[References are to Pages.]

Domicile of Decedent.

whether controls situs of personalty, 224–231.

Double Taxation.

constitutionality of, 45, 46.

in case of nonresidents, 224–231.

Dower.

gifts in lieu of, whether taxable, 80-82.

whether subject to tax, 80-82.

Educational Institutions.

exemption of gifts to, 198-200.

Ejectment.

whether devisees may maintain before payment of tax, 269.

Enforcement of Tax. See Payment and Enforcement.

Equality of Taxation.

rule of, 25.

Equal Protection of Laws.

rule of, 26-28.

Equitable Conversion.

exemption not worked by, 115.

lien of tax, 279.

power of appointment, in case of, 115.

situs if realty affected by, 75-79.

Equity.

jurisdiction of courts of, 291–293.

Evasion of Tax.

by gift reserving life estate or income, 162.
trusts, transfers in, 161–168.

Evidence.

of assets to be appraised, 302.

[References are to Pages.]

Exchanges.

sales of stock as evidence of value, 305-307.

membership in stock or produce, whether taxable, 98-100.

Excise.

inheritance tax regarded as, 7.

Executors and Administrators.

account, allowance of, liability for tax, 272, 273.

deduction of compensation, 321.

gifts to in lieu of compensation, 219, 220.
liability for tax, 272.

Exempt Articles.

to widow and children, whether taxable, 86.

Exemptions.

adopted children, 180-182.

aged, gifts for support of, 203–205.

almshouse, gifts for, 203-205.

based on relationship, 179-186.

based on value of property, 174–176.

cemetery associations, gifts to, 207, 208.

charities, gifts to, 187-196.

charities, foreign institutions, 193–198.

computation of, 174-178.

constitutionality of, 25-28.

cruelty, gifts to societies for prevention of, 208.

educational institutions, gifts to, 198, 199.

equitable conversion cannot work, 115.

foreign charities, discrimination against, 193–198.

foreign jurisdiction, property in, 178.

form of petitions and orders to declare, 376, 378.
hospitals, gifts to, 205, 206.

illegitimate children, 184, 185.

indigent, gifts for support of, 203-205.

how computed, 174-178.

how deducted in fixing rate and amount of tax, 280–285.

lineal descendants, 179-184.

manner of determining, 174-178.

[References are to Pages.]

Exemptions (Continued).

masses, gifts for, 208.

municipality or state, 185, 186.

nation, state, or municipality, 140-186.

of charities, constitutionality of, 40.

of estates of limited value, constitutionality, 40.

of property from general taxation does not exempt from in-

heritance tax, 69, 70.

persons to whom decedent stood as parent, 182-184.

religious institutions, gifts to, 200-202.

retrospective operation of statute, 173, 174.

state or city, 185, 186.

strict or liberal interpretation of, 131-133.
United States, legacy to, 97.

United States, bonds and securities of, 94-97.

Expense of Administration. See Deductions.
tax is not, 269.

Extent.

to which taxation can be carried, 11-14.
states that have adopted tax, 18.

Family Allowance.

made by court, whether taxable, 86.

Foreign Charities.

discrimination against, 193-198.

Foreign Corporations.

discrimination against, 37.

situs of stock, 256, 257.

Foreign Property.

including in appraisement. 302.

Forms.

explanatory, 355.

Forms (Continued).

[References are to Pages.]

petition for appointment of appraiser in estate of resident
decedent, 356.

petition for appointment of appraiser in estate of nonresident
decedent, 357.

order appointing appraiser, 358.

oath of appraiser, 358.

appraiser's notice of hearing, 359.

affidavit of mailing of notice of hearing, 360.

subpoena of appraiser, 360.

request to superintendent of insurance, 361.

report of appraiser, 362.

order fixing tax, 367.

notice of assessment of tax by surrogate, 368.

notice of appeal to surrogate, 368.

order on appeal, 369.

notice of appeal to appellate division, 370.

petition for remission of penalty, 371.

notice of motion to remit penalty, 372.

order remitting penalty, 373.

petition for order fixing tax without appraiser, 373.

order fixing tax where no appraiser appointed, 375.
petition to declare estate exempt, 376.

order exempting estate, 377.

order remitting report to appraiser, 377.

composition agreement, 378.

waivers of notice by controller, 380.

affidavits for appraisal of nonresident's estate, 380.

memorandum used by appraisers of New York County for

preparation of affidavits, 384.

district attorney proceedings, petition for citation, 386.

district attorney proceedings, order for citation, 388.

district attorney proceedings, citation, 388.

district attorney proceedings, order appointing appraiser, 389.
district attorney proceedings, decree fixing tax, directing pay-
ment, etc., 390.

Fountain.

exemption of gift for, 193.

[References are to Pages.]

France.

treaty with, tax against aliens, 259, 260.

Full Faith and Credit.

adjudication in another state, 346.

Funeral Expenses.

whether gifts for are taxable, 87.
whether to be deducted, 207, 208.

Future and Contingent Estates.

taxation of, 126-145.

Gift.

in contemplation of death, taxation of, 149-166.
to take effect at death, taxation of, 149–166.

Goodwill.

of business, whether taxable, 100, 101.

Grantee.

liability for tax, 273.

History.

of inheritance taxation, 17, 18.

Homestead.

whether taxable when set apart to widow, 86.

Hospitals.

exemptions of gifts to, 205-208.

Idaho Statute.

transfers subject to tax, market value, lien, 432.

power of appointment, 433.

classification of beneficiaries, tax rates on estates under

$25,000, 433.

rates of taxation on estates over $25,000, 434.