It is customary for a person who makes a will to name an executor of the estate; otherwise the court may appoint an administrator. The executor named in a will may be exempted from giving a bond. Not so an administrator.

In the case either of an executor or an administrator, the disposition of the estate is subject to the supervision of the court, be it probate, orphans, or surrogate.

When there is no will, a person is said to have died intestate, and an administrator takes charge. New York and some other states have Public Administrators who are paid regular salaries out of the public funds.

Every estate is subject to one or more obligations before it can be lawfully distributed to the heirs. These obligations consist of debts of one kind or another.

Every debt which is a lien on the property is an obligation.

First among such debts are taxes, federal, state, or local; also mortgages on real estate.

Alabama-A tax equal to the full amount of state tax (80%) permissible when levied by and paid to Alabama as a credit or deduction in computing any Federal Estate Tax payable by such estate according to Act of Congress of 1926, with respect to the items subject to taxation in Alabama.

Arizona-Husband and wife, lineal issue, lineal ancestor, adopted or acknowledged child; exempt, widow, $10,000; others, $2,000; tax on first $25,000, 1% to $50,000, 2; to $100,000, 3%; to $500,000, 4%; over $500,000, 5. 2d Group Brother, sister, descendants of wife or widow of son, or husband of daughter, exempt, $500; rates 1% up to 10%. 3d-Brother or sister of father or mother or descendants of such-exempt, $250; rates: 3 up to 15%. 4th-Brother or sister of grandfather or grandmother or descendants of such, exempt, $150; rates: 4% up to 20%. 5th-Any other degree of consanguinity or stranger in blood, or a body politic or corporate, exempt $100; rates: 5% up to 25%. Rates where death occurred after July 1, 1937, from 2% to 20%.

Arkansas To parents, husband or wife, child, adopted or foster child, lineal descendant and ascendant, son-in-law or daughter-in-law, 1% on first $5,000. Then from 2 to 10. Brother or sister including half-blood, 2%. Then 4% to 20%. To all others the rate on the same amount is 4. Then 8% to 40%. Exemptions -$6,000 to widow; $4,000 to a minor child; $2,000 to all others. No exemptions to nephews, nieces, strangers in blood, etc. Bequests to charitable, religious and educational institutions and insurance exempt in the latter case, however, only when it passes to a direct descendant or descendant of the deceased or to a widow of the deceased.

wife

California--Husband ($5,000 exemption); ($24,000 exemption); minor child ($12,000 exemption); adult child ($5.000 exemption): lineal ancestor lineal issue ($5,000 exemption), tax then ranges from 2% to 10%.

Brother, sister, or dependant of either, or wife or widow of a son or husband of a daughter thereof, $2,000 exemption); tax then ranges from 5 to 15.

Uncle or aunt or descendant thereof ($500 exemption) with tax above that 6% to 15%. Others named as heirs ($50 exemption), tax then varies from 7% to 16%.

One half of the community property passing to the wife is exempt and all thereof passing to the husband.

Colorado-The exemptions are $20,000 for the widow; $10,000 for husband, child, adopted child. or any lineal descendant; $2,000 for wife or widow of son, widower of daughter, grandparent, brother, sister, mutually acknowledged child; $500 for all others who inherit $500 or less, but if they inherit more than $500 they pay on all they get. The tax ranges from 2 per cent to 16 per cent, according to the degree of relationship and the size of the inheritance. The legislature in 1935, amended the Law so that tax exemptions to charitable gifts is limited to use in Colorado.

Connecticut-The net estate of any resident of this

Judgments in civil actions for money owed are liens, and as such are obligations. Contracts made by the deceased involving contingent or direct money obligations are debts, if acknowledged as proven. Wages owed are in most of the states a debt and when proven, are a lien.

Money or other property held in trust by the deceased is an obligation.

Costs of administration up to the time of settlement of an estate are obligations.

So also are expenses of the last illness, and burial costs including a tomb at from $100 to $500. according to the State.

