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

COPYRIGHT, 1912

BY

PETER V. ROSS

SAN FRANCISCO
THE FILMER BROTHERS ELECTROTYPE COMPANY
TYPOGRAPHERS AND STEREOTYPERS

HJ5806
.RY