Trial and punishment for, referred Trial in United States courts rec- Debts due by, payment of, should be Depredations of, referred to, 74, 87, Difficulties with, reports on, referred Disarming of, law for, and compensa- Education of (see also Indian Enlistment and organization of, into Farm lands for, recommendations re- Frontiers must be protected from. General allotment Act, 6674. Government for, council at Ocmulgee History and condition of, investi- Homestead entries for. (See Home- Hostile attitude of Creeks, 1472, 1473. (See Indian Wars.) Ceded to United States by. (See Donated to Jackson and Hawkins Lands to be reserved for, 3881, 4576. Laws regarding, modifications in, rec- Legal services for, rendered, payment To allottees, recommended, 6167. Management of, committed to So- Military execution, death by, pre- Increase in, recommended, 1475, To be established, 436. Militia sent to suppress. (See Indian Money invested for, 249. Arrangements made for, 1391. Pacific relations with, desired, 1332. Peace policy, appropriation to carry Persons charged with murder con- Police force of, organized, 4575. Presents to, from Great Britain, re- Proceeds of reservations, bill provid- ing for use of, for relief of, 4973. Referred to, 96, 100, 103, 107, 114, 117, 122, 123, 127, 133, 136, 159, Removal of, to lands lying west- Army engaged in, 1833. Progress made in, discussed, 1128, Recommended by President- Fillmore, 2710, 2720. Jackson, 1021, 1039, 1082, 1104, Monroe, 759, 849. Van Buren, 1608, 1692, 1714, Referred to, 4367. Treaty regarding, 1251, 1475. Schools provided for. (See Indian Supplies for, increase of items for 4680. Teachers sent among, 5375. (See also Territorial government for, recom- Trade with, 773, 1099. Act to regulate, discussed, 1099. Recommended, 340, 342, 347, 436. tribes), 1094, 2410, 2501, 2681, Appropriation for fulfillment of, Compensation paid persons for ne- Instructions to commissioners nego. Irregularities in, discussed, 1901. Must be ratified by Government, Peace Commission of 1867 referred Appropriation to carry out policy Transmitted for exercise of pow- ers for fulfilling, 285. Industrial Congress Party.-In 1848 this S. Industrial Peace Committee.-The com- Industrial Property, international con- view of ascertaining the underlying cause of such disturbances, Congress accordingly passed a law in August, 1912, creating such a commission, charged with the fol lowing duties: That the commission shall inquire into the general condition of labor in the principal industries of the United States, including agriculture, and especially in those which are carried on in corporate forms; into existing relations between employers and employees; into the effect of industrial conditions on public welfare and into the rights and powers of the community to deal therewith; into the conditions of sanitation and safety of employees and the provisions for protecting the life, limb and health of the employees; into the growth of associations of employers and of wage-earners and the effect of such associations upon the relations between employers and employees; into the extent and results of methods of collective bargaining; into any methods which have been tried in any state or in foreign countries for maintaining mutually satisfactory relations between ployees and employers: into methods for avoiding or adjusting labor disputes through peaceful and conciliatory mediation and negotiations; into the scope, methods and resources of existing bureaus of labor and into possible ways of increasing their usefulness into the question of smuggling or other illegal entry of Asiatics into the United States or its insular possessions, and of the methods by which such Asiatics have gained and are gaining such admission, and shall report to Congress as speedily as possible with such recommendation as said commission may think proper to prevent such smuggling and illegal entry. The commission shall seek to discover the underlying causes of dissatisfaction in the industrial situation and report its conclusions thereon. em The Commission appointed consisted of Industries, importance of, during war (See Industrial System, limitations of, 7869. Industry, Captains of, personal equation of, factor of success, 6646. Infant Mortality. (See Children's Bureau.) Infantile Paralysis. (See Poliomyelitis.) Inflation Bill.-This bill was passed by Congress in 1874, and was calculated to make possible a great increase in paper currency. The bill was vetoed by Presi dent Grant as repugnant to the business interests of the country because of its delayal of specie payments. Information Bureau, State Department. -The Division of Information in the Department of State was formed in 1909 by Secretary of State P. C. Knox. It falls under the supervision of the Counselor to the State Department (q. v.); and has charge of the "preparation and distribution to the foreign service of diplomatic. commercial and other correspondence and documents important to their information upon foreign relations." The Information Bureau also edits the department's publication called Foreign Relations. (See State Department.) Information, International Bureau of, establishment of, at Washington recommended by International Ameri can Conference, 5506. "In God We Trust."