Taxation And Revenue Systems of State And Local Governments. a Digest of Constitutional And Statutory Provisions Relating to Taxation in the Different States in 1912

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LEGISLATION AFFECTING REVENUE LAWS: 1913.
Poll tax, 11.43; state tax, 47f cents on the SIOO.
An inheritance tax law was enacted as follows; All property of whatever kind or nature passing by will or the intestate laws of the state from any person who may die seized or possessed of same while a resident of the state, or if decedent was not a resident of the state at the time of his death, such property or part thereof as may be within the state, or which may be transferred by deed, grant, sale,
...or gift, made in contemplation or to take effect after death, to any person or persons, or to bodies corporate or poli- tic, is subject to a tax for the benefit of the state as follows: Passing to lineal issue or lineal ancestor or husband or wife or to a person to whom the decedent has stood in the relation of a parent, at the rate of 1 per cent of the clear value; $10,000 to a widow, $5,000 to each child under twenty-one years of age, and $2,000 to each of the other persons mentioned is exempt.

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