CHAPTER III.

EXEMPTIONS.

SEC. 1. Taxation the general rule. 2. Policy of inherit-

ance and succession tax laws. 3. Statutory exemp-

tions enumerated. (a) New York; (b) Pennsylvania;

(c) Maryland; (d) Virginia; (e) West Virginia; (ƒ)

Delaware; (g) Connecticut; (h) North Carolina. 4.

Charitable, religious and other corporations and ob-

jects. 5. Foreign corporations. 6. Adopted and

illegitimate children, &c. 7. Widows and husbands.

of deceased daughters. 8. Next of kin, lineal and

lawful descendants. 9. Aliens, foreign legatees and

non-residents. 10. What estates taxable.-Legacies

under $500. 11. Foreign real estate. 12. Legacies

when exempt under acts of Congress,

CHAPTER IV.

40-75

ESTATES OF RESIDENT AND NON-RESIDENT DECEDENTS.

SEC. 1. General rules as to domicile and situs.

2. Con-

3. Resident decedents,

flict under these statutes.

their heirs and legatees. 4. Non-resident decedents,

their heirs and legatees. (a) The English rule of

mobilia sequuntur personam; (b) Application of the

rule in America; (c) The rule as applied to tangible

and intangible property; (d) Where succession takes

place for purpose of taxation. 5. Foreign legacies.

6. Rules where non-resident's debts exceed value of

estate,

· 76-113

CHAPTER V.

APPRAISER AND APPRAISEMENT.

SEC. 1. Appointment and duties of appraiser. 2. Land

and personal estate and where appraised. 3. Life

estates, annuities, legacies and terms of years. 4.

Remainders or future estates. (a) Under acts of

Congress; (b) In Maryland and Connecticut; (c) In

Pennsylvania; (d) New York. 5. Effect of appraise-

ment and appeals therefrom,

CHAPTER VI.

114-151

VESTED AND CONTINGENT ESTATES, TRANSFERS INTER VIVOS,

POWERS AND LEGACIES.

SEC. 1. Life estates, annuities and joint tenancies. 2.

Relative rights of life tenant and remainderman. 3.

Remainders and future estates. (a) Under English

statutes; (b) Acts of Congress; (c) New York stat-

utes; (d) Under Pennsylvania statutes. 4. Fraudu-

lent transfers, trusts and gifts inter vivos. 5. Powers

of appointment. 6. Legacies for debts and other

obligations,

152-191

CHAPTER VII.

SURROGATES, DISTRICT ATTORNEYS, REGISTERS, EXECUTORS AND

OTHER OFFICERS.

SEC. 1. Surrogates, district attorneys, registers and ap-

praisers. 2. Executors, administrators and trustees.

3. Liability of executors, administrators, trustees,

heirs and legatees inter se. 4. Compromises between

executors and legatees,

CHAPTER VIII.

192-213

REMEDY AND PRACTICE.

SEC. 1. Nature of remedy and actions and proceedings

thereunder. 2. Lien of the tax and its effect.—Stat-

ute of limitations. 3. Interest and penalties for

non-payment of tax. 4. Retroactive, amendatory

and repealing statutes,

214-242

xiv

Bailey v. Mason, 241.

106

Baltimore v. R. R. Co., 93, 97,

Bank of Commerce v. Comm., 33

Bank v. Sharp, 95, 100

Bank Tax Cases, 33

Banks' Estate, 218, 233, 234, 235,

241

Banks v. The Mayor, 33

Barbier v. Connolly, 28

Barksdaile v. Gilliat, 211

Barringer v. Com., 51

Barringer v. Cowan, 56, 60, 62

Bate v. Payne, 204, 205, 212, 217,
219

Beach v. Hollister, 124, 155, 163
Beetson, Atty.-Gen. v. 84, 85, 95,

ΙΟΙ

Benet, Matter of, 116, 166, 169

Benjamin, Matter of, 124, 141, 143,

145, 164, 166

Biddle's Estate, 187

Bird, Estate of, 66, 73, 115, 119, 120,

122, 125, 149, 190, 201, 240

Birkett, In re, 63

Birtwhistle v. Vardill, 94, 107

Bispham's Estate, 154, 211

Bittinger's Estate, 14, 19, 25, 31, 36,

38, 73, 74, 77, 80, 81, 92,

104, 105, 129, 173, 203, 209,

223, 241

Black, Estate of, 63

Blake v. McCartney, 7, 159, 236

Boyd's Estate, 199, 204, 212, 220,

231

Boyle, Com. v. 73, 74, 116, 127

Bradford v. Jones, 27

Brenner, Com. v. 80

Brewer's Estate, 140, 141, 142, 143,

150, 164, 166, 181, 183, 199.
208, 209, 223, 233, 234, 236

Brown v. Adv.-Gen., 188

Bruce v. Bruce, 79, 85, 106

Bruce, In re, 85

Bruce, Matter of, 141, 143, 163, 166,

167, 169, 170

Brune v. Smith, 75, 160, 213, 220

Cager, Matter of, 66, 72, 73, 103,

124, 132, 140, 141, 142, 143,

145, 153, 160, 163, 164, 165,

166, 168, 170, 181, 210, 238,

240

Campbell, Atty.-Gen. v. 85, 89, 90

Capdevielle, In re, 83, 91

Capron, Matter of, 68

Carpenter v. Penn., 6, 20, 29, 30, 35,
64, 72, 225, 236, 237

Catlin v. For. and Dom. Miss. Soc.,

53

Catlin v. Hull, 94, 97, 98, 102, 106

Catlin v. Trustees Trin. Col., 47, 50,
51, 52, 53, 54, 57, 60. 63, 64
Central Trust Co. v. R. R. Co., 193,
214, 221

Chardavoyne, Matter of, 43, 72, 238

Chase v. R. R. Co., 233

Chatfield v. Berchtoldt, 80, 90, 92,

103

Chittenden, Matter of, 51, 52, 54, 55,

57, 62

Christian's Est., 153, 154, 156

Church Charity v. Peo., 54, 58, 64
Church of St. Monica v. Mayor, 44,
46, 62

Cigala, In re, 77, 80, 89, 91, 97, 98,

203

Clapp v. Mason, 127, 159, 232, 241,

242

Clark, Matter of, 72, 123, 124, 141,

142, 143, 145, 146, 154, 156,

162, 163, 166, 167, 169, 171,

218

Clarke, Matter of Lawr. G., 37, 84,
93, 98, 102

Clymer v. Com.. 20, 22, 33

Coales, In re, 80

Cockerill, Atty.-Gen. v. 84, 85, 95,

ΙΟΙ

Cogswell, Matter of, 141, 163, 237

Coleman, Com. v. 14, 25, 80, 81, 110,

112, 120, 149, 200, 201, 203,

204, 212, 226, 229

Coleman, Peo. ex rel. Darrow v. 79,

98, 109

Com's. App., 70, 77, 100

App. (Avery's Est.), 120, 229,

233, 234

App. (Bittinger's Est.), 14, 19,

25, 31, 36, 38, 73, 74, 77, 80,

81, 92, 104, 105, 129, 173,

203, 209, 223, 241

App. (Cooper's Est.), 14, 31.

115, 120, 122, 131, 136, 138,
139, 149, 153, 155, 156, 157,
167, 170, 173, 174, 175, 176,
177, 178, 179, 180, 229, 234.
237, 240