of Tax 1258 Payment of Tax on Delivery of Distributive Share 1259 Extension of Ti...	719

Transfers Intended to Take Effect at Death 1220 Effect of Payment of Tax to Another State	720

Rebate in Case of Payment of Tax to Another State 1222 Exemption of Gifts for Burial Lots 1223 Collection of Tax by Executor 1224 Sale of Pro...	721

Failure of Executor to Collect Tax 1227 Legacy Charged upon Real or Personal Estate 1228 Account of Executor not Allowed Until Tax Paid 122...	722

Certifying Case to Supreme Court 1232 Hearing in Supreme Court 1233 Costs of Proceedings 1234 Determination of Value of Property and Amou...	723

Value of Legacy or Distributive Share 1237 Value of Gift to Take Effect at Death 1238 Appointment of Appraisers 1239 Warrant to Appraisers	724

Application by Tax Commissioner for Administration	729

Notice to Commissioner of Taxes of Taxable Transfers 1270 Copies of Papers and Records 1271 Refusal of Officer to Furnish Copies 1272 Transfe...	730

Penalty for Recording Transfer of Stock Without Payment of Tax 1274 Transfer or Receipts of Securities or Assets by Foreign Executor or Legatee	731

Transfer to Foreign Executor not Made Until Taxes Paid 1276 Failure to Mail or Deliver Notice 1277 Payment of Bank Deposit 1278 Certificate of...	732

Notice by Bank to Tax Commissioner 1280 Bank not to Pay Deposit Without Consent of Tax Commissioner 1281 Failure of Bank or Trust Compan...	733

Hearing in Court of Chancery	734

Application by Tax Commissioner for Appointment of Administrator	735

Account of Executor not Allowed Until Tax Paid	736

Proceedings by Treasurer and Receiver General to Recover	737

Retrospective Operation of Statute	738

Construction of Statute With Reference to Other Laws	739

Repeal of Other Legislation	740

Powers of Appointment	741

Bequest to Executor in Lieu of Commissions 1312 Legacy Charged upon Real Estate 1313 Collection of Tax by Executor	742

Payment to State TreasurerReceiptsInterest 1315 Appraisers and Appraisement 1316 Transfer of Stock or Obligations by Foreign Executor	743

Statement of Character of Property and Names of Heirs 1318 Extension of Time for Filing Appraisement 1319 Compromise by Tax Commissioners	744

Powers and Duties of Tax Commissioners 1321 Exemptions of Charitable Institutions	745

CHAPTER LVIII	746

Estates for Years or for LifeRemainder and Contingent Interests	748

Situs of Personal Property 1330 Lien of	749

Suspension of Payment of Tax 1332 Interest on Tax 1333 Payment of Tax 1334 Transfer of Stocks or Securities by Foreign Executor 1335 Duty ...	750

Statement by Executor of Transfers Subject to Tax 1337 Ascertainment by Tax Commissioner of Taxable TransfersCer tificates	751

Failure to Report Transfers to Tax CommissionerProceedings 1339 Recording Certificates of Tax Commissioner 1340 Assessment of Tax by Commi...	752

Payment of Tax into TreasuryCertificate of Payment 1342 Enforcement of	753

Appeals from Assessment 1344 Fees of Clerk of County Court 1345 Account of Fiduciaries not Allowed Without Certificate of Tax Commissioner	754

Compromise by Tax Commissioner 1347 Liability of Fiduciaries and Sureties 1348 Penalty for Failure to Discharge Duties 1349 Inspection of Boo...	755

CHAPTER LIX	756

Primary Rates of Taxation	757

Other Rates of Taxation 1353 Exemptions from	758

Lien of TaxPayment to TreasurerReceiptsTime for Payment 1355 Interest and Discount	759

Collection of Tax by ExecutorSale of Property 1357 Refund of Tax in Certain Cases	760

Bond to Pay Tax When Person Comes into Possession or Enjoy ment 1359 Bequest to Executor in Lieu of Compensation 1360 Transfer or Delivery...	761

Jurisdiction of County CourtEstates of NonresidentsFees of County	762

Appraisers and AppraisementContingent and Expectant Estates	763

Notice of AppraisementWitnessesReportCompensation 1364 Report of Special AppraiserProceedings ThereonComputation of TaxReappraisement	764

Enforcement of Unpaid Taxes	766

Duties of Public Administrator	767

Repealed 1368 Report of County Treasurer 1369 Retention of Funds by Treasurer for Use of County 1370 Compromise of Taxes in Certain Cases	768

Receipts for Payment of Tax 1372 Payment to State Treasurer 1373 Definition of Terms 1374 Compromise of Taxes Accruing Prior to This	769

