Marriage Settlement. [References are to Pages.] taxation of transfer, 164. Marshaling Assets. in case of nonresidents, 231-235. Maryland Statute. transfers subject to tax, rates, exemptions, 509. payment of tax by executor, 510. valuation of personalty, sale of property to pay tax, 510. failure of executor to pay tax within thirteen months, 510. warrant to appraisers of real estate, 510. appraisement of property lying in more than one county, 510. death or refusal of appraiser to act, 511. return of inventory of real estate, 511. appraisement deemed to be true value of real estate, 511. lien of tax, 511. collection of tax, sale of real estate, 511. estates for life or for years and remainders, 512. determination of value of estate less than absolute interest, sale of property to pay tax, 513. liability of executor on bond, 513. revocation of executor's letters for failure to perform duties, powers and duties of administrator de bonis non, 513. receipts for payment of tax, 514. payment to treasurer, commissions of clerks and registers of failure of clerks or registers to account, 515. Masonic Lodge. whether gift to exempt, 193. Massachusetts Statute. [References are to Pages.] transfers subject to tax, rates, interest, exemptions, 516. property subject to tax under laws of another state, 518. assessment upon actual value of property, 519. bequests to executors in lieu of compensation, 520. testamentary provision for payment of tax, 521. inventory, penalty for failure to file, 521. transfers of stock by foreign executor, 521. transfer or delivery of securities, notice to treasurer and re- tax commissioner to be party to petition by foreign executor, 522. refunding of tax paid, 522. appraisal and valuation of property, 523. determination of amount of tax by commissioner, 523. account of executor not allowed until tax paid, 524. proceedings by treasurer and receiver general to recover tax, 524. retrospective operation of statute, 524. construction of statute with reference to other laws, 525. powers of appointment, 525. refusal to furnish tax commissioner with information, 526. [References are to Pages.] Massachusetts Statute (Continued). proceedings to determine taxes on real estate, 526. right to inspect papers and records and use them in legal pro- Masses. exemption of gifts for, 208. Michigan Statute. transfers subject to tax, rates, 528. transfers exempt from taxation, 529. proceedings to enforce tax, foreclosure of lien, redemption, interest and discount, 534. collection of tax by executor, sale or mortgage of property, refund of tax erroneously paid, 535. payment of tax in case of reversions or remainders, 535. bequests to executor in lieu of commissions, 536. transfer or delivery of stock, deposits or securities, notice, jurisdiction of probate court, petition for letters, 536. notice to attorney general of delinquencies, proceedings to receipts, transfer tax-book, 540. fees of county treasurer, 541. record to be kept by probate judge, 541. copies of letters and forms, report of register of deeds, prop- erty of nonresident, 544. report of county treasurer, examiners of records, 545.. T time when statute takes effect, 546. Minnesota Statute. transfers subject to tax, 547. computation of tax, 548. rates of taxation, 548, 549. [References are to Pages.] Minnesota Statute (Continued). transfers exempt from taxation, 549. time when statute takes effect, valuation of property, 550. collection of tax by executor, 552. payment to county and state treasurer, receipts, 552. lien of tax, 553. interest on tax, 553. sale of property to pay tax, 553. legacy charged upon real estate, 553. refund of tax erroneously paid, 554. nonresidents, transfer or delivery of stocks and securities, transfer or delivery of deposits or securities, notice, 556. 556. appointment of appraiser, 556. appraisement at full and true value, 557. notice of appraisement, proceedings and report, compensation determination of value of estate and amount of tax, 558. objections to assessment, reassessment, 559. notice to county attorney of delinquencies, proceedings to en- records and reports of probate court, report of register of stipulation by attorney general of amount of tax to be paid, power of attorney general to issue citations and examine refund of tax, 562. duty of state auditor and treasurer, 563. seal of attorney general, 563. assistant attorney general in inheritance tax matters, 563. time when act takes effect, 563. repeal of inconsistent statutes, 564. validity of previous proceedings, 564. effect of this act on pending proceedings, 564. Missouri Statute. [References are to Pages.] transfers subject to tax, rates, lien of tax, persons liable, 565. ecutor, 566. payment and report by collector to state auditor, 567. revenue to be known as "state seminary moneys," 567. payment of tax on reversions, remainders and expectancies, bequests to executors in lieu of commissions, 568. payment of tax on gift for a limited period, 569. payment by executor to collector of revenue, receipts, 569. executor to notify probate judge of taxable transfers, 570. appraisers and appraisement, 570. determination of value of estate and assessment of tax, 571. appraiser taking illegal fees, penalty, 572. jurisdiction of probate court, prosecuting attorney to repre- records to be kept by probate judge, 572. reports to be made by probate judge and county recorder, notice to collector of unpaid tax-proceedings for collection, receipts for payment of tax, 574. commissions for collecting tax, 574. Modification. of orders and decrees, 326-333. Money. when taxable, 91-92. Montana Statute. transfers subject to tax, rate of taxation, exemptions, 575. |