Report.

[References are to Pages.]

of appraiser, 304, 308.
form of, 362.

Retrospective Statute.

adopted children, 181.

exemption statute, 173, 174.

in general, 52–62.

statutes affecting powers of appointment, 62.
statutes affecting remainders, 57-59, 147, 148.
tax imposed pending administration, 55.

Safe Deposit.

delivery of property, 47.

detention of property, constitutional law, 47, 48.

situs of money in deposit, 235-238.

adjudication in another state, full faith and credit, 346.

bonds and securities, 239-246.

constitutionality of tax on nonresident's personalty, 225-228.

contract for sale of land, 239.

debts due nonresident, 238.

deposits in bank or trust company, 235-238.

domicile of decedent, whether controls, 224-231.

equitable conversion as affecting, 75-79.

in case of transfer to take effect at death, 155.

[References are to Pages.]

Situs of Property (Continued).

in general, 221, 222.

marshaling assets, 231-235.
money on deposit, 235-238.

mortgages and securities, 239–242.
mortgage on real estate, 242-244.
notes and securities, 239–242.

notes secured by mortgage on land, 242-244.
personalty, in general, 221, 222.

personal property of nonresident, 224-229.

personal property in foreign states, 229-231.

personal property taxable at domicile of owner, 224-228.

personal property taxable where situated, regardless of own-

er's domicile, 229-231.

power of appointment, in case of, 116-118.

real estate, 222–224.

real estate affected by equitable conversion, 75–79.

securities and notes, 239-242.

stock in domestic corporation, 246–253.

stock in corporation organized in two states, 254–256.

stock in foreign corporation, 256, 257.

Society for Prevention of Cruelty.

exemption of gifts to, 208, 209.

South Dakota Statute.

transfers subject to tax, rates of taxation, market value, 684.

estates for years or for life and remainders, 685.

time for payment of tax, 686.

collection of tax by executor, 686.

sale of property to pay tax, 686.

payment to state treasurer, receipts and vouchers, 687.
notice to county treasurer of taxable transfers, 687.
refund in case of debts proved after distribution, 687.

transfer of stock or loans by foreign executor, 687.
refund in case of erroneous payment, 688.

appraisers and appraisement, 688.

appraiser taking more than regular fee, penalty, 688.

[References are to Pagea]

South Dakota Statute (Continued).
jurisdiction of county court, 689.

citation to delinquent taxpayer, 689.

notice to state's attorney of unpaid tax, 689.

statement of county treasurer of unpaid taxes, 689.
books and records to be kept by clerk of court, 689.
receipts for taxes paid, 690.

lien of tax, 690.

expenses incurred in enforcing tax, 690.
payment to state treasurer, 690.

Spain.

treaty with, tax against aliens, 263.

Special Administrator.

deduction of fees and disbursements, 318.

Stamp Tax.

on letters of administration, etc., 2.

State.

exemption from tax, 185, 186.

limitations on right to impose tax, 21.

that have adopted tax, 18.

Statute of Limitations.

enforcement of tax or lien, 342-344.

Statutes. See Constitutional Law; Interpretation of Statutes;
Retrospective Statutes. See, also, name of each state,
Arkansas Statute, etc.

Stock. See Corporate Stock.

Stock Exchange.

membership in, whether taxable, 98, 99.

Stranger.

meaning of term, 180.

Strict Interpretation.

of statutes, 51.

[References are to Pages.]

of exemption provisions, 171–173.

Subpoena Duces Tecum.

jurisdiction to issue, 291.

Subrogation.

in case of payment of tax, 269.

Succession.

right of state to regulate, 10–12.
subject to tax, 68-103.

tax is on, and not on property, 4, 5.

Support.

transfer in consideration of, 153, 154.

Surrogate. See Jurisdiction of Courts.

Sweden.

treaty with, tax against aliens, 264-266.

Tennessee Statute.

transfers subject to tax, rates, exemptions, 691.

bequest to executor in lieu of compensation, 692.

estate for years or for life and remainders, time of payment,

692.

estate for years or for life and remainders, valuation, 693.
lien of tax, report of personal property and security for tax,

693.

interest and discount, 693.

collection of tax by executor, 693.

legacy for limited period or upon contingency, 694.

legacy charged upon real estate, 694.

information of transfers to clerk of county court, 694.

payment to clerk of county court, receipts and vouchers, 694.
transfer of stock or loans by foreign executor, 695.

refund of tax in case of debts proved after distribution, 695.
appraisers and appraisement, 695.

[References are to Pages.]

Tennessee Statute (Continued).

appraiser receiving more than regular fees, penalty, 696.
records to be kept by clerk of court, 696.

proceedings to enforce tax, 696.

sale of property to pay tax, 696.

time for bringing suit to enforce tax, 697.

trial and appeal, attorney fees, 697.

proceedings where clerk discovers unpaid tax, 697.

suit by clerk to enforce tax, 698.

jurisdiction of county courts, appeals, 698.

fees and costs in county and circuit courts, 698.
suits by clerk, fees, attorneys, parties, costs, 698.
bond of clerk of court, 699.

payment of tax to state treasurer, 699.

lien of tax, 699.

attorney general to represent government, 699.

bond of executors, 699.

duty of chancery court to see tax paid, receipts and vouchers,
700.

appraisers, oath and compensation, 700.

definition of county court, 700.

Texas Statute.

transfers subject to tax, rates of taxation, 701.
estates for years or for life and remainder, 702.

bequest to executor in lieu of compensation, 702.

inventory to be filed by executor, 702.

proceedings when no administration applied for, 703.
appraisers and appraisement, 703.

determination of amount of tax, lien and interest, 703.
collection of tax by executor, sale of property, 704.

legacy charged upon real estate, 704.

payment to collector of taxes, receipts, 704.

action to recover tax from executor, 704.

payment to state treasurer, 705.

deposits of moneys as general revenue fund, 705.

refund in case of debts proved after distribution, 705.
account of executor not allowed until taxes paid, 705.
proceedings where no administration necessary, 705.