Pending settlement of the estate the necessary living expenses of the family are an obligation.

There is a time limit on obligations. Usually, claims on an estate must be submitted within one year, provided the creditors have been given due notice of the debtor's death.

Following is a brief summary of the Inheritance Tax laws of the States.

State passing to any parent, grandparent, husband, wife, lineal descendant, adopted child, adoptive parent and lineal descendant of any adopted child, in excess of $10,000 in value to and including $25,000 in value, shall be liable to a tax of 2% thereof; thence up to 9%. The net estate for taxation purposes of a resident de. cedent shall be ascertained by adding to the appraised value of the inventoried estate all gains made in reducing to possession choses in action, including notes and mortgages but not including corporate or governmental stocks or bonds, nor including income accruing after death; and deducting therefrom losses incurred in the reduction to possession of choses in action, including notes and mortgages, but not including corporate or governmental stocks or bonds, nor including income accrued after death and other items allowed as deductions by the statute.

To the husband or wife of any child, stepchild. brother or sister of the full or half blood and to any descendant of such brother or sister in excess of $3,000 in value to and including $25,000 in value shall be liable to a tax of 3% thereof; thence up to 10%; to any other person, corporation or association not included above in excess of $500 in value to and including $25,000 in value shall be liable to a tax of 6% thereof; thence up to 13%.

Delaware--To grandparents, parents, child or descendant, son- or daughter-in-law, or adopted child, $3,000 exempt; to husband or wife, $20,000 exemption. Rates on excess, 15% up to $30,000: in respect to husband and wife, 1% up to $27.000 to others, thence up to 4. To brother or sister of the whole or half blood, uncle, aunt, niece or nephew, grandniece or grandnephew, or first cousin, $1,000 exemption. Rates on excess, 2 up to $24,000, thence up to 5%. To others and to non-blood 5% up to $25,000, thence up to 8. Exemptions--Any property, estate or interest devised or bequeathed for charitable, educational, library, hospital, historical or religious purposes or for purposes of public benefit or improvement.

District of Columbia-Where the decedent died prior to July 27, 1939, father, mother, husband, wife, children by blood or legally adopted, lineal descendants or ancestors of decedent, exemption $5,000, 1% on balance; to brother, sister, nephew or niece, whole or half blood, $2,000, 3% on balance; to grandnephew or grandniece of decedent and all others, $1,000. 5% on balance. The schedule of beneficiaries' exemptions and rates where the decedent died on or after July 27 1939: Class A, each beneficiary an exemption of $5,000, on balance, to $50,000. 1; to $100,000 25%; to $500,000, 3%; to $1,000,000, 4%; all over 5% Class B, brother and sister of the whole or half blood of the decedent, $2,000; to $25,000, 3%; to $50,000, 4%; to $100,000, 6; to $500,000, 8 all over, 10 Class C, any person other than those included in Classes A and B, and any firm, institution, association or corporation (unless exempt under Class D), $1,000; to $25,000, 5%; to $50,000, 7%; to $100,000, 9% to $500,000, 12: all over, 15%. Class D, entirely exempt, is on property transferred exclusively for public or municipal purposes, to the United States or the District, or exclusively for charitable, educational or religious purposes within the District. All property and interest therein which shall pass

from a decedent to the same beneficiary and all beneficial interests which shall accrue shall be united and treated as a single interest for determining the tax.

In addition there is a transfer tax on the estate of every decedent who, after Aug. 18, 1937, dies a resident of the District of Columbia, equal to 80% of the Federal Estate tax imposed under the 1926 Federal Revenue Act, less credit for estate, inheritance, legacy or succession taxes lawfully imposed by any State or Territory of the United States and inheritance taxes imposed by the District of Columbia. A similar tax is imposed on the estates of non-residents in the proportion that the value of real and tangible personal property located in the District of Columbia bears to the value of the entire estate. Florida-The Estate Tax Law, Chapter 16015, Laws of Florida, 1933, Approved June 7, 1933, is an estate tax law designed to absorb the credit alAs ap'lowed by the Federal Estate Tax Law. plied to the estates of decedents of Florida, the amount of the tax is the difference between the credit allowed under the Federal law and the amount of estate or inheritance taxes paid to the States of the United States. The tax upon the estate of non-residents of the State of Florida is an apportioned amount of the allowable credit under the Federal Act based upon the ratio of the property situate in Florida to the entire estate wherever situate. Similar provisions Estates afapply to non-residents and aliens. fected by the new law are those whose owners died after Nov. 4, 1930. There is an exemption of $100,000 to residents.

