Tomb. [References are to Pages.] testamentary provision for, whether taxable, 89. Transferee. liability for tax, 273. Transfers. subject to tax, 68-103. Transmission of Property. tax is on, 4, 5. Treasurer. payment to or by, mandamus, 348. Treaties. effect on tax against aliens, 259–266. "most favored nation clause," 262, 263. with Bavaria, 260, 261. with France, 259, 260. with Italy, 262, 263. with Norway and Sweden, 264-266. with Spain, 263, 264. with Württemberg, 261. Trustees. deduction of compensation, 323. Trusts. income payable to transferees, 167. power to revoke, as affecting taxability, 166. Uniformity of Taxation, rule of, 25. United States. basis of right of, to impose tax, 15. [References are to Pages.] United States (Continued). bonds of, situs for purposes of tax, 245. bonds and securities of, whether taxable, 94-96. exemption from tax, 185, 186. legacy to, whether taxable, 97. Utah Statute. transfers subject to tax, rates, lien of tax, exemptions, 706. appointment of appraisers, 707. appraiser receiving illegal fees, penalty, 707. issuance of commissions to appraisers, 708. notice and filing of appraisement, 708. objections to appraisement and hearing thereon, 708. action in pending cases, 709. time for appraisement and assessment, sale of property to pay estates for years or for life and remainders, 709. collection of tax by executor, 710. payment to state treasurer, interest, 710. collection of tax by executor, 711. account of executor not settled until tax paid, 711. jurisdiction of district court, 711. information to be furnished by executor to state treasurer, 711. inheritance tax and lien book to be kept by clerk, 712. entries in tax and lien books, index, 713. record to be kept by clerk, 713. duty of clerk to make examinations and investigations, 714. duties of court and district attorney, 714. costs of proceedings, 715. transfer or delivery of deposits or assets, notice, 715. foreign estates, assessment of tax, 715. foreign estates, assessment and payment of tax, 716. [References are to Pages.]. Utah Statute (Continued). transfer of corporate stock by foreign executor, 716. compromise by state treasurer, 716. application of statute to pending estates, 716. repeal of prior statutes, 717. time when statute takes effect, 717. Vacation. of orders and decrees, 328-330. Valuation of Property. See Appraisers and Appraisement. Venue. appraisement proceedings, 297. See Jurisdiction of Courts. Vermont Statute. definitions of terms, 719. transfers subject to tax, rates, 720. transfers intended to take effect at death, 720. effect of payment of tax to another state, 720. rebate in case of payment of tax to another state, 721. exemption of gifts for burial lots, 721. collection of tax by executor, 721. sale of property to pay tax, 721. property not delivered until tax paid, lien of tax, 721. legacy charged upon real or personal estate, 722. jurisdiction of probate court, 722. appeals to county court, 722. certifying case to supreme court, 723. hearing in supreme court, 723. costs of proceedings, 723. determination of value of property and amount of taxes, 724 value of legacy or distributive share, 724. value of gift to take effect at death, 724. [References are to Pages.] Vermont Statute (Continued). appointment of appraisers, 724. warrant to appraisers, 724. oath of appraisers, notice to parties, 725. authority of appraisers as to witnesses, 725. findings and reports of appraisers, 725. fees of appraisers, 725. agreement by commissioner of taxes with executor as to valu- ation, 725. expiration of such agreement in writing, 725. filing of agreement with various officers, 725. effect of setting aside agreement, 726. determination of value of life or contingent estate, 726. determination of value of annuities, etc., 726. valuation of yearly income, 726. mortality and discount tables, 726. estates for life or for years and remainders, 727. bequest to executor in lieu of compensation, 727. time for payment of tax, 728. payment of tax on delivery of distributive share, 728. extension of time where value not determinable, 728. records to be kept of extension of time, 728. time for payment of tax, 728. inventory of property, 728. failure to file inventory, 729. interest on taxes, 729. reports to be made by register of probate, 729. report to be made by register of probate to commissioner of taxes, 729. application by tax commissioner for administration, 729. notice to commissioner of taxes of taxable transfers, 730. refusal of officer to furnish copies, 730. transfers of stock or obligations by foreign executor, 730. [References are to Pages.] Vermont Statute (Continued). penalty for recording transfer of stock without payment of transfer or receipts of securities or assets by foreign executor transfer to foreign executor not made until taxes paid, 732. payment of bank deposit, 732. certificate of nonliability by tax commissioner, 732. notice by bank to tax commissioner, 733. bank not to pay deposit without consent of tax commissioner, failure of bank or trust company to obey law, penalty, 733. 733. service of petition, 733. hearing in court of chancery, 734. appellate proceedings, 734. proceedings installed by tax commissioner in probate court, 734. jurisdiction of court in such proceedings, 734. issuance of letters of administration, 735. jurisdiction of court after issuance of letters, 735. power of probate court to issue summons or citation, 735. penalty for refusal to appear or testify before probate court, 736. reports of listers, 736. false returns or report, perjury, 736. time when statute takes effect, 736. liabilities already accrued under previous statutes, 736. Vested Estates. right of state to tax, 55, 173, 174. Virginia Statute. transfers subject to tax, rates, exemptions, 737. |