Finally, laws in various jurisdictions exempt property that is valued below a certain amount, such as $15,000 in the Commonwealth of Virginia. Someone wishing to be granted the right to administer the estate or act as executor is often prohibited from doing so until the tax owed is paid. ...
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(The lawyers for the state of Ohio say – with a sort of double-dare in their tone – that if the Court should by any chance call this a tax on land, then they give up. They know that the Court won’t let Ohio tax land in, say, West Virginia; that any such attempt would be...