Georgia-Eighty per cent of the amount due as Federal Inheritance Tax (1926 Act) amended (1941) and the Act approved by the Governor (Mar. 18, 1941) whereby tax now applies to estate of a person who may die a non-resident of state, whereas the original Act applied only to the estate of a person who may die a resident of the state. The exemption under that Act is $100,000. If the estate is not subject to the Federal Tax, no tax is assessed by the State. Idaho-Tax on estates less than $25,000 at following rates: To husband or wife, lineal issue or ancestor, adopted child or issue, 2% exempt to widow, $10,000; to minor child, $10,000; to others of this class, $4,000. To brother or sister, or their descendants, or wife of son, or husband of daughter, 4%; exempt $1,000. To uncles, aunts or descendants, 6%; exempt, $500. To others, 8%; no exemption. The tax in the case of husband, wife, lineal issue, etc., rises the value of to 15 per cent, according to the inheritance, and to others the rates range from 4% to 30%. The tax on intangible personal property is not imposed when the decedent lived in a State other than Idaho where there was no tax on such property. (See New York.)

or

Illinois-Class A, father, mothetr, lineal ancesctor, child. adopted or husband, wife, mutually sister, wife acknowledged child, brother, widow of son, husband or widower of daughter, lineal descendant-in excess of exemption-to $50,000, 2% $50,000 to $150,000, 4%; to $250,000, 6%; to $500,000, 10%; over $500,000, 14%. Class B, uncles, aunts, nieces, nephews of lineal descendants of the same, in excess of exemptionto $20,000, 6%; $20,000 to $70,000, 8%; $70,000 to $170,000, 12%; over $170,000, 16%. Class C, all others except Class D (which consists of gifts for hospitals, religious, educational, Bible, missionary, tract, scientific, benevolent or charitable purposes within the State, and all transfers to or for the use of the State of Illinois or any of its institutions, municipal corporations or political subdivisions for public purposes, entirely exempt)-in excess of exemption-to $20,000, 10%; to $50,000, 12% $50,000 to $100,000, 16%; to $150,000, 20%; to $250,000, 24%; over $250,000, 30%. Exemptions-Class A, $20,000, except to brother and sister, $10,000; Class B, exemption is $500; Class C, $100.

Indiana-Tax is on the excess above exemption, three classes. First includes husband, wife, lineal ancestor, lineal descendant, legally adopted child or child to whom the transferer for not less than ten years stood in the mutually acknowledged relationship of parent. Second, brother, sister or a descendant of a brother or sister, wife or widow of a son or husband of a daughter. Third, all others. Amount of tax runs from 1% to 10% on the first class; from 5% to 15% on the second class; from 7% to 20% on the third class. Exemptions are in the first class, wife $15,000, children of decedent under 18 years, $5,000, oth

ers $2,000; 2nd class exemption is $500; 3rd class $100. Iowa-Direct inheritance-Over exemption graduated tax begins at 1% on the first $10,000, and rises to 8% on all sums in excess of $200,000, when the estate goes to wife, husband, children, or other next of kin. To brother, sister and the like the tax ranges from 5% to 10%; 10% to 15% in the case of other heirs. ExemptionsHusband or wife, $40,000; each child, including grandchildren, $15,000; any other direct heir or lineal descendant, $5,000; father or mother, $10,000.

