[References are to Pages.] Connecticut Statute (Continued). ancillary administration on estate of nonresident, notice, 422. transfer or delivery of stocks and property, notice, 422. repeal of certain sections, 423. inventories and appraisements, 423. payment by executor to state treasurer, 423. sale of property to pay tax, 425. application by treasurer for appointment of administrator, jurisdiction of probate court, state treasurer to represent executor's account not settled until taxes paid, 425. time when statute takes effect, 426. Consideration. of transfer to take effect at death, 152-154. Constitutional Law. aliens, discrimination against, 38. basis of right of state legislature to impose tax, 9. certain statutes unconstitutional, 25. classification of persons for purposes of tax, 25-28. curative acts, 65. discrimination against aliens and nonresidents, 37, 38. discrimination against collaterals and strangers, 25-32. discrimination between relatives, 32-36. double taxation in case of nonresidents, 224-231. equality of taxes, 25-28. [References are to Pages.] Constitutional Law (Continued). exemptions, validity of, 25-28. exemptions, retrospective operation of statute, 173, 174. exemptions of estates of limited value, 40. exemption of charities, 41. extent to which taxation can be carried, 11-15. express provisions of constitutions, 22. express constitutional provisions not necessary to authorize tax, 21. federal tax, validity of, 23. foreign charities, discrimination against, 197. foreign corporations and charities, discrimination against, 37. limitation on right of state to impose tax, 9, 21. municipal corporation, power to impose tax, 24. nonresident's personalty, whether may be taxed, 225–228. of tax on transfer in contemplation or to take effect on death, pending administration, tax imposed, 55. power of appointment, validity of tax on, 110. power of state to impose tax is based on right to regulate progressive rates, 26, 43. public purposes, tax can be levied only for, 22. rate of taxation, limit upon, 22. release of tax after right of state is vested, 173, 174. United States tax, validity of, 23. Construction of Statutes. See Interpretation of Statutes. [References are to Pages.] Contemplation of Death. tax on gift in, 149–166. Contempt. enforcing tax by proceedings in, 339. Contingent Estates. taxation of, 125-145. Contract to Sell Land. situs of credits payable on, 239. whether real estate, 75. Conversion. of real property into personalty. See Equitable Conversion. Cooper Union. whether gift to exempt; 193. Corporate Stock. gift in contemplation of death, 157. is taxable, 93. joint stock association, whether shares in are personalty, 75, 94. pledged as security, 93. trust, transfers in, 164-167. valuation of, in assessing tax, 305-307. situs of, in case of domestic corporation, 244–253. situs of, in case corporation organized in two states, 254-256. situs of proceeds of sale of, 235. Courts. See Jurisdiction of Courts. Cruelty. societies for prevention of, exemption of gifts to, 208, 209. Curative Statutes. power to enact, 65. Curtesy. whether taxable, 85. [References are to Pages.] Decrease of Property. in value after death, 72-74. Decrees. See Judgments and Orders. Debts. bequest in discharge of, whether taxable, 71, 72, 102, 104. marshaling assets in case of nonresidents, 231-235. transfers to pay, whether taxable, 71, 72. Deductions. apportionment between exempt and nonexempt property, 316. burial expenses, 316. commissions of brokers, 323. commissions of executor or administrator, 321. commissions of temporary administrator, 318. commissions of trustees, 322. compromise of litigation or will contest, 210-218. curtesy, whether to be deducted, 85. debts of decedent, in general, 312. debts secured by mortgage on realty, 313-315. debts owing by nonresident decedents, 315, 316. dower, whether to be deducted, 80-82. dower, gifts in lieu of, 80-82. expenses of administration, 317. expenses of litigation, 318–323. expenses of will contest, 318-320. funeral expenses, 316. litigation, effect of compromise of, 210-218. lost or destroyed property, 325. marshaling assets in case of nonresidents, 231–235. net succession is measure of tax, 311. nonresident decedent, debts owing by, 315, 316. property misappropriated by executor, 325. ! [References are to Pages.] Deductions (Continued). temporary administrator, fees and disbursements, 318. will contest, effect of compromise, 210-218. Deed of Trust. taxability of transfer, 165. Delaware Statute. transfers subject to tax, rates, exemptions, 427. liability for payment of tax, exemptions, 428. inventory, appraisement and valuation, lien, collection, 428. payment by executor to register of wills, 431. receipts for payment of tax, 431. duty of register of wills to pay over money and make returns, Deposition. commission to take testimony, 290, 291. Devisee. liability to pay tax, 267-271. whether may maintain ejectment before payment of tax, 269. Discrimination. against aliens, 38, 259. against foreign charities in matter of exemptions, 195–198. against foreign corporations and charities, 37. against nonresidents, 37. between relatives, 32-36. Distinction. between various taxes, 2. Distributee. liability to pay tax, 267-271. District Attorney. forms in enforcing tax, 386-390. |