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Collateral Inheritance Tax:
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Apportionment of tax; appeal .......................
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Appraisement of property for........................
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Appraiser — death or refusal to act...................
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Appraisement where land in two or more counties.....
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Bond of executor liable ............................
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Cities and counties exempt from ....................
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Clerks and registers of wills — account for taxes .....
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Clerks and Registers — Penalty for failure to account
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Commissions allowed clerks and registers of wills..
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Duties of Orphans' Court:..........................
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Estates not liable for ...............................
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Executor — failure to perform duties .................
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Failure of parties entitled to administer...............
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Increase in value after death — no tax on ............
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Inventory.............................................
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Lien of tax..........................................
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Life estate; remainder; method of determining pro-
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portion of tax to be paid .........................
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Limitations............................................
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Non-resident decedents — when exempt from tax.......
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Penalty for failure of clerks and registers of wills to
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account for taxes .................................
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Penalty for failure to pay tax .......................
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Rate...............................................
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Real estate, appraisal of ............................
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Real estate — examination of applicant as to admin-
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istration of ......................................
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Receipt for payment of tax .......... ..............
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Reciprocity provision ..............................
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Registers of Wills, duties, etc........................
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Remainders — apportionment of tax; appeal...........
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Sales to pay tax ....................................
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Summons to parties failing to administer ............
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Trustees to report property subject to................
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When to be paid ....................................
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Collectible by suit......................................
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Collection of ..........................................
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Collection — Suit for .....................................
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Collections Time for ..................................
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"Collector" defined ....................................
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Allowance for insolvencies and removals ...........
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Appointment, compensation and oath................
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Assaulting....... ....................................
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Bond....... .........................................
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Bond; failure to give ..............................
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Collections of; payment over; educational purposes.
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Duties as to collection and accounting of taxes .....
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Examination of books .............................
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Failure to account for taxes as specified.............
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Failure to qualify ................................
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Fees for tax sales ..................................
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Governor may appoint, when.........................
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Payment of money due state, when valid ..........
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Removal..............................................
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Resistance to ......................................
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Succeeding collectors to have powers of predecessors
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Suit on bond ......................................
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Summoning posse comitatus;.......................
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