Kansas-To husband, wife, lineal ancestor, lineal descendant, adopted child or lineal descendant of adopted child, wife or widow of a son, or husband of a daughter, on first $25,000, 1%; thence up to 5% (except in case of surviving spouse when rates are one-half those mentioned). To brothers and sisters on first $25,000, 3%; thence up to 1212%. To persons in other degrees of collateral consanguinity, strangers or others not included above, on first $25,000, 5% thence up to 15%. Exemptions to surviving spouse, $75,000; to others of Class A, $15,000; to each member of Class B. $5,000. Members of Class C have no exemption. Rates above named are charged only on amounts in excess of exemptions allowed; when the share is less than $200 in excess of the exemption no tax is charged. Exemptions and allowances if only a part of the estate is in Kansas, are in proportion to that part. There is a 10-year statute of limitations on the collection of taxes.

Kentucky-The Inheritance Tax Law which became effective April 24, 1936, places the surviving spouse, child by blood, stepchild, adopted child (if adoption shall have occurred during infancy), and grandchild, if the issue of a deceased child, in Class A; parent, brother, sister, brother or sister of the half blood, nephew, niece, daughter-in-law, son-in-law and grandchild, being the issue of a living child, in Class B; and all other persons not included in either of the other classes, and corporations, except educational, religious or other institutions, societies or associations, whose sole object and purpose are to carry on charitable, educational or religious work within the state, and cities and towns or public institutions in the state when the transfers are to be used for public purposes, which are exempt, are in Class C. Amount of tax runs from 2% to 16% on Class A; from 4% to 16% on Class B; from 6% to 16% on Class C. Exemptions-The wife or infant son or daughter receive an exemption of $10,000; but if the transfer exceeds $30,000 the exemption shall be decreased by subtracting from $10,000 the amount by which the distributable share exceeds $30,000, so that a distributable share greater than $40,000 shall receive no exemption. All other persons of Class A receive an exemption of $5,000; but if the transfer exceeds $15,000 the exemption shall be decreased by subtracting from $5,000 the amount by which the distributable share exceeds $15,000 so that a distributable share greater than $20,000 shall receive no exemption. If the decedent be not a resident of the State of Kentucky, but of the United States, the exemption shall be the same proportion of the allowable exemption in the case of residents that the property taxable by Kentucky bears to the whole property transferred by the decedent. Those in Classes B and C are not allowed exemptions. In each case the exemption must be taken out of the first $10,000 inherited and the tax on the remainder, if any, on the first $10,000 shall be computed at the rates provided. All shares of stock in corporations organized under the law of the State, belonging to persons whose domicile is in a country foreign to the United States or its possessions shall on the death of the owner be subject to a tax of 5% of its actual value. Louisiana-To direct descendants by blood or affinity, ascendant or surviving spouse in excess of $5,000, $5,000 to $20,000, 2% over $20,000, 3%. To a collateral relation (including brothers or sisters by affinity), in excess of $1,000, on amount in excess of $1,000, $1,000 to $20,000, 5%; in excess of $20,000, 7%. To a stranger, in excess of $500; on amount in excess of $500, up to $5,000, 5%; in excess of $5,000, 10% Exemptions-To direct descendants, ascendant or surviving spouse, $5,000; to collateral relations, $1,000; to a stranger, $500. All legacies and donations to charitable, religious or educational institutions located in State entirely exempt. Maine-To husband, wife, lineal ancestor, lineal descendant, adopted child, adoptive parent. wife

or widow of a son or husband or widower of a daughter of a decedent, the rates are as follows: Up to $50,000, 2%, thence up to 6%; $10,000 exemption, in each case, to husband, wife, father, mother, child, adopted child, or adoptive parent or child or children of a deceased child, by representation; $500 in each case, for any others in Class A. To brother, half brother, sister, half sister, uncle, aunt, nephew, niece, grandnephew, grandniece, or cousin of a decedent, in excess of an examption of $500, from 5% in excess of exemption to $25,000 to 12%. For all others, in excess of an exemption of $500, from 10% on first $50,000, thence up to 16%. Charities are exempt. The Maine law takes advantage of the 80% credit allowed under the Federal Tax Law.

