[References are to Pages.]

Virginia Statute (Continued).

collection of tax on real estate, lien and sale, 737.

payment to county treasurer, 737.

determination of tax by court, duties of clerk, auditor and

treasurer, 738.

penalty for failure to pay tax, 738.

Waiver.

form of, 380.

of legacy, effect on tax, 218, 219.

See Renunciation.

Washington Statute.

transfers subject to tax, deductions, interest, lien, 739.

rates of taxation, 740.

property subject to tax, 740.

property belonging to foreign estate, 740.

appraisement of property and collection of tax, 741.

estates for life and remainder in favor of lineal descendant,

741.

estate for life in favor of collateral relatives, 741.

bequest to executor in lieu of commissions, 742.

legacy charged upon real estate, 742.

collection of tax by executor, 742.

payment to state treasurer, receipts, interest, 743.

appraisers and appraisement, 743.

transfer of stock or obligations by foreign executor, 743.

statement of character of property and names of heirs, 744.

extension of time for filing appraisement, 744.

compromise by tax commissioners, 744.

powers and duties of tax commissioners, 745.
exemptions of charitable institutions, 745.

West Virginia Statute.

transfers subject to tax, 746.

rates of taxation in certain cases, 747.
rates of taxation in other cases, 747.
exemptions from tax, 748.

[References are to Pages.]

West Virginia Statute (Continued).

determination of market value of property, 748.

bequests to executor in payment of debt or in lieu of com-
pensation, 748.

estates for years or for life, remainder and contingent in-

terests, 748.

situs of personal property, 749.

lien of tax, 749.

suspension of payment of tax, 750.

interest on tax, 750.

payment of tax, 750.

transfer of stocks or securities by foreign executor, 750.
duty of county clerk or court to report transfers, 750.
statement by executor of transfers subject to tax, 751.
ascertainment by tax commissioner of taxable transfers, cer-
tificates, 751.

failure to report transfers to tax commissioner, proceedings,
752.

recording certificates of tax commissioner, 752.

assessment of tax by commissioner, 752.

payment of tax into treasury, certificate of payment, 753.
enforcement of tax, 752.

appeals from assessment, 754.

fees of clerk of county court, 754.

account of fiduciaries not allowed without certificate of tax

commissioner, 754.

compromise by tax commissioner, 755.

liability of fiduciaries and sureties, 755.

penalty for failure to discharge duties, 755.

inspection of books by tax commissioner, 755.

What Law Governs. See subject in question.

Widow.

articles exempt to, whether taxable, 86.

estate of, whether exempt. See Community Property; Dower.

Will.

[References are to Pages.]

agreement to make, taxation of transfer, 163.

jurisdiction of court to construe, 288.

power of state to regulate testamentary dispositions, 10-12.

Will Compromise.

effect on inheritance tax, 210-218.

Will Contest.

deduction of expenses of, 318-320.

Wisconsin Statute.

transfers subject to tax, value of property, 756.

primary rates of taxation, 757.

other rates of taxation, 758.

exemptions from tax, 758.

lien of tax, payment to treasurer, receipts, time for payment,

759.

interest and discount, 759.

collection of tax by executor, sale of property, 760.

refund of tax in certain cases, 760.

bond to pay tax when person comes into possession or enjoy-
ment, 761.

bequest to executor in lieu of compensation, 761.

transfer or delivery of stocks, securities and deposits, notice,
761.

jurisdiction of county court, estates of nonresidents, fees of
county, 762.

appraisers and appraisement, contingent and expectant
estates, 763.

notice of appraisement, witnesses, report, compensation, 764.
report of special appraiser, proceedings thereon, computation
of tax, reappraisement, 764.

enforcement of unpaid taxes, 766.
duties of public administrator, 767.
report of county treasurer, 768.

retention of funds by treasurer for use of county, 768.
compromise of taxes in certain cases, 768.

[References are to Pages.]

Wisconsin Statute (Continued).

receipts for payment of tax, 769.

payment to state treasurer, 769.

definition of terms, 769.

compromise of taxes accruing prior to this act, 769.

Witnesses.

commission to take testimony, 290, 291.

Woman's Christian Temperance Union.
whether gift to exempt, 192-199.

Woman's Foreign Missionary Society.

exemption of gift to, 196.

Women's Relief Corps.

exemption of gift to, 201.

Women's Temperance Union.

exemption of gift to, 200.

Württemberg.

treaty with, tax against aliens, 261.

Wyoming Statute.

transfers subject to tax, rates, exemptions, 771.

estates for years or for life and remainders, 772.

time for payment, bond, interest, 772.

collection of tax by executor, 773.

sale of property to pay tax, 773.

payment to county treasurer, receipts and vouchers, 773.
statement to county treasurer of taxable transfers, 774.
refund of tax when debts proved after distribution, 774.
transfer of stocks by foreign executor, 774.

refund of tax paid erroneously, 774.

appraisers and appraisement, 774.

appraiser taking more than regular fees, penalty, 775.

jurisdiction of district court, 775.

proceedings to enforce tax, 776.

[References are to Pages.]

Wyoming Statute (Continued).

notice to county attorney of unpaid taxes, 776.

statement to county treasurer of delinquent taxpayers, 776.
record of estates to be kept by county clerk, 776.

custody and use of taxes collected, 776.

payment to state treasurer, receipts and reports, 777.

copies of receipts to be furnished, lien of tax, 777.

Young Men's Christian Association.

exemption of gift to, 199-201.

Young Women's Christian Association.
exemption of gifts to, 201.