-"In God We Trust" first appeared on the copper twocent issue of 1864, and was the first use of the word "God" in any Governmeut act. The sentence was introduced by James Pollock, Director of the Mint, with the approval of the Secretary of the Treasury, Salmon P. Chase. It appeared on the 1866 issue of the double eagle, eagle, half-eagle, silver dollar, half-dollar, and nickel five-cent piece, in lieu of the long existing motto of E Pluribus Unum." In the Trade Dollar Issue (1873) both mottoes were retained, "In God We Trust" appearing on the ob verse. Some of the coinage of 1907 appearing without the customary legend, much criti cism was aroused and Congress on May 18. 1908, passed the following act. restor ing the motto to the coins: Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the motto, "In God We Trust," heretofore inscribed on certain denominations of the gold and silver coins of the United States of America, shall hereafter be inscribed upon all such gold and silver coins of said denominations as heretofore. Inheritance Tax.-A tax upon the estate of a deceased person has always been considered a proper and legitimate form of public revenue. The deceased, having enjoyed the protection of the state during life. and dying with the assurance that the state will carry out his last wishes, is under some obligation to the community, while the beneficiary will not feel the slight decrease in his legacy taken by the power that guarantees its legal transfer. Federal Inheritance Tax.-The national government has imposed inheritance taxes temporarily on three different occasions. The first was in 1797. when war with France threatened again in 1862, during the Civil war, and the third time during the Spanish-American war of 1898. President Roosevelt suggested it to Congress as a permanent source of revenue in his sixth annual message (page 7043), and repeats his recommendation in his seventh annual message and cites in support of his argument the fact that England, France and Germany collect such taxes. (Page 7083.) President Taft also recommended a graduated inheritance tax as a means of meeting a deficiency in the revenues. (Pages 7370 and 7390.) By the revenue bills approved March 3, 1917, and September 8. 1916, upon the estates of all persons dying in the United States, whether residents or non-residents, there is placed a tax of 1%% of the net estate of any decedent which amounts to less than $50,000; 3% of the amount by which the estate exceeds $50,000 but not $150,000: 4% on estates between $150.000 and $250,000: 6% on estates between $25,000 and $450,000; 7% % on estates between $450,000 and $1,000,000; and proceeding at a rate of increase of 1%% for each additional $1,000,000 until tax of 15% is levied on all estates above $5,000,000. a The tax applies also to partnerships, corporations and associations. The value of the estate of a decedent inIcludes all the value at the time of his death of all his property, tangible or intangible, real or personal, wherever located. Any transfer of any of the decedent's property, except that made for proved business transactions, within two years of his death, is included in the amount of the estate which is to be taxed. Deductions from the amount of the estate to be taxed include the funeral expenses of the deceased, the administration expenses of settling the estate, claims against the estate, unpaid mortgages upon it, losses incurred during the settlement of the estate (such as those by fire or shipwreck) and other charges recognized by law, and an exemption of $50,000. That is to say, estates of less gross value than $50,000 are not taxed. The payment of the tax is due one year after the death of the owner of the estate, and there are provisions for discounts and penalties if the payment is rendered before or after it is due. For making false statements concerning the estate, there is a penalty of a fine of not more than $5,000 or not more than one year in jail or both. War Inheritance Tax.-By provisions of the Revenue Bill approved October 5, 1917, the following are the net taxes levied upon estates: Estates under $25,000, exempt; $25,000-$50,000, 1% : $50,000-$100,000, 1%% $100,000-$200.000, 3%; $200,000$300,000, 4%% $300,000-$500,000, 6%; $500.000-$1,050,000, 7%; $1.050,000-$2,050,000, 9%; $2.050.000-$3,050,000, 102 %; $3,050,000-$4,050,000 12% $4,050,000$5,050,000, 13% %; $5,050,000-$8,050.000, 15% $8,050,000-$10,050,000, 17%; $20,050,00 and above, 20%. State Inheritance Tax.-Most of the states tax inheritances and at the same time provide for the payment of preferred obligations of the deceased and the prompt and efficient settlement of the estate. The following is a synopsis of several of the laws of the various states affecting the administration of the estate of a deceased person: 1. Who to Administer.