[References are to Pages.] Municipal Corporation. power to impose tax, 24. exemption from tax, 185, 186. Mutually Acknowledged. relation of parent and child, persons standing in, 182-184. Nature. of inheritance tax, 1-6. Nebraska Statute. transfers subject to tax, rate of taxation, value of property, estates for years or for life and remainders, 585. time for payment, interest, bond, 586. collection of tax by executor, 586. sale of property to pay tax, 586. payment by executor to county treasurer, receipts, 587. refund of tax erroneously paid, 587. appraisers and appraisement, 588. appraiser receiving more than legal fees, penalty, 588. proceedings to enforce tax, 589. notice to county attorney of refusal to pay tax, 589. statement of county judge and clerk of taxable transfers, 589. disposition to be made of revenue, 590. receipts for payment of tax, 590. lien of tax, 591. Negotiable Instruments. See Bonds; Notes. New Hampshire Statute. transfers subject to tax, 592. estates for years or for life and remainders, 593. bequest to executor in lieu of commissions, 594. [References are to Pages.] New Hampshire Statute (Continued). time for payment of bond, interest and lien, 594. legacy charged upon real estate, 595. transfer of less than fee, 595. sale of land to pay tax, 595. statements and accounts of administrator, inventory and ap- copies of papers to be sent state treasurer, 596. notice to state treasurer of transfer of estate of decedent, 596. reappraisement, assessment of tax, 597. appeal, enforcement of lien, 598. application by state treasurer for administration, 598. state treasurer a party to all proceedings, 600. books and blanks to be furnished probate judge, 600. New Jersey Statute. transfers subject to tax, rates, persons liable, exemptions, 601. expectancies, contingent estates, and executory devises, 603. bequest to executor in lieu of compensation, 604. time for payment, interest and discount, bond, lien, 604. collection of tax by executor, 605. sale of property to pay tax, 605. payment to state treasurer, receipts, records, 605. notice to controller of taxable transfers, 606. refund of tax on proof of debts after distribution, 606. transfer of property of nonresident decedent, 606. liability of property to tax due prior to passage of this act, 607. valuation of annuities and estates for life or for years, 607. [References are to Pages.] New Jersey Statute (Continued). refund of tax erroneously paid, 607. notice to controller of administration proceedings, 607. appraisers and appraisement, 608. compensation, penalty for taking illegal fees, 609. citation to delinquent taxpayers, 609. notice to attorney general of delinquencies, proceedings, 609. compensation to person discovering taxable transfer, 610. false statement to appraiser, penalty, 610. definition of terms, 610. constitutionality of sections, 611. repeal of inconsistent acts, liens and remedies, 611. exemption of certain transfers, 611. retrospective operation of exemption, 611. warrant to controller, 611. New York Statute. transfers subject to tax, 612. exceptions and limitations, 613. rate of taxation, 614. accrual and payment of tax, 614. discount and interest, 615. collection of tax by executors, lien, 615. refund of tax erroneously paid, 615. devises and bequests in lieu of commissions, 616. liability of certain corporations to tax, 617. jurisdiction of the surrogate, 617.. appointment of appraisers, stenographers and clerks, 618. proceedings by appraiser, 619. determination of surrogate, 621. appeal and other proceedings, 622. composition of transfer tax upon certain estates, 623. surrogates' assistants in New York, Kings and other counties, 623. proceedings by district attorneys, 624. receipts from county treasurer or controller, 625. [References are to Pages.] New York Statute (Continued). fees of county treasurer, 625. books and forms to be furnished by the state controller, 626. reports of county treasurer, 626. report of state controller, payment of taxes, refunds in cer- application of taxes, 628. definitions, 629. exemptions in article one not applicable, 629. Nonresidents. appraisement, venue of proceedings, 297. debts owing by, deduction, 315. discrimination against, 37. double taxation, 45, 46. jurisdiction, court having, 285–287. life insurance proceeds, 89. marshaling assets, 231-235. partnership interest, 102. personalty of, may be taxed, 225-228. power of appointment, exercise of, 116-118. situs of debts due, 238. transfer to take effect at death, 155. See Situs of Property. North Carolina Statute. transfers subject to tax, rate of taxation, 630. persons liable for tax, 631., interest on tax, 632. collection of tax by executor, 632. estates for life or term of years or upon contingency, 632. receipts and vouchers, 633. transfers of stocks or bonds by foreign executor, 633. refunding tax when debts proved after distribution, 633. [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. returns to be made by clerk of court, 635. North Dakota Statute. transfers subject to tax, rates, lien, 636. 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. appraisement of property, 638. estate for life or for years and remainders, 638, 639. 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. 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. |