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Marriage Settlement.

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taxation of transfer, 164.

Marshaling Assets.

in case of nonresidents, 231-235.

Maryland Statute.

transfers subject to tax, rates, exemptions, 509.

payment of tax by executor, 510.

valuation of personalty, sale of property to pay tax, 510.

failure of executor to pay tax within thirteen months, 510.
appointment of appraisers of real estate, 510.

warrant to appraisers of real estate, 510.

appraisement of property lying in more than one county, 510.
inventory of real estate, 511.

death or refusal of appraiser to act, 511.

return of inventory of real estate, 511.

appraisement deemed to be true value of real estate, 511.

lien of tax, 511.

collection of tax, sale of real estate, 511.

estates for life or for years and remainders, 512.

determination of value of estate less than absolute interest,
512.

sale of property to pay tax, 513.

liability of executor on bond, 513.

revocation of executor's letters for failure to perform duties,
513.

powers and duties of administrator de bonis non, 513.
proceedings where no administration taken out, 513.
failure of persons entitled to take out administration, 514.
application for letters, inquiry as to real estate, 514.

receipts for payment of tax, 514.

payment to treasurer, commissions of clerks and registers of
wills, 514.

failure of clerks or registers to account, 515.

Masonic Lodge.

whether gift to exempt, 193.

Massachusetts Statute.

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transfers subject to tax, rates, interest, exemptions, 516.
stock in corporation organized under laws of more than one
state, 517.

property subject to tax under laws of another state, 518.
time for payment of tax, remainders, liens, interest, 518.
deposit in lieu of payment of tax, 519.

assessment upon actual value of property, 519.
payment of tax on future interest, 520.

bequests to executors in lieu of compensation, 520.
collection of tax by executor, sale of land, 520.
legacy charged upon real estate, 520.

testamentary provision for payment of tax, 521.
sale of real estate to pay tax, 521.

inventory, penalty for failure to file, 521.
copies of inventory and other papers, 521.

transfers of stock by foreign executor, 521.

transfer or delivery of securities, notice to treasurer and re-
ceiver general, 522.

tax commissioner to be party to petition by foreign executor,

522.

refunding of tax paid, 522.

appraisal and valuation of property, 523.

determination of amount of tax by commissioner, 523.
jurisdiction of probate court, liability of executor, 523.
application by tax commissioner for appointment of adminis
trator, 524.

account of executor not allowed until tax paid, 524.

proceedings by treasurer and receiver general to recover tax,

524.

retrospective operation of statute, 524.

construction of statute with reference to other laws, 525.
repeal of other legislation, 525.

powers of appointment, 525.

refusal to furnish tax commissioner with information, 526.
application of provisions of this act to unpaid taxes, 526.
application of act to administrators appointed prior to pas
sage, 526.

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Massachusetts Statute (Continued).

proceedings to determine taxes on real estate, 526.

right to inspect papers and records and use them in legal pro-
ceedings, 527.

Masses.

exemption of gifts for, 208.

Michigan Statute.

transfers subject to tax, rates, 528.

transfers exempt from taxation, 529.

proceedings to enforce tax, foreclosure of lien, redemption,
529.

interest and discount, 534.

collection of tax by executor, sale or mortgage of property,
534.

refund of tax erroneously paid, 535.

payment of tax in case of reversions or remainders, 535.

bequests to executor in lieu of commissions, 536.

transfer or delivery of stock, deposits or securities, notice,
536.

jurisdiction of probate court, petition for letters, 536.
appointment of appraisers, valuation of property, 537.
notice of appraisement, proceedings and expenses, 538.
report of appraiser, assessment of tax, 538.

notice to attorney general of delinquencies, proceedings to
collect tax, 539.

receipts, transfer tax-book, 540.

fees of county treasurer, 541.

record to be kept by probate judge, 541.

copies of letters and forms, report of register of deeds, prop-

erty of nonresident, 544.

report of county treasurer, examiners of records, 545.. T
payment to state treasurer, application of funds, 546.
definition of terms, 546.

time when statute takes effect, 546.

Minnesota Statute.

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transfers subject to tax, 547.

computation of tax, 548.

rates of taxation, 548, 549.

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Minnesota Statute (Continued).

transfers exempt from taxation, 549.

time when statute takes effect, valuation of property, 550.

collection of tax by executor, 552.

payment to county and state treasurer, receipts, 552.

lien of tax, 553.

interest on tax, 553.

sale of property to pay tax, 553.

legacy charged upon real estate, 553.

refund of tax erroneously paid, 554.

nonresidents, transfer or delivery of stocks and securities,
notice, 554.

transfer or delivery of deposits or securities, notice, 556.
application by attorney general for letters of administration,

556.

appointment of appraiser, 556.

appraisement at full and true value, 557.

notice of appraisement, proceedings and report, compensation
of appraisers, 557.

determination of value of estate and amount of tax, 558.
notice of tax for which estate is liable, 558.

objections to assessment, reassessment, 559.

notice to county attorney of delinquencies, proceedings to en-
force tax, 559.

records and reports of probate court, report of register of
deeds, 559.

stipulation by attorney general of amount of tax to be paid,
560.

power of attorney general to issue citations and examine
books and records, 561.

refund of tax, 562.

duty of state auditor and treasurer, 563.

seal of attorney general, 563.

assistant attorney general in inheritance tax matters, 563.

time when act takes effect, 563.

repeal of inconsistent statutes, 564.

validity of previous proceedings, 564.

effect of this act on pending proceedings, 564.

Missouri Statute.

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transfers subject to tax, rates, lien of tax, persons liable, 565.
time for payment, interest and discount, lien, bond of ex-

ecutor, 566.

payment and report by collector to state auditor, 567.

revenue to be known as "state seminary moneys," 567.
revenue to be known as "educational fund," 567.

payment of tax on reversions, remainders and expectancies,
568.

bequests to executors in lieu of commissions, 568.
collection of tax by executor, 568.

payment of tax on gift for a limited period, 569.

payment by executor to collector of revenue, receipts, 569.
refund of tax, 569.

executor to notify probate judge of taxable transfers, 570.
transfer of stocks or loans by foreign executor, 570.

appraisers and appraisement, 570.

determination of value of estate and assessment of tax, 571.
reappraisement, 572.

appraiser taking illegal fees, penalty, 572.

jurisdiction of probate court, prosecuting attorney to repre-
sent state, 572.

records to be kept by probate judge, 572.

reports to be made by probate judge and county recorder,
573.

notice to collector of unpaid tax-proceedings for collection,
573.

receipts for payment of tax, 574.

commissions for collecting tax, 574.
repeal of inconsistent statutes, 574.

Modification.

of orders and decrees, 326-333.

Money.

when taxable, 91-92.

Montana Statute.

transfers subject to tax, rate of taxation, exemptions, 575.

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