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

Front Cover
Bancroft-Whitney, 1912 - 841 pages

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Contents

Origin and Extent of Inheritance Taxation
17
CHAPTER II
20
Double Taxation in Case of Nonresidence
27
Detention of Property in Safe Deposit
47
INTERPRETATION OF STATUTES 33 Statutes Adopted from Another State 34 Statutes in Pari Materia 35 Strict or Liberal Construction 36 Law ...
49
CHAPTER IV
68
CHAPTER V
106
Transfers in Contemplation of Death in General
117
Transfers in Contemplation of DeathIllustrations
118
Determination of Taxability of Transfer
119
Gifts Inter Vivos or Causa Mortis
120
CHAPTER VI
121
vii
149
CHAPTER VIII
169
CHAPTER IX
187
CHAPTER X
210
CHAPTER XI
221
CHAPTER XII
258
CHAPTER XIII
267
CHAPTER XIV
275
RATES OF TAX 225 As Determined by Value of Property 226 As Determined by Relationship of Parties 227 In Case of Exercise of Power of App...
280
CHAPTER XVI
285
CHAPTER XVII
294
DEDUCTIONS FROM VALUATION 270 Net Succession as Measure of Tax 271 Powers of Appraiser 272 Debts of Decedent in General 273 Debt...
311
CHAPTER XIX
326
APPEALS 300 Persons Entitled to Appeal 301 Time for Appeal 302 Notice of Appeal 303 Bonds or Undertakings 304 Other Appellate Proceedin...
334
CHAPTER XXI
339
LOUISIANA STATUTE
346
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
369
District Attorney Proceedings Decree Fixing Tax Directing Payment
390
CHAPTER XXIII
391
CALIFORNIA STATUTE Statutes of 1905 pp 341 374 Statutes of 1909 p 557 Statutes of 1911
395
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 Controller_Receipts
425
Refunding Excess Payments
426
Transfer or Delivery of Stock Securities DepositsNotice
427
Appraisers and Appraisement
428
CHAPTER XXVIII
432
Transfers Subject to TaxRate of TaxationExemptions
442
Estates for Life or for Years and Remainders
443
Time for Payment of TaxInterest and Discount
444
Collection of Tax by Executor
445
Sale of Property to Pay Tax 447 Payment by Executor to County TreasurerReceipts and Vouchers
447
Notice from Executor to County Treasurer of Estates Subject to Tax 449 Refunding Excess Payments 450 Transfer or Delivery of Stocks Securities ...
448
Refund of Tax Erroneously Collected
451
Appraisers and Appraisement
452
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 P...
455
Repeal of Other Statutes
456
CHAPTER XXX
457
Application by Treasurer for Appointment of Administrator
475
Jurisdiction of Probate CourtState Treasurer to Represent State
476
Executors Account not Settled Until Taxes Paid
477
Transfers to Take Effect upon Death of Grantor
478
Powers of Appointment
479
Time When Statute Takes Effect
480
CHAPTER XXXII
486
Payment by Executor to Sheriff or CollectorReceipts and Vouchers
488
Refund to Legatee of Overpayment 629 Transfer of Stock or LoansPayment of
489
Exemptions from Taxation
492
Estates for Years or LifeRemainders and Contingent Interests
493
Bequests to Executor or Trustee
494
Time of Payment of TaxInterest and Discount
495
Collection of Tax by Executor or Trustee
496
Sale of Property to Pay
497
Payment to County TreasurerDuty of ControllerReceipts
498
Refunding Excess Payments
499
CHAPTER XXVII
509
MASSACHUSETTS STATUTE Supplement to Revised Laws of 190208 pp 236248 Acts of 1909 pp 647791 Acts of 1910 p 430 Acts of 1911 pp 3...
516
Collection of Tax by ExecutorSale of Land 723 Legacy Charged upon Real Estate
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
Deduction of Debts
547
Collection of Tax When No Administrator Appointed
548
Appointment and Qualification of Appraisers
549
Issuance of Commission to Appraisers
550
CHAPTER XXXIX
565
Report by Heirs to Clerk
573
Entries to be Made by Clerk in Lien Book
574
Jurisdiction of Courts
575
Clerk to Report Estates Subject to TaxFees
576
Duties of County AttorneyCompensation
577
Settlement of Conflicting Claims for Fees
578
Enforcement of Payment of
579
Costs Taxed to Estates
580
Delivery or Transfer of Securities or DepositsNotice
581
Records to be Kept by State Treasurer
591
Repeal of Conflicting Statutes CHAPTER XXXI
592
Transfers Subject to TaxRates
601
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
Compensation_Penalty for Taking Illegal Fees 918 Jurisdiction of Ordinary 919 Citation to Delinquent Taxpayer f 920 Notice to Attorney General ...
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 Acts Liens and Remedies 927 Exemption of Certain Transfers 928 Retrospective Operation ...
611
CHAPTER XLIV
612
Appraisers and Appraisement
630
