[References are to Pages.]

Appraisers and Appraisement (Continued).
time of which valuation determined, 307.
time within which surrogate to act, 296.

valuation, in general, 303.

valuation of property, conclusiveness, 331.
valuation, time of which determined, 307.
value of corporate stock, 305-307.

venue of proceedings, 297.

what law governs, 297, 298.

worthless account not included, 302.

See Deductions.

Arkansas Statute.

transfers subject to tax, 391.

persons liable for tax, lien, interest, payment, 391.
rate of taxation in case of lineal descendants, 392.
rate of taxation in case of collateral relatives, 392.
rate of taxation in other cases, 392.

estates for years or life, remainders, 392.

bequests to executors in lieu of compensation, 392.
time for payment, interest, 392.

inventory, collection of tax, 393.

legacies charged upon real estate, collection of tax, 393.
valuation and appraisement of property, 393.

jurisdiction of probate court, 394.

account of executor not settled until tax paid, 394.

duty of attorney general, appointment and compensation of

attorneys, 394.

repeal of conflicting acts, 394.

Art Gallery or Library.

exemption of gift to, 199.

Assessment of Tax.

in general, 294–310.

conclusiveness of, 326-330.

jurisdiction of court, 289-291.

notice of proceedings, 298-300.

See Forms; Appraisers and Appraisement.

Assignee.

[References are to Pages.]

liability for tax, 273.

Assignment of Legacy.

rate of tax, 284.

Attorney Fees.

deductions on account of, 318–321.
in actions to enforce tax, 344-346.

Bank Deposits.

when taxable, 91, 92.

Basis.

of right to impose tax, 9-15.

Bavaria.

treaty with, tax against aliens, 260, 261.

Bishop.

exemption of gift to, 202.

Bonds.

are taxable, 93.

situs of, 239-246.

United States bonds, whether taxable, 94-96.
on appeal, 336.

Brokers.

deduction of commissions, 323.

Burial Lots.

bequests for whether taxable, 87.

California Statute.

transfers subject to tax, lien, persons liable, market value,
power of appointment, 395.

classification of beneficiaries, tax rates on estates under
$25,000, 396.

[References are to Pages.]

California Statute (Continued).

rates of taxation on estates over $25,000, 397.

exemptions from taxation, 397.

estates for years or life, remainders and contingent interests,

398.

bequests to executors in lieu of compensation, 399.

time for payment of tax, interest and discount, 399.
penalty for nonpayment, 399.

collection of tax by executor or trustee, 399.

sale of property to pay tax, 400.

payment to county treasurer, duty of controller, receipts, 400.
refunding excess payments, 400.

transfer or delivery of stock, securities, deposits, notice, 401.
appraisers and appraisement, 402.

jurisdiction of courts, 404.

citation to delinquent taxpayers, 404.

actions to enforce tax and lien, quieting title, 405.

notice to district attorney that tax is due, special attorneys,
406.

costs of proceedings against delinquents, 407.

payment by county to state treasurer, 407.

commissions of county treasurer, 407.

employment of attorney by county treasurer, 407.

employment of counsel by state auditor, 408.

disposition of taxes collected, 408.

refusal of officers to discharge duties, penalty therefor, 409.

definitions of words used in statutes, 408.

repeal of prior statutes, 409.

Causa Mortis.

taxation of gift, 159, 160.

Cemetery Associations.

exemption of gifts to, 207, 208.

Charities.

exemption of, 187-209.

exemptions, constitutionality of, 41.

Charities (Continued).

[References are to Pages.]

foreign institutions, discriminations, 193–195.

tax on, not against policy of law, 8.

what exempt as, 187-209.

of property as real and personal, and exemption of former,
74, 75.

Colorado Statute.

transfers subject to tax, rate of taxation, exemptions, 410.
estates for life' or for years and remainders, 411.

time for payment of tax, interest and discount, 412.
collection of tax by executor, 412.

sale of property to pay tax, 412.

payment by executor to county treasurer, receipts and vouch-
ers, 412.

notice from executor to county treasurer of estates subject to
tax, 413.

refunding excess payments, 413.

transfer or delivery of stocks, securities and deposits, notice,
413.

refund of tax erroneously collected, 414.

appraisers and appraisement, 414.

appraisers taking illegal fees, penalty, 416.

jurisdiction of court, 417.

proceedings to enforce tax, 417.

notice to district attorney of unpaid tax, proceedings for en-

forcement, 417.

statement to county treasurer of unpaid taxes, 417.

payment of expenses incurred by county treasurer, 418.

record to be kept by state treasurer, 418.

[References are to Pages.]

Colorado Statute (Continued).

duties of county treasurer, 418.

compensation of county treasurer, 418.

receipts, lien of tax, time when statute takes effect, 418.

Commissions.

in proceedings to enforce tax, 344, 345.

See Deductions.

Community Property.

whether taxable, 83-85.

Compromise.

appraisal of compromised claim, 304.
form of composition agreement, 378.

of litigation, effect on inheritance tax, 210, 213.
of will contest, effect on inheritance tax, 210-218.

Computation.

of rate and amount of tax, 280-285.

Confiscation of Property.

whether taxation can be carried to extent of, 13, 14.

Conflict of Laws.

adjudication in another state, full faith and credit, 346, 347.
community property, 84.

what law governs in point of time, 52–62.

See Aliens; Nonresidents; Situs of Property; and other
subjects.

Congress.

basis of right to impose tax, 15.

power to impose tax, 15-17.

Connecticut Statute.

exemptions from tax, nonresident decedents, 420.

transfers subject to tax, rates, persons liable, interest, 421.
nonresident decedents, stocks, bonds and securities, 421.