Maryland-Direct, 1%; collateral, 72% (law of 1935). The collateral applies to all distributees except parents, spouse or lineal descendants of decedent, and except the State of Maryland, or any city or county thereof. Bequests up to $500 for perpetual upkeep of graves are also exempt. The tax is payable by the executor or administrator but out of the distributive shares. Legacies or bequests up to $100 are exempt. Effective Oct. 1, 1941, this exemption increased to $150, and extends to any property passing. Joint accounts in banks, building associations and property held jointly are taxed, the exemption being husband and wife not only as tenants by the entirety but as joint tenants as well.

Maryland-Estate Tax-The only other inheritance tax (except the tax on commissions of an executor or administrator.) This is imposed only on estates large enough to be subject to the Federal Estate Tax. The tax payable to Maryland equals the amount of the credit allowable under the federal law for taxes paid to the State.

Massachusetts-No inheritance tax on share of husband, wife, father, mother, child, adopted child or adoptive parent unless they receive in excess of $10,000, in which case the rate is 1% on the first $10,000; 2% on next $15,000; 3% on next $25,000; 4% on next $50,000; 5% on next $150,000, and so on up to 9 on excess over $1,000,000. Grandchildren are taxable if they receive over $1,000 at above rates. Anybody may receive $1,000 free from State inheritance tax. If brother, sister, half brother, half sister, nephew, niece, step child or step parent receive more than $1,000, entire amount subject to inheritance tax; 4% on $10,000; 6%, next $15,000; 8%. next $25,000; 10%, next $50.000; 11%, next $150,000, and so on to 15% on excess over $1,000,000. Rates for other classes of heirs range from 2% to 15%.

Amounts are taxable for the "full" amount at the various rates, except that the property cannot be reduced by taxation below $10,000 or $1,000 respectively. Death Taxes paid to the several states are credited against Federal Estate Taxes up to 80% of Federal Estate Taxes under the 1926 Federal Act.

Michigan-Four rates-1. Beneficiaries, grandfather, grandmother, father, mother, husband, wife, child, brother, sister, wife or widow of son or husband of daughter, adopted and mutually acknowledged child, provided such relationship began at or before child's 17th birthday and continued until death of such decedent, granter, etc., or any lineal descendant exempt up to $5,000; wife or husband up to $30,000, with an additional $5,000 to the widow for each minor child to whom no property is transferred. 2. Inheritance tax is based on the total to each beneficiary's interest therein and not to the entire estate of the decedent less exemptions, at the rate of 2% on the first $50,000, thence up to 8% provided that that portion of the property so transferred consisting of Real Estate shall be taxed at 34 of the rates specified. 3. In all other cases 10% on the first $50,000, then up to 15%. 4. In the event that the total of the inheritance taxes imposed by this act do not equal or exceed 80% of the amount of the tax imposed by the Federal Revenue Act of 1926, an additional amount to equal 80% of said tax shall be added. Minnesota--In estates of persons dying on after April 1927-Eight classes of beneficiaries: (1) Wife, minor or dependent child, minor or dependent adopted child; (2) Adult child, adult adopted child, lineal issue of adopted child, lineal descendant of decedent; (3) Husband, mutually acknowledged child or lineal issue thereof; (4) Father, mother or other lineal ancestors; (5) Brother, sister, or descendant thereof; wife or widow of a son, husband of a daugh

or

ter: (6) Uncle or aunt by blood or descendant thereof; (7) Any other relative or a stranger in blood to decedent or a corporation except those included in Class 8, which includes the State of Minnesota or any political division for public purpose, religious, charitable, scientific, educational body, cemeteries, etc., all within the State of Minnesota-totally exempt. Other exemptions: Classes (1) $10,000; (2 and 3) $5,000; (4) $3,000; (5) $1,000; (6) $250 and (7) $100. Primary rates: First $15,000, including exemption, 1%; next $15,000, 2% then $20,000, 3; $50,000, 311⁄2 next $600,000, 4% to 9% (1% added for each $100,000 thereof); $400,000, 10% and 11% (1% added for each $200,000 thereof); all over, 12%. Primary rates apply to Classes 1 and 2; for Classes 3 and 4, 111⁄2 times the primary rate; Class 5, 3 times; Class 6, 4 times; Class 7. 5 times. Life insured in excess of $32,500 and gifts in contemplation of death are subject to tax.

