§ 10431. Tax on limited estate due at death. § 1043j. Executor to deduct tax from legacy. § 1043k. Receipt. § 10431. Refund. § 1043m. Notice of transfer of property of decedent to be given by banks, executors, etc. Consent of controller. Examination. Penalty. § 1043n. Appraisers. Compensation. § 10430. Jurisdiction of the superior court. § 1043p. Procedure by appraiser in probate. Report of market value. § 1043q. Citation to parties in cases of transfer without probate. Appearance before appraiser. before court. § 1043г. Action to collect tax. § 1043s. Duties of district attorney. § 1043t. Duties of county treasurer. § 1043u. Fees of county treasurer. Procedure. Appearance § 1043v. Employment by controller of special attorneys, etc. § 1043w. Disposition of taxes collected. § 1043x. Delinquency of officials. § 1043y. Constitutionality of act. § 1043z. Repealed. Saving clauses. COLLATERAL-INHERITANCE TAXES. 1. Right to impose. 2. Constitutionality of acts. (1) In general. (2) Due process of law. (3) Uniformity of taxation. (4) Exemptions. (5) Same. Discrimination. (6) Conformity of body of act with its title. (7) Revision of act, or amendment of section. 3. Construction of acts. 4. (4) Collateral inheritance tax. Liability for. (5) Same. When payable, with interest. (6) Same. Computation of primary rates. Exemption. (7) Nonresidents. (8) Reciprocal statutes. (9) Double taxation. Conclusiveness of judgment. 5. Practice. Collection. State Controller. (1) Practice. (2) Payment of tax should appear in final account. (3) Power and duty of State Controller. (4) What is residuary estate. (5) Appraisal. (6) Bond for payment. 6. Appeal. § 1043a. Definitions. (a) This act shall be known as the "Inheritance tax act."1 (b) The words "estate" and "property" as used in this act shall be taken to mean the real and personal property or interest therein of the testator, intestate, grantor, bargainor, vendor, or donor passing or transferred to individual legatees, devisees, heir next of kin, grantees, donees, vendees, or successors, and shall include all personal property within or without the state. (c) The word "transfer" as used in this act shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described. (d) The word "decedent" as used in this act shall include the testator, intestate, grantor, bargainor, vendor, or donor. (e) The words "county treasurer" and "district attorney" and "inheritance tax appraiser," as used in this act, shall be taken to mean the treasurer or the district attorney or the inheritance tax appraiser of the county of the superior court having jurisdiction, as provided in Sec. 15 of this act. (f) The words "contemplation of death," as used in this act, shall be taken to include that expectancy of death which actuates the mind of a person on the execution of his will, and in nowise shall said words be limited and restricted to that expectancy of death which actuates the mind of a person in making a gift causa mortis; and it is hereby declared to be the intent and purpose of this act to tax any and all transfers which are made in lieu of or to avoid the passing of property transferred by testator or intestate laws. § 1043b. Property taxable. A tax shall be and is hereby imposed upon the transfer of any property, real, personal 1 Cal. Statutes 1913, p. 1066; Decring's Henning's General Law, p. 1972. or mixed, or of any interest therein or income therefrom in trust or otherwise, to persons, institutions or corporations, not hereinafter exempted, to be paid to the treasurer of the proper county, as hereinafter directed, for the use of the state, in the following cases: Resident decedents. (1) When the transfer is by will or by the intestate or homestead laws of this state, from any person dying seized or possessed of the property while a resident of the state, or by any probate homestead set apart from said property. Nonresident decedents. (2) When the transfer is by will or intestate laws of property within this state and the decedent was a nonresident of the state at the time of his death. Contemplation of death. Transfer to take effect after death. (3) When the transfer is of property made by a resident, or by a nonresident when such nonresident's property is within this state, by deed, grant, bargain, sale, assignment or gift, made without valuable and adequate consideration in contemplation of the death of the grantor, vendor, assignor or donor, or intended to take effect in possession or enjoyment at or after such death. When such person, institution or corporation becomes beneficially entitled in possession or expectancy to any property or the income therefrom, by any such transfer, whether made before or after the passage of this act. § 1043c. Power of appointment. (a) Whenever any person or corporation shall be given a power of appointment by virtue of any disposition of property made before or after the passage of this act, such gift of power of appointment shall, under the provisions of this act, be deemed a transfer made from the donor of said power to the donee thereof and taxable upon said donor's death. Excessive commissions to executors. (b) Whenever a decedent appoints or names one or more executors or trustees, and makes a bequest or devise of property to them in lieu |