No 6. DEPARTMENT OF AGRICULTURE. 139 



iloiuicile within the Commonwealth,* passing from any ],eis(»n wiio 

 may die seized or possessed ol' such estate either by will or under 

 the intestate laws of the Commonweallh, or any jjart of such estate 

 or estates or interest therein transferred by deed, grant, bargain, 

 or sale, made or intended to lake effect in possession or enjoyment 

 after the death ol the grantor or bargainor, to any person or persons, 

 or to bodies corporate or politic, in trust or otherwise, other than to 

 or for the use of father, mother, husband, wife and children and 

 lineal descendants born in lawful wedlock, or the wife or widow of 

 the son of the person dying seized or possessed thereof, are made 

 subject to a tax of five dollars on every one hundred dollars of the 

 clear value of such estate or estates, and at and after the same 

 rate for any less amount, to be paid to the use of the Common- 

 wealth; and all owners of such estates, and all executors and ad- 

 ministrators and their sureties, can only be discharged from liability 

 for the tax, by paying the same over for the use of the Common- 

 wealth. Estates of less value than |250 not subject to tax. 

 Act May 6, 1887, section 1, (P. L., page 79). 



2. Bequests, devises and residuary legacies to executors in lieu of 

 commissions, to be taxed on all amounts in excess of what courts 

 consider fair compensation for services rendered. 



Act May 6, 1887, section 2, (P. L., page 79). 



3. Tax on reversionary interests not payable nor interest charge- 

 able, until actual possession is acquired. Tax to be assessed on 

 value of estate at time right of possession accrues to owner. Owner 

 may, however, pay tax before coming into possession, if he desires 

 to do so; and in such cases, the basis for assessment of the tax is 

 the value of the estate at the time of payment of tax, after deducting 

 the value of life estates or estates for years. Tax on real estate to 

 be a lien until paid. Owners of the personal estate to make return 

 of the same to the register of wills wathin one year from the death 

 of the decedent, and enter security for the payment of the tax; 

 otherwise, tax to be immediately payable and collectible. 



Act May 6, 188?, (P. L., page 80). 



4. A discount of five per cent, is allowed on tax paid within three 

 months after death of decedent. If not paid at end of one year froic 

 death of decedent, twelve per cent, interest to be charged. In cases 

 of unavoidable delay from claims, litigation or other cause, whereby 

 an estate or part thereof cannot be settled within one year from death 

 of decedent, only six per cent, interest chargeable on tax due from 

 the unsettled portion of the estate; and where such unsettled estate, 



*Real estate and tangible personal property situated without the Common- 

 wealth not subject to tax. Bittinger's Estate, 127 P. S. R., page 338. 