Property placed in joint tenancy before April 1935 taxable at one-half the value of the property; after that date at full value of property; exempt insofar as surviving joint tenant furnished consideration.

Reasonable expenses of administration, last sickness, claims against decedent duly allowed as such, family maintenance as allowed by court, not exceeding $5,000, federal and state taxes, taxes which have accrued or are a lien on property in the estate at date of death shall be allowed as deductions in the amount allowed by probate court having jurisdiction before computing the tax. Total tax limited to 35% of property transferred.

Minnesota has an estate tax law which makes up the difference between the inheritance tax and the 80% credit allowed by the Federal Government under the 1926 act.

The state has a gift tax act which became law July 16, 1937 which provides for an annual exclusion of $2,500 for any gift, except future interest, made to any number of donees during the calendar year. In addition to the annual exclusion, the donor has an exemption for gifts made to particular donees equal to those provided for in the inheritance tax law. Gift tax rates are in all cases 34 of the inheritance tax rates; classifications the same as for inheritance tax, except that donees of the 7th Class have no exemption. Total tax is limited to 35% of value of property in excess of exemption. Mississippi-By the 1928 law the tax on the net estate of a decedent ranges from four-fifths of 1 per cent for estates not in excess of $50,000, to 16 per cent of the amount by which the net estate exceeds $10,000,000. For the purposes of the tax the value of the taxable estate is determined (law of 1934), in the case of a resident, by deducting $50,000 from the difference between the deductions allowed, and the gross estate. Missouri-To husband or wife, $20,000; insane and blind lineal descendants, $15,000; lineal ancestor of descendant, adopted child or its descendant, or illegitimate child, $5,000 in exemptions; all over 1% up to 6% on over $400,000. To brother, sister or their descendants, son- or daughter-inlaw, $500; aunt, uncle or their descendants, $250; all over, 3% up to 18%. To brother or sister of grandparents or their descendants, $100: all over, 4% up to 24%. To all others, including foreign, charitable and religious bequests. 5% up to 30%. If less than $100 not taxable. Montana-Widow, exemption $17,500; rate on 1st $25,000, less exemptions, 2%; thence up to 8%. Husband, exemption, $5,000; lineal ancestor or descendant, adopted child or lineal issue of adopted child-exemption, $2,000-rates over exemption same as for widow. Brother or sister or descendant, son's wife or daughter's husband, exempt, $500-rates 4% to 16%. Uncle, aunt or first cousin, no exemption; rates, 6% to 24: any other degree of relationship, no exemption, 8% to 32% All property transferred for public or charitable purposes within the State, is exempt.

Nebraska-Parent, spouse, child, brother, sister, son-in-law, daughter-in-law, lineal descendant, exemption, $10,000, 1% on all additional; to uncle, aunt, niece, nephew, or their lineal descendants, exemption, $2,000; on all other, 4%; others, 1st $5,000, 4%; to $10,000, 6%; to $20,000, 8%; to $50,000, 10%; all over, 12%. Charitable and similar institutions are not taxable. Estates of less than $500 are entirely exempt.

Nevada-Law repealed in 1925.

New Hampshire-All property within the jurisdic

Oklahoma-The value of the estate shall include

the homestead in excess of a value of $5,000 which shall pass to a surviving spouse or minor child, and shall also include excess over $20,000 of the amount receivable directly, in trust, or as annuities by all beneficiaries of the proceeds of life insurance by virtue of policies under which the insured has the right to change the beneficiary except as to proceeds of war risk insurance. policies issued pursuant to the World War Veterans Adjusted Compensation Act and proceeds from payment of any Federal gratuity to the veteran of any War in which the United States was engaged. A $15,000 personal exemption is granted an estate receivable by father, mother, wife, husband, child. adopted child or any lineal descendant of decedent or such adopted child.

