[References are to Pages.] Payment and Enforcement of Tax (Continued). method of enforcement, 339. penalties and interest, 353. recovering back tax, 351. refund to taxpayer 349-351. suits to enforce, 339. tax is charge on distributee's share, not on general estate, 267-270. tax is not expense of administration, 269. time for payment, 341. treasurer, payment to, 348. what law governs procedure, 341. See Forms. Penalties. in case of default, 353. liability of safe deposit company for turning over property without notice to fiscal officers, 47, 48. form of order remitting, 373. form of petition for remission, 371. form of notice of motion to remit, 372. repeal of United States statute, 66. Pennsylvania Statute. estates subject to tax rates, 674. executor not discharged until tax paid, 675. transfers not subject to tax, 676. estates of limited value exempt, 676. bequest to executor in lieu of compensation, 676. estate for years or for life and remainder, 676. interest and discount, 677. collection of tax by executor, 677. legacies for limited period or upon contingency, 677. legacy charged upon real estate, 678. notice to county register of transfer, 678. receipts for payment, 678. [References are to Pages.] Pennsylvania Statute (Continued). transfer of stocks or loans by foreign executor, 678. refund of tax, 679. appraisers and appraisement, 679. compensation of appraisers, 679. appointment of expert as appraiser, 679. appraiser taking more than regular fee, penalty, 680. records to be kept by register of wills, 680. citation to parties in case of unpaid tax, 681. collection by county treasurer, 682. returns and payment by register to state treasurer, 682. refund of tax erroneously paid, 682. application for repayment of tax, 682. refund of tax when estate was not subject thereto, 683. time when statute takes effect, 683. Personal Property. shares in joint stock association, whether personalty, 94. whether may be taxed when realty is exempted, 74, 75. Persons or Fund Liable for Tax. administrator's liability, 274. assignees of property, 273, 274. compromise of litigation as affecting, 210-218. compromise of will contest as affecting, 210-218. designation by testator, 267. for tax on life estates, 145, 146. [References are to Pages.] Persons or Fund Liable for Tax (Continued). personal liability of distributee or legatee, 270. tax is charge on distributee's share, not on general estate, tax on personalty in another state as affecting, 271. constitutionality of tax on exercise of, 110-112. court having jurisdiction, 118. creation of power as effecting taxable transfer, 106. jurisdiction of court, 118. nonresidents, 116-118. rate of taxation, relationship of parties, 119. situs of property, 116-118. time of assessment of tax, 119. what law governs, 106–112. Power to Impose Tax. based on general power to lay taxes, 16. based on right to regulate transmission of property, 9–17. Probate Court. See Jurisdiction of Court. Progressive Rates. [References are to Pages.] constitutionality of, 26, 43-45. Promissory Notes. See Notes. Property Subject. to tax, 68-103. Property Tax. inheritance tax is not, 4. Public Policy. not offended by tax, 8. Rates of Taxation. assignment of legacy, in case of, 284. computation of, 280-285. constitutional limit upon, 22. constitutionality of progressive, 26, 43. exemptions, how deducted, 280-285. law governing, in case of change in statute, 284. Real Estate. equitable conversion, situs, 75–79. shares in joint stock association, whether realty, 94. situs for purposes of tax, 222-224. situs in case of equitable conversion, 75-79. what is, for purposes of taxation, 75. Reappraisement. of property, 309, 326. Receipts. [References are to Pages.] for payment of tax, 349. Recovering Back. tax by taxpayer, 349. Refund. of tax in case of excessive or erroneous payments, 349. Relatives. discrimination between, 25, 32. Release. of tax by change in statute, 173, 174. Religious Institutions. exemption of gifts to, 200-204. Remainders, Estates of. accrual of tax, 125-145. amount of tax on contingent estates, 147. law governing tax, 57. power of appointment, time for assessment, 119. time for payment of tax, 125–145. vested, but subject to defeasance, 127, 135. vested, taxation of, 125-128. what law governs, 55, 60, 147. whether can be taxed after vesting, constitutional questions, Renunciation of Legacy. effect on tax, 218, 219. Repeal. of statutes, 65, 66. |