-(a) If the deceased leaves a will, the duty of administration falls upon the executor. If no executor is named, or in the event of the death or refusal of the executor to act, the Court will grant administration under the will to some suitable person, generally selected from those most largely interested under the provisions of the will, such as the residuary legatees, if any. (b) If the deceased died intestate, letters of administration are granted to the following persons in practically all the states: First-To the surviving husband or widow. Second-To one or more of the next of kin entitled to share in the estate. Third-If none of the above consent to act, to one of the creditors of the estate, except in localities where there is provided by law a Public Administrator, who is preferred to creditors. In practically all the states an administrator is required to give bond for the faithful performance of his duties in double the value of the estate to be administered. In most of the states, if so provided by the will, no bond is required of an executor. except that in some states an executor is required to give a bond to cover the probable amount of the debts of the estate, and in practically all the states, in the discretion of the Court, for cause shown, an executor may be required to give a bond. 2. Claims of Creditors.-The procedure in the several states in presenting creditors' claims against the estate varies considerably. In the majority of the states the executor or administrator is required promptly to give public notice to creditors to present their claims to him, and the creditors are required so to present their claims supported by an affidavit that the same are justly due and owing from the estate, above any offsets or counter claims, within a period limited generally to six months or a year. The law of each state should be consulted for more specific details. Most of the states direct a final closing of the estate by the executor or administrator within a year or eighteen months after his appointment, though the time limit may be extended by the Probate Court if conditions require it. 3. Analysis of the laws of the several states, covering the inheritance or succession tax upon property received either by intestate laws, last will, or by gift or transfer, designed to take effect at death, excepting legacies for religious, charitable or educational purposes, which exempt in most of the states. In the great majority of the states no distinction as to tax is made between real estate and personal property: Alabama.-No inheritance tax. are tax Arizona.-To grandfather, grandmother, parents, husband, wife, child, brother, sister, son-in-law, or daughter-in-law, or adopted child, 1 per cent. $5,000 exempt to each beneficiary above named. Estates less than $10,000 exempt. To uncle, aunt, nephew, niece or descendant thereof, 2 per cent; $2,000 exempt to each beneficiary named. Estate less than $5,000 exempt. To others, 3 per cent up to $10,000; 4 per cent from $10,000 to $20,000; 5 per cent from $20,000 to $50,000; 6 per cent above $50,000. $500 exempt. Arkansas.-On amounts not exceeding $5,000 the rate is 1 per cent to parents, husband or wife, child or adopted child, brother, sister, son-in-law or daughter-in-law. To all others the rate on the same amount is 3 per cent. $3,000 passing to widow or minor child and $1,000 passing to the other immediate relatives mentioned is exempt. The exemption to others more remote is $500. On amounts in excess of $5,000 the primary rates (1 per cent and 3 per cent respectively) are increased as follows: From $5,000 to $10,000, twice the primary rates; from $10.000 to $30,000, three times the primary rates; from $30.000 to $50,000, four times: $50,000 to $100,000, five times; $100,000 to $500.000, six times; $500,000 to $1,000,000, seven times; above $1,000,000, eight times. California. (a) To husband, wife, descendant, ancestor, adopted children or their issue, the tax is 1% up to $25,000; 2% between $25,000 and $50,000; 4% between $50,000 and $100,000: 7% between $100,000 and $200,000; 10% between $200.000 and $500.000; 12% between $500,000 and $1,000,000; and 15% on inheritances above $1,000,000. To widow or minor child. $24.000 is exempt from the tax; to others, $10,000. (b) To brother, sister or their descendants, or son-in-law or daugh- Colorado. To parents, husband or wife, Connecticut.-To parents, husband, wife, Delaware.-Exempt to parents, grand- District of Columbia.-No inheritance tax. Florida.-No inheritance tax. Idaho.-Tax on estates less than $25,000 Illinois. To parents, husband, wife, de- amounts from $20,000 to $100,000 the rate Indiana.-On amounts not exceeding $25,- On Iowa.-Property passing to parents. hus- Kansas.-Property passing to husband, Kentucky.-On amounts not exceeding Louisiana.-Exempt to $10,000 to par- Maine. To ancestors, parents. husband, ΤΟ |