INTRODUCTORY inheritance tax law were Chapter 253 took insurance Only two amendments of the enacted by the legislature of 1915. upon the life of the deceased from under the operation of the income tax, and made it subject to the inheritance tax as a part of the estate of deceased. Chapter 498 permitted trustees receiving bequests or devises for religious, charitable, or educational purposes to incorporate within two years after the death of the testator, and thus be entitled to the statutory exemption. As these laws were simple and of somewhat limited application, it seemed unnecessary to issue a new pamphlet for that year. Now, however, the supply of 1913 pamphlets being exhausted, and in view of the amendments enacted by the legislature of 1917, it becomes necessary to issue a new pamphlet containing the law as amended to the present time for the convenience of the county courts, the public administrators, and the practicing attorneys of the state; and also to supply the needs of the representatives of estates of nonresident decedents having property within this state or within its jurisdiction subject to the inheritance tax. As in the last pamphlet an appendix is added containing notes of the decisions of the supreme court and of other courts, opinions and rulings of the tax commission, and other matters that appear to call for special attention relating to the administration of the law. Madison, Wisconsin, June 30, 1917. WISCONSIN TAX COMMISSION, By JOHN HARRINGTON, Inheritance Tax Counsel. |