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[References are to Pages.]

Judgments and Orders.

appeals from, 334-338.

conclusiveness, 326-328.

correction of valuations, 331-333.

form of order appointing appraiser, 358.
form of order fixing tax, 367, 373.
form of order remitting penalty, 373.
modification of, 330-332.

setting aside, 328-330.

vacation and setting aside, 328.

valuation of property, correction of, 331-333.

Jurisdiction.

appraisement proceedings, 297.

court first acquiring, retains, 285–287.

equity courts, 291–293.

exclusiveness of probate court's, 291–293.

in construction of wills, 288.

in determining taxability and value of property, 284–291.

in ordering production of corporate books, 291.

in issuing commission to take testimony, 290–291.

nonjudicial functions imposed on court, 293.

nonresidents, in case of, 285–288.

of probate court, in general, 285.

powers of appointment, in case of, 118, 287.

powers of probate judge or surrogate, 285-287.

probate court having, 286-288.

subpoena duces tecum, 291.

surrogate having, 286-288.

value of property, to determine, 289–291.

See Situs of Property.

Kansas Statute.

transfers subject to tax, rates, persons liable, exemptions, 476.
property out of state or nonresident within state, 478.
payment of tax, interest, lien of tax, 478.

deposit for payment of tax in case of contingent gift, 479.

assessment of tax, value of property, 479.

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Kansas Statute (Continued).

payment of tax on future interests, 480.

bequests to executors in lieu of compensation, 480.
collection of tax by executor, 480.

legacy charged upon real estate, 480.

testamentary provision for payment, 480.

sale of property to pay tax, 481.

inventory and appraisement, failure to file, 481.

recording inventory and appraisement, copies of papers, 481.
tax on stock transferred by foreign executor, 481.

tax on assets delivered to nonresident, 482.

refunding excess payments, 482.

determination of value of property, 482.

determination of tax by commission, 482.

jurisdiction of probate court, 483.

administration at instance of tax commission, 483.
account of executor not settled until tax paid, 484.
proceedings for recovery of tax, 484.

retrospective operation of statute, 484.

report of county treasurer, 484.

commissions of county treasurer, 484.

taxes to be paid into state treasury, 485.
definitions of terms, 485.

Kentucky Statute.

transfers subject to tax, rate of taxation, persons liable, 486.
estates for years or life, remainders and contingent interests,
487.

bequests to executors in lieu of compensation, 487.

time for payment, interest and discount, 487.

penalty for nonpayment, 488.

collection of tax, 488.

sale of property to pay tax, 488.

payment by executor to sheriff or collector, receipts and

vouchers, 488.

refund to legatee of overpayment, 489.

transfer of stock or loans, payment of tax, 489.

appraisers and appraisement, 489.

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Kentucky Statute (Continued).

appraiser taking other than regular fees, penalty, 490.
jurisdiction of county court, 490.

records to be kept by county clerk, 491.

duties of sheriff or collector in enforcing and accounting for
taxes, 490.

refund where legacy less than five hundred dollars, 491.

Leasehold.

whether personal or real property, 75.

Legacy.

renunciation of, effect on tax, 218, 219.

Legatee.

liability to pay tax, 267-271.

Liability.

for tax. See Persons or Fund Liable.

Library.

exemption of gifts to, 199.

Lien of Tax.

equitable conversion of property, 279.

extent of, 275–278.

in general, 275.

judicial sale of property, 279.

limitation of action to enforce, 343.

priority of mortgage, 278.

scope and extent of, 275-278.

to what property attaches, 275–278.
whether makes title unmarketable, 276-278.

Life Estate,

determination of value, 121–123.

gift reserving, whether taxable, 149-168.
person or fund liable for tax, 145, 146.
taxation of, 121.

Life Insurance.

taxation of proceeds, 89-91.

H

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Limitation of Action.

to enforce tax on lien, 342-344.

Lineal Descendants.

exemption from taxation, 169-186.

• Litigation.

compromise of, effect on inheritance tax, 210-218.
deduction of expenses of, 318-320.

Louisiana Statute.

transfers subject to tax, rates, 492.

transfers not subject to tax, 492.

taking possession of succession without authority of court,

493.

executor to fix amount of tax, 493.

collection of tax, 493.

liability of executor, no discharge until tax paid, 494.

duty of heir when administration not ordered by court, 494.

payment of tax, 494.

sale of property to pay tax, 494.

liability of heir for legacy tax, 494.

search by tax collector, 495.

appointment of executor when will found, 495.

procedure where no will found, 495.

proceedings by heir or legatee, costs and attorney fee, 496.
rights of creditors preserved, 496.

tax on entire succession to be paid when accepted, 496.
transfer or delivery of stocks, deposits and other property,
496.

burden of proof to establish exemption, 497.

jurisdiction of district court, 497.

curator ad hoc to represent nonresident and unknown heirs,

497.

commissions of tax collector and clerk of court, 497.

attorney to assist clerk of court, fees, 497.

valuation of annuities, 498.

interest on delinquent tax, 498.

costs to be borne by mass of succession, 498.

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Maine Statute.

transfers subject to tax rates, persons liable, 499.
estates for years or for life and remainders, 500.
bequests to executor in lieu of compensation, 501.
time for payment of tax, interest, lien, 501.
liability of executor, 502.

collection of tax by executor, 502.

legacies charged upon real estate, 502.

legacies for a limited period, 502.

sale of property to pay tax, 502.

account of executor not settled until tax paid, 502.

filing copies of inventory, 503.

executor to inform board of assessors of the transfer, 503.
refunding excess payments, 503.

appraisement and valuation of property, 503.

jurisdiction of probate court and proceedings therein, 504.
fees of judges or registers of probate, 504.

definitions of terms, 504.

attorney general to be furnished lists of estates and investi-
gate same, 504.

application by attorney general for appointment of admin-
istrator, 505.

failure of executor to file inventory, 505.

property subject to tax in another state or country, 505.
report of deaths to attorney general, 506.

stock in corporations organized in two or more states, 506.
transfers of stocks, bonds, etc., not subject to tax, 506.
transfer of stocks, etc., of nonresident decedent, 507.
delivery or transfer of assets of nonresident without pay-
ment of tax, 507.

proceedings to recover tax, 507.

retrospective operation of statute, 508.
payment of funds to state treasurer, 508.

Mandamus.

to compel payment to treasurer, 348.

Marketable Title.

effect of lien of tax, 276-278.

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