TABLE OF CASES. [References are to Pages.] Thorne, In re, 122, 423. 312, 314, 340. Tompkins v. Little Rock R. R. U. S. v. Townsend, '424. v. Trucks, 349, 373, 377, 386, 387, 388, 395, 410. v. Watts, 75, 144, 393. v. Wigglesworth, 75. Tootal's Trust, In re, 158, 166, U. S. Trust Co. v. Mayor, 387. 197, 199. Torrey v. Willard, 362, 377, 387, Townsend v. Frommer, 343. Tuigg's Est., In re, 41, 59, 61, 6, 190, 191, 193, 195, 199, 370. Udney v. Udney, 158, 166. Underhill, In re, 80, 344, 356, 367, Union Trust Co. Case, 218. U. S. v. Allen, 373, 388, 410. v. Banks, 329, 334. v. Brice, 231, 274, 424. v. Erie Ry. Co., 173. v. Hart, 329, 334. v. Hazard, 231, 274, 410, 424. v. Hillegas, 119. v. Hunnewell, 65, 149, 158, Utica Cotton Co. v. Supervisors, 99. V Van Brocklin v. Tenn., 119. 79, 84, 97, 98, 99, 101, 105, 106, 107, 109, 112, 115, 141, 213, 214, 258, 262, 263, 355, 356, 358, 359, 363, 369, 375, 377, 382, 391, 392, 395, 396, 397, 398, 399, 406, 417. Van Derventer v. Long Island City, 203. Van Horn v. Campbell, 286. Van Kleeck, In re, 60, 81, 94, 95, 97, 106, 112, 423. Van Rensselaer, In re, 245, 282, 303. Van Riper v. Happenheimer, 22, Vassar, In re, 75, 78, 84, 93, 94, W Wager v. Wager, 287. v. Myers, 32, 37, 42, 52, 58, 285, 287, 304, 305. Waller, Est., 94. [References are to Pages.] Wallops' Trust, In re, 159, 163, 164, 199, 250. Walsh, In re, 392, 393. Wayne, In re, 123, 130, 423. Weaver's Est., 16, 150, 151, 180, 187, 194, 197. Weed, In re, 189, 366, 383. Westcott's Est., 296. Weston v. Goodrich, 204, 205, 349, 350, 352, 386, 394, 395. Wharton's Est., In re, 130, 226, 265, 270, 271, 272, 273, 301, 320, 327, 412. Wheeler, In re, 45, 125, 127, 129, 137, 154, 155, 210, 246, 252, 254, 285, 296, 366. White v. Howard, 154. Wilhelmi v. Wade, 393, 410. Wilkes, In re, 263. Wilkins, Est., 303. Williams v. Board of Supervisors, 180. Williams' Case, 8, 32, 72, 224. Williams, Com. v., 133. Williamson v. Naylor, 347, 407. Williamson's Est., In re, 44, 45, 67, 153, 155, 206, 219, 242, 266, 324, 347, 419. Willings, In re, 235, 239, 241, 265, 269, 271, 272, 301, 318, 320, 321, 409. Wilson v. Gaines, 74. v. O'Leary, 268. Wisconsin v. Ins. Co., 411. Wolfe, In re, 18, 44, 143, 152, 204, Wurts v. Hoagland, 52. Y Wilkinson, In re, 92, 373, 378, 390, Young Men's Ch. Ass'n v. Mayor, when district attorney proper party upon, 397. not entitled to collect tax on, 397. when executor protected upon, for taxes paid for infant, 382. see "Remedy and Practice." ACTION OF DEBT, see "Debt"; "Remedy and Practice." ACTIONS, see "Remedy and Practice." ACTS, constitutional objections to title of, 51, 57. exemptions to be by general or special, 75, 94. ACTS OF CONGRESS, succession under defined, 274. succession and legacy taxes under, 14, 144. under income tax act of 1894, 14. exemptions under, 144. no personal liability of executor under succession tax, 388. lien of tax, how enforced under, 388, 389. legacies from personal property, when exempt, 144. [References are to Pages.] ACTS OF CONGRESS-Continued, compromise moneys, when not legacies under, 144. tax imposed where life tenant and remainder-man accelerated money from French spoliation claims not legacies under, 144. laws taxing remainders, 274, 275. appraisement under, 231. conflicting decisions under acts of, 424 (note). repeal of, 14, 424. effect of saving clause of repealing act, 14 (note), 424. see "Exemptions." ADMINISTRATION, state power to tax estate during period of, 56, 57. right to tax when there is a new, 160. effect upon state of neglect to administer upon estate, 409. expenses of, when tax cannot be paid by executor as part of, 379. ADMINISTRATOR, duties of, in Pennsylvania, 372 (note). not appointed where he has hindered collection of tax by removing rules as to payment of tax by, in Pennsylvania, 370, 371. when not to pay tax upon real estate out of personalty, 372. may sell property to pay tax, 364, 365. where intestate estate pays tax before distribution, 372. to give bond to pay tax, 363. cannot deliver legacy until tax collected, 364 when not liable for tax on foreign real estate, 371. entitled to notice of appraisement, 369. may procure appointment of appraiser, 369. appeal of, from appraiser's report, 403. liability of heirs to, where tax paid, 373. liability of, as to legatees, etc., 373, 377. liability of, in action at law by county treasurer, 391. liable for tax until paid, 363. [References are to Pages.] ADMINISTRATOR-Continued, personal liability of, in Pennsylvania, 374. personal liability of, under New York statute, 374. liability of, under acts of congress, 373. liability under English statutes, 373. when personally liable for costs, 374, 375. when chargeable with penalty, 374. when relieved from penalty, 411, 412. contempt or attachment proceedings against, etc., 355, 391. foreign, liability of, for tax, 371. foreign, when liable for stock transferred, 370 (note 109), 371. ADOPTED CHILDREN, when word "children" does not include, 120. effect of statutes giving right to inherit, 123. exemption of, in New York, Connecticut, and other states, 82, 120, 121, 122, 421, 422. taxable at 1 per cent. under New York Act 1892, 122. under New York acts prior to 1892, 121, 122, 421, 422, 423. in California, 87. Maine, 87. Massachusetts, 88. Ohio, 89. effect of amendatory statute upon decree taxing, 122, 421. lineal descendants of, when exempted, 120. when parent by nature as heir of, exempt, 123. method of adoption in New York, 122. adoption under laws of other states, when sufficient, 122. see "Illegitimate Children"; "Mutually Acknowledged Rela- ADOPTION, method of, in New York, 122. ADVANCEMENTS, when loans by decedent to his sons are legacies, 346. AGENTS, of state, executors, administrators, etc., deemed in Pennsylvania, |