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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1890 Excerpt: ... INDEX. References are to pages. ACADEMIES, exemption of, 45. ACCELERATION, between remainderman and life-tenant, 159. ACCOUNTING, when district attorney proper party upon, 197, 222. not entitled to collect tax on, 197. when executor protected upon for taxes paid for infant, 213. ACTION OF DEBT. See Remedy And Practice; Debt. ACTIONS. See Remedy And Practice. ACTS, constitutional objections to title of, 25, 240, notes. exemptions to be by general or special, 51, 52, 53. See Statutes. ACTS OF CONGRESS, succession and legacy tax under, 12. rate of tax under, 12. exemptions under, 9, 12, 74. repeal of, 12, .241, 242. effect of saving clause in repealing act, 242. See Congress. ADMINISTRATION, State power to tax during, 30. right to tax when there is a new, 85. effect upon State of neglect to administer upon estate, 231. ADMINISTRATOR, 'duties of, in Pennsylvania, 204, note. rules as to payment of tax by, in Pennsylvania, 204. when not to pay tax out of personalty, 204. may sell property to pay tax, 200. to deduct tax from legacy, 200, 201. to give bond to pay tax, 200. cannot deliver legacy until tax collected, 200. when not liable for tax upon foreign real estate, 202, 203, 212. ADMINISTRATOR--continued. entitled to notice of appraisement, 201. may procure appointment of appraiser, 201. proceeding of, to have property assessed, 222. effect of decree made in proceedings by, 223. appeal of, from appraiser's report, 226. liability of heirs to, 205. liability of, as to legatees, &c, 162, 209. liability of, in action at law by county treasurer, 218. liable for tax until paid, 199. personal liability of, 204, et seq. personal liability of in Pennsylvania, 206. personal liability of, under New York statute, 206, 210, 218. liability of, under acts of Congress, 205. liab.
