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[References are to Pages.]

Payment and Enforcement of Tax (Continued).

method of enforcement, 339.

penalties and interest, 353.
persons liable for tax, 267-274.
receipts, 349.

recovering back tax, 351.

refund to taxpayer 349-351.

suits to enforce, 339.

tax is charge on distributee's share, not on general estate,

267-270.

tax is not expense of administration, 269.

time for payment, 341.

treasurer, payment to, 348.

what law governs procedure, 341.

See Forms.

Penalties.

in case of default, 353.

liability of safe deposit company for turning over property

without notice to fiscal officers, 47, 48.

form of order remitting, 373.

form of petition for remission, 371.

form of notice of motion to remit, 372.

repeal of United States statute, 66.

Pennsylvania Statute.

estates subject to tax rates, 674.

executor not discharged until tax paid, 675.

transfers not subject to tax, 676.

estates of limited value exempt, 676.

bequest to executor in lieu of compensation, 676.

estate for years or for life and remainder, 676.

interest and discount, 677.

collection of tax by executor, 677.

legacies for limited period or upon contingency, 677.

legacy charged upon real estate, 678.

notice to county register of transfer, 678.

receipts for payment, 678.

[References are to Pages.]

Pennsylvania Statute (Continued).

transfer of stocks or loans by foreign executor, 678.

refund of tax, 679.

appraisers and appraisement, 679.

compensation of appraisers, 679.

appointment of expert as appraiser, 679.

appraiser taking more than regular fee, penalty, 680.

records to be kept by register of wills, 680.
report by register to auditor general, 680.
proceedings to enforce tax, 681.

citation to parties in case of unpaid tax, 681.
employment of attorney to sue for tax, 681.
compensation of register for collecting tax, 681.
bond of register, 681.

collection by county treasurer, 682.

returns and payment by register to state treasurer, 682.
lien of tax, 682.

refund of tax erroneously paid, 682.

application for repayment of tax, 682.

refund of tax when estate was not subject thereto, 683.
bequest for burial lot, 683.

time when statute takes effect, 683.

Personal Property.

shares in joint stock association, whether personalty, 94.
what is, for purposes of taxation, 75.

whether may be taxed when realty is exempted, 74, 75.

Persons or Fund Liable for Tax.

administrator's liability, 274.

assignees of property, 273, 274.

compromise of litigation as affecting, 210-218.

compromise of will contest as affecting, 210-218.

designation by testator, 267.
distributee or legatee, 267-271.
executor's liability, 272.

for tax on life estates, 145, 146.
for tax on remainders, 145, 146.

[References are to Pages.]

Persons or Fund Liable for Tax (Continued).

personal liability of distributee or legatee, 270.
renunciation of legacy as affecting, 270, 271.

tax is charge on distributee's share, not on general estate,
267-270.

tax on personalty in another state as affecting, 271.
transferees of property, 273, 274.

[blocks in formation]

constitutionality of tax on exercise of, 110-112.

court having jurisdiction, 118.

creation of power as effecting taxable transfer, 106.
exercise of power as effecting taxable transfer, 107-109.
exercise of, what constitutes, 112–115.

jurisdiction of court, 118.

nonresidents, 116-118.

rate of taxation, relationship of parties, 119.
retrospective operation of statute, 106–112.

situs of property, 116-118.

time of assessment of tax, 119.

what law governs, 106–112.

Power to Impose Tax.

based on general power to lay taxes, 16.

based on right to regulate transmission of property, 9–17.

Probate Court. See Jurisdiction of Court.

Progressive Rates.

[References are to Pages.]

constitutionality of, 26, 43-45.
how computed, 280-285.

Promissory Notes. See Notes.

Property Subject.

to tax, 68-103.

Property Tax.

inheritance tax is not, 4.

Public Policy.

not offended by tax, 8.

Rates of Taxation.

assignment of legacy, in case of, 284.

computation of, 280-285.

constitutional limit upon, 22.

constitutionality of progressive, 26, 43.

exemptions, how deducted, 280-285.

law governing, in case of change in statute, 284.
power of appointment, in case of, 119, 284.
progressive, constitutionality of, 26, 43.
progressive rates, how computed, 280-283.
relationship of parties as determining, 283.
value of property as determining, 280–285.

Real Estate.

equitable conversion, situs, 75–79.
exemption from taxation, 74, 75.

shares in joint stock association, whether realty, 94.

situs for purposes of tax, 222-224.

situs in case of equitable conversion, 75-79.

what is, for purposes of taxation, 75.

Reappraisement.

of property, 309, 326.

Receipts.

[References are to Pages.]

for payment of tax, 349.

Recovering Back.

tax by taxpayer, 349.

Refund.

of tax in case of excessive or erroneous payments, 349.

Relatives.

discrimination between, 25, 32.

Release.

of tax by change in statute, 173, 174.

Religious Institutions.

exemption of gifts to, 200-204.

Remainders, Estates of.

accrual of tax, 125-145.

amount of tax on contingent estates, 147.
assessment and payment of tax, 125–145.
constitutional right to tax after vested, 59, 60.
contingent, taxation of, 126-145.

law governing tax, 57.

power of appointment, time for assessment, 119.
retrospective operation of statute, 147, 148.
time for assessment and payment, 125–145.

time for payment of tax, 125–145.

vested, but subject to defeasance, 127, 135.

vested, taxation of, 125-128.

what law governs, 55, 60, 147.

whether can be taxed after vesting, constitutional questions,
59, 60.

Renunciation of Legacy.

effect on tax, 218, 219.

Repeal.

of statutes, 65, 66.

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