[References are to Pages.]

Montana Statute (Continued).

appraisement of contingent or determinable estates, 576.
bequest to executor in lieu of compensation, 577.

time for payment of tax, interest and discount, 577.
penalty for nonpayment, 577.

collection of tax by executor, 578.

sale of property to pay tax, 578.

payment to county treasurer, receipts, 578.

liability on executor's bond, 578.

proceedings upon failure of executor to pay tax, 579.
administrator de bonis non, 579.

refund in case of debts proved after distribution, 579.
refund in case of erroneous payment, 579.

transfer of stocks or loans by foreign executor, 579.

appraisers and appraisement, 580.

appraiser taking more than regular fees, penalty, 580.
jurisdiction of courts, 581.

citation to compel payment, 581.

proceedings upon failure to administer estates, 581.
action to enforce tax, 582.

statement by clerk of delinquent taxes, 582.

costs of collection, 582.

record to be kept by clerk, 582.

duties of county treasurer, 582.

receipts for payment of tax, records, 583.

purposes for which taxes shall be devoted, 583.

repeal of inconsistent acts, 583.

time when statute takes effect, 583.

Monument.

exemption of gifts for, 193, 207.

Mortgage.

deduction of debts secured by, 313–315.

priority over lien of tax, 278.

situs of, 239-242.

situs when secured on real estate, 242-244.

Most Favored Clause.

in treaties, effect of, 262, 263.

[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,
exemptions, 584.

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.
information to county treasurer of taxable transfers, 587.
refunding tax when debts proved after distribution, 587.
transfer of stocks or loans by foreign executor, 587.

refund of tax erroneously paid, 587.

appraisers and appraisement, 588.

appraiser receiving more than legal fees, penalty, 588.
jurisdiction of county court, 589.

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.
book and records to be kept by county judge, 590.

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.
collection of tax by executor, 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-
praisal, 595.

copies of papers to be sent state treasurer, 596.

notice to state treasurer of transfer of estate of decedent, 596.
determination of amount of tax, 596.

reappraisement, assessment of tax, 597.

appeal, enforcement of lien, 598.

application by state treasurer for administration, 598.
account of executor not allowed until taxes paid, 598.
appearance before state treasurer in the matter of taxes, 599.
transfer of stock or obligations by foreign executor, 599.
transfer of securities or assets belonging to estate of nonresi-
dent, 600.

state treasurer a party to all proceedings, 600.

books and blanks to be furnished probate judge, 600.
time when statute takes effect, 600.

New Jersey Statute.

transfers subject to tax, rates, persons liable, exemptions, 601.
estates for years or for life and remainders, 602.

expectancies, contingent estates, and executory devises, 603.

bequest to executor in lieu of compensation, 604.

time for payment, interest and discount, bond, lien, 604.
penalty for nonpayment of tax, 605.

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.
examination of papers and records by controller, 608.

appraisers and appraisement, 608.

compensation, penalty for taking illegal fees, 609.

jurisdiction of ordinary, 609.

citation to delinquent taxpayers, 609.

notice to attorney general of delinquencies, proceedings, 609.
records to be kept by controller, 610.

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 surrogate and county clerk, 626.

reports of county treasurer, 626.

report of state controller, payment of taxes, refunds in cer-
tain cases, 627.

application of taxes, 628.

definitions, 629.

exemptions in article one not applicable, 629.
limitation of time, 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.

legacies charged upon real estate, 632.

receipts and vouchers, 633.

transfers of stocks or bonds by foreign executor, 633.

1

refunding tax when debts proved after distribution, 633.
appraisers and appraisement, 633.