See further, Practice.

ACTS OF CONGRESS,

See United States.

ADMINISTRATOR,

See Executor and Administrator

ADOPTION,

liability on, 242.

mutually acknowledged relation
of parent, 243.

ADVANCEMENTS,
taxable, 113.

AGENTS,

situs of property in hands of agent,
158.

property of non-resident in hands

of agent, 155.

ALABAMA,

in general, 303.

constitution, 1901, § 219; 303.
statutes, list of, 303.

the early statutes, 303.

ALASKA,

in general, 305.

ALIENS,

discrimination against, 49, 237,
504.

Federal Act of 1898 does not

apply to, 165.

"goods and effects" include real
estate in certain treaty, 51.

ALMSHOUSE,

defined, 216.

AMENDATORY STATUTES,

See Statutes.

AMERICAN BAPTIST

HOME

MISSIONARY SOCIETY,

exempt, 210.

ANCILLARY ADMINISTRATION,

necessity of, 284.

ANIMALS,

exemption of monument to horse,

219.

ANNUITIES,

appraisal of, 260.

ceasing on testator's death, 187.

conditional annuity, 187.

direction in a will that an annuitant

"is to receive not less than," 236.
for care, 187.

included in direction as to "money,"
236.

liabilities where annuity to execu-
tor, 238.

liabilities where residue in trust to

pay annuity, 237.
taxation of, 186.

ANNUITY TABLE,

American experience tables, 1239.
combined experience tables, 480,
482.

reference to mortality tables valid,
43.

ANTE-NUPTIAL CONTRACT,

taxation of, 111.

ANTIQUARIAN SOCIETY,

exemption of, 220.

APPEAL,

extension of the time for, 286.
from appraisal, 264.
284.

from assessment,

APPEAL,-continued.

hearing must be limited to the
errors noticed in appeal, 286.
on failure to appraise, 264.
repeal of statute after appeal taken,
82.

service of notice, admission of, 286.
validity of allowing appeal to
parties and not to state, 285.
APPRAISAL,
annuities, 260.

annuity tables, 480, 482, 1239.
appeal, 264.

on failure to appraise, 264.
as of what date, 252.

future interests are appraised, 253.
Boston and Albany Railroad stock,
170.

Boston and Maine Railroad stock,
170.

choses in action, 258.

"clear market value," 257.
constitutionality of assigning to
probate courts the duty of ap-
praisal, 38.

construction of will, 251.

death of life tenant before appraisal,
262.

debtor, bequest to, 258.

each interest separately appraised,
252.

general law, effect of, 249.

good will, 259.

inactive securities, 259.

jurisdiction by what court, 248.

liability, effect on, 264.

life estates, 261.

marriage, change of interest on,
254.

notice, 251.

omitted property brought to the
attention of the appraisers, 255.
patent medicine company, 259.
power to order production of papers,
263.

APPRAISAL, continued.

practice, 257.

rule in the absence of specific
provision, 258.

statute providing no method for
ascertaining value of life es-
tate, 262.
reappraisal, 254.
remainders, 262.

after remarriage, 263.
residue, 252.

sale above the appraised value, 252.
test of value, 256.
trade secrets, 259.

value received by beneficiary, the
test, 258.

"value," "appraised value," and

"actual market value," 257.
as to property properly included
in, see Real Estate, Personal
Property, and other appropriate
titles.

APPRAISERS,

appointment, 249.

in what county, 250.
when appointed, 250.
function of appraiser, 286.
not judicial officers, 249.
removal, 250.

report, 252.

report and security, 254.
remitting report to appraiser, 255.
ARIZONA,

in general, 305.

proposed constitution of 1911, 305.

ARKANSAS,

in general, 306.

appraisal, 309.

constitution 1874, a. 16, § 5, 306.

estates, 309.

executors, gifts to, 309.

interest, 309.

inventory, 309.

jurisdiction of probate court, 310.

liabilities, 308.

deduction of tax, 309.
tax to be paid before accounts
settled vouchers, 310.
proceedings for collection, 310.

rates, 308.

remainders, 309.
repeal, 310

statutes, list of, 306.

st. 1901, c. 156, 307.

st. 1909, c. 303, 308.
the present act, 308.
transfers taxable, 308.
trustees, gifts to, 309.
when tax accrues,
309.

