1912 AND 1913 SUPPLEMENT TO THE INHERITANCE TAX LAW BY ARTHUR W. BLAKEMORE OF THE BOSTON BAR Author of "Massachusetts Court Rules Annotated"; of "Wills" in the AND HUGH BANCROFT Formerly District Attorney, Northern District of Massachusetts, author PREFACE. The fact that there will now be no changes in inheritance tax legislation in most states for two years, owing to the biennial system in these states, has led us at this time to collaborate all the legislation of 1912 and 1913, with brief notes of the cases decided during that period. Two tendencies are quite marked in recent legislation. On the one hand many states have raised their rates and adopted or increased progressive rates, and on the other hand there is a perceptible movement, as in Massachusetts, New York and Vermont, toward sanity in the treatment of the tax on nonresident owners of stock and toward the avoidance of double taxation. We hope that this supplement will be a convenience to those interested in inheritance taxes and may receive as favorable consideration as did the first edition of our book on the subject. ARTHUR W. BLAKEMORE, Nov. 1, 1913. |