Rates of Taxation	771

Rates of Taxation	772

Transfers Exempt from Taxation	773

Time When Statute Takes EffectValuation of Property	774

Collection of Tax by Executor	775

Payment to County and State TreasurerReceipts	776

Lien of	777

Interest on	778

Sale of Property to Pay	779

Legacy Charged upon Real Estate	780

Refund of Tax Erroneously Paid	781

Citation to Delinquent Taxpayers	784

Payment of Expenses Incurred by County Treasurer 459 Record to be Kept by State Treasurer	785

Duties of County Treasurer 461 Compensation of County Treasurer 462 ReceiptsLien of TaxTime When Statute Takes Effect	786

Duty of Register of Wills to Pay Over Money and Make Returns Commissions	791

Records to be Kept by County Clerk 634 Duties of Sheriff or Collector in Enforcing and Accounting for Taxes 634a Refund Where Legacy Less T...	804

Refusal to Furnish Tax Commissioner With Information 743 Application of Provisions of This Act to Unpaid Taxes	808

NonresidentsTransfer or Delivery of Stocks and Securities Notice 783 Transfer or Delivery of Deposits or SecuritiesNotice 8784 Application by Attor...	810

Collection of Tax by Executor 812 Payment of Tax on Gift for a Limited Period 813 Payment by Executor to Collector of RevenueReceipts	811

Refund of	814

Executor to Notify Probate Judge of Taxable Transfers	815

Transfer of Stocks or Loans by Foreign Executor	816

Appraisers and Appraisement	817

Determination of Value of Estate and Assessment of	818

Reappraisement	819

Appraiser Taking Illegal FeesPenalty	820

Records to be Kept by Probate Judge	822

Reports to be Made by Probate Judge and County Recorder	823

Notice to Collector of Unpaid TaxProceedings for Collection	824

Receipts for Payment of	825

Commissions for Collecting	826

Repeal of Inconsistent Statutes	827

Transfers Subject to TaxRate of TaxationExemptions	828

Appraisement of Contingent or Determinable Estates	829

Bequest to Executor in Lieu of Compensation	830

Time for Payment of TaxInterest and Discount	831

Penalty for Nonpayment	832

Collection of Tax by Executor	833

Sale of Property to Pay	834

Payment to County TreasurerReceipts	835

Liability on Executors Bond	836

Other editions - View all

Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ...
Peter V. Ross
Full view - 1912

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39 Misc administration affirmed amount ance tax annuity appraiser ascertained assessed beneficiary bequest charitable collateral inheritance tax Commonwealth constitutional corporation County debts deceased decedent decedent's deducted determined devise distribution domicile entitled erty executor exempt exercise fourteenth amendment gift gifts inter vivos grantor heirs held inheritance tax law inheritance tax statute intended interest intestate laws Iowa jurisdiction legacy legatee legislature liable lien Mass Massachusetts Matter ment N. J. Eq N. Y. Supp nonresident Ohio St owner paid payable payment personal property possession or enjoyment power of appointment privilege Probate Court prop property passing provisions purposes real estate real property remainder remainderman resident residuary estate rule situs statute imposing succession tax supreme court surrogate Surrogate's Court take effect tax imposed thereof thousand dollars tion transfer tax trust Union Trust Co United vested widow York court York statute

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Page 108 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this Act, such appointment, when made, shall be deemed a transfer taxable under the provisions of this Act, in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power, and has been bequeathed or devised by such donee by will...

Appears in 221 books from 1792-2008

Page 262 - The citizens of each of the contracting parties shall have power to dispose of their personal goods within the jurisdiction of the other, by sale, donation, testament or otherwise...

Appears in 265 books from 1796-2002

Page 550 - ... prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday, and was continuous for said ten years thereafter...

Appears in 178 books from 1792-1994

Page 621 - ... or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or -in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the provisions of this article, and such tax so imposed shall be due and payable forthwith by the executors or trustees out of the property transferred...

Appears in 121 books from 1792-1999

Page 652 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the treasurer of the proper county or the comptroller of the city of New York on the transfer thereof.

Appears in 121 books from 1817-1972

Page 771 - ... or intended to take effect in possession or enjoyment after such death, to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body, politic or corporate, shall become beneficially entitled, in possession...

Appears in 110 books from 1792-1999

Page 655 - ... property. He shall at such time and place, appraise the same at its fair market value as herein prescribed; and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof...

Appears in 118 books from 1817-2006

Page 631 - Where the person or persons entitled to any beneficial interest in such property...

Appears in 128 books from 1817-1971

Page 432 - ... to any person or persons or to any body 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 a tax at the rate hereinafter specified to be paid to the treasurer of the proper county for the use of the state.

Appears in 100 books from 1792-1999

Page 111 - ... power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act, shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power,...

Appears in 163 books from 1835-2008

Bibliographic information

Title	Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes Under the Laws of Arkansas, California, Colorado, Connecticut, Delaware, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire ...
Author	Peter V. Ross
Publisher	Bancroft-Whitney, 1912
Length	841 pages

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