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124. All estates, real, personal and mixed, money,
public and private securities for money of every
kind, passing from any person who may die seized
and possessed thereof, being in this state, or any
part of such estate or estates, money or securities,
.or interest therein, transferred by deed, grant, bar-
gain, gift or sale, made or intended to take effect in
possession after the death of the grantor, bargainer,
devisor or donor, to any person or persons, bodies
politic or corporate, in trust or otherwise, other
than to or for the use of the father, mother, wife,
children, and lineal descendants of the grantor, bar-
gainor, devisor, donor or intestate, shall be subject
to a tax of one and a half per centum on every
hundred dollars of the clear value of such estates,
money or securities; and all executors and admin-
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18M, c. 200
What estates,
&c , liable to
collateral in-
heritance tax,
and to what tax.
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125. Every executor or administrator to whom
administration may be granted, before he pays any
legacy, or distributes the shares of any estate liable
to the tax imposed by the preceding section, shall
pay to the register of wills of the proper county or
city one and a half per centum of every hundred
dollars he may hold for distribution among the dis-
tributees or legatees, and at that rate for any less
sum for the use of the state. This act shall not be
construed, so as to release any tax already fixed
on any collateral inheritance, distributive share or
legacy.
In force from March 7, 1864.
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When tax to
be paid.
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