C D ARU DP

INHERITANCE TAXATION

A TREATISE ON

LEGACY, SUCCESSION, AND

INHERITANCE TAXES

UNDER

THE LAWS OF

ARKANSAS, CALIFORNIA, COLORADO, CONNECTICUT, DELAWARE, IDAHO, ILLINOIS,
IOWA, KANSAS, KENTUCKY, LOUISIANA, MAINE, MARYLAND, MASSACHUSETTS,
MICHIGAN, MINNESOTA, MISSOURI, MONTANA, NEBRASKA, NEW HAMP-
SHIRE, NEW JERSEY, NEW YORK, NORTH CAROLINA, NORTH DAKOTA,
OHIO, OKLAHOMA, OREGON, PENNSYLVANIA, SOUTH DAKOTA, TEN-
NESSEE, TEXAS, UTAH, VERMONT, VIRGINIA, WASHINGTON,

WEST VIRGINIA, WISCONSIN, AND WYOMING

AND

FORMER ACTS OF CONGRESS

WITH

FORMS

AND

FULL TEXT OF STATUTES

BY
PETER V. ROSS,
of the San Francisco Bar

Author of a Treatise on Probate Law and Practice; Formerly

Associate Editor of American State Reports.

SAN FRANCISCO
BANCROFT-WHITNEY COMPANY