succession tax
Defined in 3 dictionaries — Case Law, Ballentine's (1916), Black's (1910)
Definitions from Case Law
From 277 U.S. 1 - Blodgett v. Silberman · 1928Most cited · 445 citing opinions
a tax not upon property but upon the right or privilege of succession to the property of a deceased person
Ballentine's Law Dictionary
James A. Ballentine · 1916
An excise or duty upon the right of a person or corporation to receive property by devise or inheritance from another. See 143 Mo. 287, 65 Am. St. Rep. 653, 40 L. R. A. 280, 45 S. W. 245.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
See Succession.'
Defined under Tax in Black's Law Dictionary.