The rate of taxes upon the net estate and transfers shall be at the following rates: 1% to $10,000; thence up to 10%.

In the event the State estate tax shall not equal 80% of the 1926 Federal Estate Tax, then there is levied an additional tax equal to the difference. Oregon-To grandfather, grandmother,

father, mother, husband, wife, child, or stepchild, or any lineal descendant (exemption $10,000), $10,000 to $25,000, 1%; thence up to 15%. To brother, sister, uncle, aunt, niece, nephew, or lineal descendant (exemption $1,000), additional tax, $1,000 to $3,000, 19%; thence up to 20%. Additional tax in all other cases, exemption $500; $500 to $1,000, 4%, thence up to 25%. Effective on and after June 9, 1933.

Pennsylvania-Transfer. Inheritance Tax Act of 1919, imposing a tax on value of estate passing to direct and collateral heirs. To father, mother, husband, wife, children, lineal descendants, legally adopted children, step-children or the wife or widow of a deceased son, or from the mother of an illegitimate child, 2%; to all others, 10%; the only exemption allowed is the widow's exemption of $500.

Rhode Island-Estates under $10,000 tax exempt (above said sum a general tax of 1% is imposed in addition to the rates specified below. with an additional tax of 2% on such portion as it may be necessary to postpone the assessment of taxes imposed until the beneficiaries come into possession of their inheritance). Tax on legacy or share of distribution-To grandparent, parent, adoptive parent, husband, wife, child, son- and daughter-in-law, adopted child, mutually acknowledged child, lineal descendant, $10,000 is exempt. Rates on excess are: 1% below $25,000; 25%, $25,000 to $50,000; 3%, $50,000 to $250.000; 4%, $250,000 to $500,000; 5%, $500,000 to $750,000; 6%, $750,000 to $1,000,000, thence 7% on all over $1,000,000. To stepchild, stepparent, brother, sister, whole or half blood, nephew, niece, $5,000 is exempt. Rates on excess are: 2 below $25,000; 3%, $25,000 to $50,000; 4%, $50,000 to $250,000; 5% $250,000 to $500,000: 6%, $500,000 to $750,000; 75, $750,000 to $1,000,000; thence 8% on all over $1,000,000. To others more remote, $1,000 is exempt and rates on excess are: 5% up to $25,000; 6%, $25,000 to $50,000; 7%. $50.000 to $250,000; 8. $250,000 to $500,000; 9%, $500,000 to $750,000; 10%, $750,000 to $1,000,000; 11% above $1,000,000. Bequests to corporations exempt by charter or by general laws are exempt under inheritance tax law.

An additional tax is imposed on the transfer of net estates, conformably with the Federal Estate Tax credit provision, at classified rates, beginning with 1.04% on estates over $250,000 and ranging to 14.92% on estates over $10,000,000.

South Carolina-To husband, wife, minor child, minor grandchild, adult child, adult grandchildren, father or mother, on amount in excess of exemption; up to $20,000, 1%; thence up to 6%. To lineal ancestor, lineal descendant (other than above), brother, sister, uncle, aunt, niece, nephew, wife or widow of son, or husband of deghter, on amount in excess of exemption, up to $20,000, 2%; thence up to 7%. To any other beneficiary, double above rates, viz., 4% to 14%. Exemptions-Husband or wife, $10,000; minor child, $7,500; adult child, father or mother, $5,000; lineal ancestor or descendant, brother, sister, uncle, aunt, grandchild, etc., $500; any other beneficiary, $200. Devises or bequests for educational, religious or public charities in this State, or for city or town for public purposes, entirely exempt.

