Seccession tax
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
A tax imposed upon the succession to, or devolution of, real property by devise, deed, or intestate succession.
See Ferry v. Campbell, 110 Iowa, 290, 81 N. W. 604 ; 50 L. R. A. 92; Scholey v. Rew, 23 Wall. 346, 23 L. Ed. 99: State v. Switzler, 143 Mo. 287, 45 S. W. 245, 40 Li. R. A. 280, 65 Am. St. Rep. 653; Peters v. Lynchburg, 76 Va. 929.