ART MUSEUM,

exemption of, 216.

ASSESSMENT,

ancillary administration in case of
non-resident, 284.

appeal, 284.

effect of admission of service of
notice of appeal, 286.
executors cannot appeal from
assessment, 285.

extension of the time for appeal,
286.

hearing on appeal must be limited
to the errors noticed in appeal,
286.

validity of allowing appeal to
parties and not to state, 285.
decree proper where statute mis-
construed by taxing officials, 288.

evidence, 284.

burden of proof, 284.

executors' appeal, 285.

exemption, order of, 283.

jurisdiction of probate courts ex-
clusive, 280.

a proper function of probate
court, 279.

of probate courts over estates
of non-resident decedents, 283.

ASSESSMENT,-continued.

affected by right of action by
beneficiary, 280.

in equity on distribution, 280.
in what proceedings assessment is
proper, 282.

power to fix liabilities and appor-
tion tax, 281.

implied power to hold provision
of will void, 283.

oral statement by court, 283.
taxes due in the future, 282.

tax proportioned to mount re-
ceived, 61.

vacate assessment, power to, 287.

for newly discovered debt, 288.
when assessment postponed, 282.
Classification for assessment, see
Constitutionality.

ASSIGNMENT,

by lega tee, 183.
ASSOCIATIONS,

exemptions to unincorporated asso-
ciations, 221.

joint stock association, 151.
real estate trust association, 182.
ASSUMPSIT,

See Collection of Tax, Practice.
ASYLUM,

for the blind, 216.

See further, 216 et seq.
ATTORNEY,

attorney's fees in will contest, 271.

AUDIT,

expense of, 269.

AUSTRALIA,

tax in, 15.

AUSTRIA,

tax in, 15.

AVOIDING TAX,

advancements, 113.

assignments by beneficiaries, 124.
brokers holding stock in their own
name, 124.

collusive arrangement illegal, 123.
compromise of interests under will,
125.

AVOIDING TAX,-continued.

consideration, 110 et seq.

creation of corporation leaving life

estate in decedent, 125.
disclaimer by beneficiary, 126, 184.
disclaimer by executor, 127.

duty to point out property to tax
officials, 123.

executor paying legacy with his own
money, 127.

homestead set off, 98.

insurance or beneficial societies, 94.
intent to evade tax, 100.
joint ownership, 128.
marshaling local assets and debts,
161, 267.

premature distribution after taking
assets out of jurisdiction, 129.
quick transfer of stock in foreign
corporation, 128.

removal of property before taxa-
tion, 160.

transfers in contemplation of death,
99.

various gifts to same person, 128.

BENEFICIARIES,-continued.

collaterals,

descendants of, 239.
distinction between direct de
scendants and collateral kin-
dred and strangers, valid, 54.
son or daughter-in-law, 240.
where relative was both nephew
and stepson, 240.

disclaimer by, 184.

exemptions, individual, 210
heirs, -

defined in treaty, 51.

expenses of heirs contesting will,
271.

liabilities where no next of kin
are known, 239.

jurisdiction where beneficiary alone
is within the jurisdiction, 160.
liability of, 241.

specific legatee, liability of, 242.
municipal corporations, 211.
rate reckoned by beneficial inter-
ests rather than by estate, 224.
state, 211.

stepchildren properly classed with
lineals, 55.
liabilities, 240.

liability where relative was both

nephew and stepson, 240.

United States, 211.

See Adoption, Aliens, Exemptions,
Persons Liable.

BENEFICIARY SOCIETY,

interest in, 94.

BENEVOLENT CORPORATIONS,

exemption of, 216.
See Exemptions.

BEQUEST,

See Beneficiary, Will.

BIBLE SOCIETIES,

exemption of, 218.

BISHOP,

exemption of, 217.

BLACKSTONE,

quoted, 28.