The Inheritance Tax Law: Containing All American Decisions and Existing Statutes

administrator or trustee amended ancillary jurisdiction appeal appointment approved assessment attorney attorney-general auditor beneficial interest bequest bond brother or sister cent centum certified charged choses in action circuit court citation clear market value clear value clerk county clerk county court county judge county treasurer court having jurisdiction death deducted delivery or transfer determination devise donor due and payable duty effect in possession enforced entitled thereto exceed excess executor or trustee exempt fees filed five hundred gift grantor hearing heir hereby hereinafter hundred dollars hundred thousand dollars inheritance tax appraiser interest therein intestate legacy legatees letters testamentary lien lineal notice paid passing person liable person or corporation person or persons persons entitled possession or enjoyment primary rates probate probate court proceedings receipt reenacts St securities or assets South Dakota subpoenas superior court take effect tax due tax imposed taxable taxation therefrom value thereof