[References are to Pages.]

North Carolina Statute (Continued).

appraiser taking more than legal fees, penalty, 634.
records to be kept by clerk of court, 634.

proceedings in case of delinquencies, 634.
compensation of clerk of court, 635.
liability of clerk of court, 635.

returns to be made by clerk of court, 635.

North Dakota Statute.

transfers subject to tax, rates, lien, 636.
deduction of debts and costs, 637.

property subject to tax, 637.

meaning of collateral heirs, pending estates, 637.

property belonging to foreign estates liable to tax in this state,

637.

property of foreign estate in part exempt in this state, 638.
inventory to be filed by executor, lien of tax, 638.

appraisement of property, 638.

estate for life or for years and remainders, 638, 639.
bequest to executor in lieu of compensation, 639.
legacies charged upon real estate, 640.

collection of tax by executor, 640.

time for payment of tax, interest, 640.

appraisement of real estate, 640.

payment by executor to state treasurer, 640.

filing description of real estate in case of remainder, 641.

filing appraisement with state treasurer, 641.

account of executor not allowed until taxes paid, 641.
jurisdiction of district court, 641.

Norway.

treaty with, tax against aliens, 264-266.

Notes.

bequest of, whether taxable, 104.

situs of, 239-242.

situs of, when secured by mortgage on real estate, 242-244.

bequest in discharge of, whether taxable, 71, 72, 102, 104.

Ohio Statute.

transfers subject to tax, rates, persons liable, interest, lien,
642.

exemptions from tax, 643.

estates for life or for years and remainder, 643.

bequests in lieu of compensation, 643.

payment of tax, interest and discount, 643.

collection of tax by executor, 644.

legacy charged upon real estate, 644.

gift for limited period, 644.

sale of property to pay tax, 644.

inventory and assessment, duty of auditor and treasurer, 644.

notice to probate judge of taxable transfers, 645.

refund of tax in certain cases, 645.

valuation and appraisement of property, 645.

jurisdiction of probate court, 645.

statement to county auditor of transfers, record by probate

judge, 645.

fees of officers in collecting tax, 646.

account of executor not allowed until taxes paid, 646.

meaning of the word "property," 646.

[References are to Pages.]

Oklahoma Statute.

transfers subject to tax, market value of property, 647.
rate of taxation in certain cases, 648.

rate of taxation in other cases, 649.

exemptions from tax, 649.

lien of tax, payment, receipts, 650.

interest and discount, 650.

collection of tax by executor, sale of property, 650.

refunding tax paid, 651.

bond to secure deferred payments, 652.

bequest to executor in lieu of compensation, 652.

transfer of stock or obligations by foreign executor, notice,

652.

jurisdiction of county court, 653.

appointment of appraisers and valuation of property, 653.
proceedings by appraiser, compensation, 654.

report of appraiser, 655.

duty of insurance commissioner, 655.

duty of state auditor, 656.

guardian of person under disability, reappraisement, 656.

procedure to enforce unpaid tax, 657.

books to be furnished by state auditor, 657.

report of county judge, 658.

report of county treasurer, 658.

extensions and compromise by county treasurer, 658.

receipts and their registration, 658.

disposition of revenue, 659.

interpretation of words used in statute, 659.

[References are to Pages.]

Oregon Statute (Continued).

interest and discount, 663.

sale of property to pay tax, 663.

legacy for limited period or charge upon real estate, 663.
refund of tax erroneously paid, 664.

transfer of stock or obligation by foreign executor, 664.
delivery of deposits or securities, notice, 664.

payment deferred, bond, 665.

bequest to executor in lieu of compensation, 665.

jurisdiction of county court, 665.

notice to state treasurer of transfer, valuation of property,
665.

duty of executor to make inventory and appraisement, 666.
extension of time for appraisement, 666.

inventory and appraisement to be sent to state treasurer, 666.
court may act on appraisement or require another, 667.
appointment of appraisers, 667.

time for appraisement, life and future or contingent estates,
667.

appraisement, time and place, fees of appraiser, 667.
report of appraisers, filing in county court, 668.

notice of determination of value, 668.

reappraisement and assessment, 668.

duty of treasurer when tax unpaid, 669.

books and forms to be furnished by Secretary of State, en-
tries by courts, 670.

reports by judges and custodian of deeds and records, 670.
receipts to be furnished by state treasurer, 671.

recording of receipts, 671.

compromise or settlement of tax, 671.

reports to be furnished by executor, 671.

appellate proceedings, 672.

failure to produce will, penalty, 672.

administering personal estate without proving will, penalty,

672.

notice to state treasurer of transfer, 672,

property subject to tax, 672.

property in state belonging to nonresident decedent, 673.

[References are to Pages.]

Oregon Statute (Continued).

compensation of officers, 673.

payment of expenses and disbursements, 673.

appraiser taking more than regular fees, penalty, 673.

Origin.

of inheritance taxes, 17, 18.

Parent and Child.

persons standing in acknowledged relation of, 182-184.

Pari Materia.

rule of in construing statutes, 50.

Partition.

whether proceeds of sale are personal property, 75.

Partnership.

interest in, whether taxable, 101, 102.

Payment and Enforcement of Tax.

accrual of tax, 341.

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

attorney fees, 344-346.

burden of proof, 340.

commissions and fees, 344, 345.

contempt proceedings, 339.

costs, fees and commissions, 344-346.

effect of payment in another state, 347.

failure of statute to prescribe procedure, 340.

forms in proceedings to enforce tax. See Forms.

fund liable for tax, 267-274.

guardian for infant, 340.

interest and penalties, 353.

law governing procedure, 341.

limitation of actions, 342.

mandamus to compel payment to state treasurer, 348.

marshaling assets in case of nonresidents, 231–235.