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Collateral Inheritance Tax

Defined in 2 dictionaries — Bouvier (1914), Black's (1910)

Bouvier's Law Dictionary and Concise Encyclopedia

John Bouvier; revised by Francis Rawle · 1914

A tax levied upon the collateral devolution of property by will or under the intestate law*. See Tax.

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

See Collateral Inheritance.

Defined under Tax in Black's Law Dictionary.