Public-domain · open source
OpenJurist

Succession Taxes

Defined in 1 dictionary — Cyclopedic (1922)

The Cyclopedic Law Dictionary

Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922

Taxes levied on the sucessions due or inheritance of a decedent's estate. They are variously called "inheritance taxes," "collateral inheritance taxes," "transfer taxes," and perhaps other names. The local statutes imposing them determine the modes for their collection, and the persons or properties liable.