[References are to Pages.] Idaho Statute (Continued). exemptions from taxation, 434. estates for years or life, remainders and contingent interests, 435. bequests to executor or trustee, 435. time of payment of tax, interest and discount, 436. collection of tax by executor or trustee, 436. sale of property to pay tax, 436. payment to county treasurer, duty of controller, receipts, refunding excess payments, 437. transfer or delivery of stocks, securities, deposits, notice appraisers and appraisement, 438. appraiser taking other than regular fees, penalty therefor, 439. nonresidents, jurisdiction of court, 439. citation to delinquent taxpayer, 439. proceedings by district attorney against delinquent, 440. entries, records and reports of county clerk, 440. costs of proceedings against delinquent, 440. payment by county to state treasurer, 441. furnishing copy of receipts to persons applying therefor, 441. disposition of taxes collected, 441. refusal of officers to discharge duties, penalty therefor, 441. enforcement of lien of tax, quieting title, 442. repeal of conflicting acts, 443. Illegitimates. exemption of, 184, 185. Illinois Statute. transfers subject to tax, rates, exemptions, 444. time for payment, interest and discount, bond for payment, collection of tax by executor, 447. [References are to Pages.] Illinois Statute (Continued). liability of executor, sale of property to pay tax, 447. payment by executor to county treasurer, receipts and vouch- ers, 448. executor to give notice to county treasurer of transfers, 448. refunding excess payments, 448. transfer or delivery of stocks, securities and deposits, notice, 448. refunding of tax erroneously paid, 449. appraisers and appraisement, 450. fees of clerk, inheritance tax, clerk and attorney, 450. jurisdiction of court, 451. citation to delinquent taxpayer, 451. duty of state attorney to collect tax, 452. statement to county treasurer of unpaid taxes, 452. allowance for expenses incurred, 452. record to be kept in office of county judge, 452. payment by county treasurer to state treasurer, receipts, 452. receipts for payment of tax, 453. proceedings to determine whether transfer subject to tax, 453. lien of tax, 453. contingent or expectant estates, 454. computation of taxes on expectant estates under former statute, 454. guardian for person under disability, 455. transfers exempt from tax, 455. transfers by deed, instrument or memoranda, 455. certified copies of papers, 455. repeal of other statutes, 456. Impost Tax. inheritance tax regarded as, 7. Income of Property. after death, whether taxable, 72-74. trusts, income payable to transferees, 167. Increase of Property. [References are to Pages.] after death, whether taxable, 72–74. Inheritances. power.of state to regulate, 10-12. Inheritance Tax. different forms of, 2. distinction between various taxes, 2. extent to which may be carried, 11-14. important features of, 19. justice of, 20. meaning of, 1. not charge on property, 4. origin and extent of, 17, 18. regarded as diminution of amount passing, 7. right to impose is based on right to regulate transmission of property, 9-12. various names applied to, 2, 3. whether on right to transmit or right to receive property, Insurance. form of request to superintendent of, 361. proceeds of life policy, whether taxable, 89-91. Intention. of donor in disposing of property in lifetime, 150, 152. Interest. payment on taxes, 353. Interpretation of Statutes. adoption from other states, in case of, 49. amendatory acts, 64. exemptions, strict or liberal construction, 171–173. liberal interpretation, 51, 52. pari materia, rule of, 50. repeal and re-enactment of law, 65, 66. [References are to Pages.] Interpretation of Statutes (Continued). retrospective operation, in general, 52-54. strict interpretation, 51. what law governs, 52-62. Interstate Corporation. situs of stock for purposes of taxation, 254-256. Inter Vivos. taxation of gifts, 159. Inventory. statement of property and persons liable for tax, 294. Iowa Statute. transfers subject to tax, rates, persons liable, lien, time of exemptions from tax, 458. deduction of debts, 459. collection of tax when no administrator appointed, 459. issuance of commission to appraisers, 460. notice of appraisement, returns filed, 460. objections to appraisement, 461. appraisement of property, market value, deduction of debts, 461. relief from appraisement, 462. appraisement of deferred estates in real property, 463. estates for years or for life in personal property, 463. terms and conditions of bonds, 464. removal of property from state, penalty, 464. value of annuities, life, term, and deferred estates, 465. deduction of tax from legacy, 465. account of executor not settled before tax paid, 466. [References are to Pages.] Iowa Statute (Continued). jurisdiction of court, 466. bequest to executor in lieu of compensation, 466. legacies charged upon real estate, 466. interest on delinquent taxes, 466. information to be furnished state treasurer on demand, 467. lien book to be kept by clerk of court, 467. entries to be made by clerk in lien book, 469. clerk to keep probate record, 469. clerk to report estates subject to tax, fees, 469. costs taxed to estates, 471. delivery or transfer of securities or deposits, notice, 471. transfers of corporate stock, liability of corporation, 472. foreign estates, deduction of debts, 472. property of foreign estates not specifically devised, 473. unknown heirs, 473. refund of tax, 474. contingent estates, devises or legacies, 474. definitions of terms, 474. records to be kept by state treasurer, 475. Italy. repeal of conflicting statutes, 475. treaty with, tax against aliens, 262. Joint Stock Association. whether interest of shareholder is personalty, 75, 94. Judicial Sale. lien of tax, 279. |