Transfers not Subject to
636
Taking Possession of Succession Without Authority of Court
637
Executor to Fix Amount of
638
Collection of
639
Liability of ExecutorNo Discharge Until Tax Paid
640
Duty of Heir When Administration not Ordered by Court
641
Payment of Tax 643 Sale of Property to Pay
642
Liability of Heir for Legacy
644
Search by Tax Collector
645
Appointment of Executor When Will Found
646
Procedure Where No Will Found
647
Proceedings by Heir or LegateeCosts and Attorney
648
Rights of Creditors Preserved
649
Tax on Entire Succession to be Paid When Accepted
650
Transfer or Delivery of Stocks Deposits and Other Property
651
Burden of Proof to Establish Exemption
652
Jurisdiction of District Court
653
Curator Ad Hoc to Represent Nonresident and Unknown Heirs
654
Commissions of Tax Collector and Clerk of Court
655
Attorney to Assist Clerk of CourtFees
656
Valuation of Annuities
657
Interest on Delinquent
658
Costs to be Borne by Mass of Succession
659
CHAPTER XXXIV
660
Estates for Years or for Life and Remainders
661
Collection of Tax by Executor
662
Legacies for Limited Period or upon Contingency 1089 Legacy Charged upon Real Estate 1090 Notice to County Register of Transfer 1091 Receip...
674
Payment to State TreasurerReceipts g 1042 Lien of
684
Valuation of PersonaltySale of Property to Pay
691
Failure of Executor to Pay Tax Within Thirteen Months
692
TEXAS STATUTE Acts of 1907 pp 497505 Supplement to Sayles Texas Civil Statutes of 190810 pp 387392
701
CHAPTER L
706
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
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
CHAPTER LVIII
746
CHAPTER LIX
756
Fees of County Treasurer
762
Record to be Kept by Probate Judge
763
Copies of Letters and FormsReport of Register of Deeds Property
764
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
NonresidentsTransfer or Delivery of Stocks and Securities Notice
782
Transfer or Delivery of Deposits or SecuritiesNotice
783
Citation to Delinquent Taxpayers
784
Appraisers Taking Illegal FeesPenalty 454 Jurisdiction of Court 455 Proceedings to Enforce Tax 456 Notice to District Attorney of Unpaid TaxPro...
785
Duties of County Treasurer 461 Compensation of County Treasurer 462 Receipts Lien of TaxTime When Statute Takes Effect
786
of Nonresident
787
DELAWARE STATUTE Laws of 1869 Laws of 1883 Laws of 1909 pp 514520
791
Transfer or Delivery of Stocks Securities DepositsNotice Thereof 501 Appraisers and Appraisement 502 Appraiser Taking Other Than Regular Fees...
797
Liability of ExecutorSale of Property to Pay Tax 519 Payment by Executor to County TreasurerReceipts and Vouchers 520 Executor to Give Notic...
798
Notice of AppraisementReturns Filed 552 Objections to Appraisement 553 Appraisement of PropertyMarket ValueDeduction of Debts 554 Relief fr...
800
KANSAS STATUTE General Statutes of 1909 pp 19972004
802
Assessment of TarValue of Property 598 Payment of Tax on Future Interests 599 Bequests to Executors in Lieu of Compensation 600 Collection of ...
803
Jurisdiction of County Court 633 Records to be Kept by County Clerk 634 Duties of Sheriff or Collector in Enforcing and Accounting for Taxes 6...
804
Bequests to Executor in Lieu of Compensation 663 Time for Payment of TaxInterestLien 664 Liability of Executor 665 Collection of Tax by Exec...
806
Appointment of Appraisers of Real Estate 694 Warrant to Appraisers of Real Estate 695 Appraisement of Property Lying in More Than One County...
807
Refusal to Furnish Tax Commissioner With Information 743 Application of Provisions of This Act to Unpaid Taxes
808
Report of County TreasurerExaminers of Records 766 Payment to State TreasurerApplication of Funds
809
Appraisement at Full and True Value 787 Notice of AppraisementProceedings and ReportCompensation of Appraisers 788 Determination of Value ...
810
Collection of Tax by Executor 812 Payment of Tax on Gift for a Limited Period
811
Payment by Executor to Collector of RevenueReceipts
813
Refund of
814
Executor to Notify Probate Judge of Taxable Transfers
815
Transfer of Stocks or Loans by Foreign Executor 817 Appraisers and Appraisement
816
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 Tax 826 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
Definitions of Terms 768 Time When Statute Takes Effect
834
Payment to County TreasurerReceipts
835
Liability on Executors Bond
836

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Popular passages

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

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