South Dakota-Primary rates: To wife or lineal issue, up to $15,000 on excess after deducting exemptions from $15,000, 1%; to husband, lineal ancestor of decedent or any child legally adopted,

or mutually acknowledged for not less than ten years or lineal issue of such, 2%; to brother or sister, or descendant, a wife or widow of a son or husband of a daughter, 3%. To brother or sister of father or mother, or a descendant of a brother or sister of the father or mother of decedent, 4%; to any person or persons in any other degree than as above, or strangers, or a body politic or corporate, 5%. Over $15,000 and up to $50,000, two times the primary rate, $50,000 to $100,000, 3 times; in excess of $100,000 4 times the primary rate. Exemptions-Property transferred for public or charitable purposes; property of clear value of $10,000 transferred to widow or husband of decedent, each lineal issue, or adopted or mutually acknowledged children and issue of such, lineal ancestors of decedent, exemption, $3,000; $500 exemption to brother or sister of decedent, or descendants of such, wife or widow of son or husband of daughter; $200 exemption to brother or sister of father or mother or descendants of such; $100 exemption to others.

Tennessee-To husband, wife, son, daughter, lineal ancestor or lineal descendant, legally adopted child and lineal descendant of such adopted child, from $10,000 to $25,000, 1% thence up to 7%. (A maximum single exemption of $10,000 against that portion of the net estate distributable to one or more of the beneficiaries of this class is allowed.) To any other relative, person, association or corporation, from $1,000 to $50,000, 5%, thence up to 15%. (A maximum single exemption of $1,000 against that portion of estate distributable to one or more beneficiaries of this class is allowed, provided no exemption is allowed against the estate of a non-resident decedent and no exemption or deduction shall be made on account of dower or courtesy.) In the case of estates of non-residents, the exemption shall be apportioned in the ratio that the value of the property included in the gross estate, to-wit, properly, the transfer of which is subject to the tax imposed hereby, bears to the value of all the property that would have been included in the gross estate if the decedent had been a resident of this State; provided that, in any event, such proportionate part of the exemption shall not be less than is permitted by the Constitution of the United States.

Texas-To husband or wife direct, or any direct lineal descendant of husband, or any direct lineal descendant of husband or wife, or any direct lineal descendant or ascendant of the decedent, or to any adopted child of decedent or to husband of daughter, or wife of son, an exemption of $25,000, and a graduated tax of 1% to 6%. If to religious, educational or charitable organizations in State, bequest to be used within State, all is exempt. If to a governmental unit, National or State, it is the same as to husband or wife, provided any bequest to the U. S. be spent in the State of Texas. To brother or sister of decedent or lineal descendant of such, in excess of $10,000, tax from 3% to 10%. To uncle or aunt of decedent or descendant of such, in excess of $1,000, tax from 4% to 15%. To any other person or organization tax of from 5% to 20%, beginning at $500. Bequests to persons not related to the deceased are subject to the tax even if the bequest is to be used in the State (1931 Amendment). The Legislature in 1933 passed an act effective August 31, 1933, taxing estates to the extent of 80% of the Federal Estate Tax (1926 Federal Revenue Act) which are exempt on account of the net estate not exceeding in amount the total exemptions allowed. This new statute also provides for an additional tax on estates previously taxed in an amount equal to the difference between the sum of such taxes due or paid the State and 80% of the total sum of the Federal Estate Tax.

Utah-$10,000 of each estate exempt; tax 3%. $10,000 to $25,000; 5% $25,000 to $75.000; 87 above that to $125,000; 10% of the amount by which the net estate exceeds $125,000; provided. at the discretion of the tax commission, the taxpayer may choose to pay in kind on an estate or any portion thereof which is not liquid.

Vermont-To husband, wife, child, father, mother or grandchild, wife or widow of a son or husband of a daughter, child adopted during minority, stepchild or other lineal descendant, no tax unless legacy or share exceeds $10,000; between $10,000 and $25,000, 1%; thence up to 5%. To all others, 5%. Exemptions, devises or bequests to corporation or organization created and existing under the laws of the State and