INHERITANCE

An estate in things real, descending to the· heir. 2 BI. Comm. 201; In re Donahue's Estate, 36 Cal. 332 ~ Dodge's Appeal, 106 Pa. 220, 51 Am. Rep. 519; Rountree v. Pursell, 11 Ind. App. 522, 39 N. El. 747; Adams v. Akerlund, 168 Ill. 632, 48 N. E. 454.. Such an estate in lands or tenements or other things as may be inherited by the· heir. Termes de la Ley. An estate or property which a man has by descent, as heir to another, or which he may transmit to another, as his heir. Litt. § 9. 1/,. perpetuity in lands or tenements to a man and his heirs. Cowell; Blount. "Inheritance" is also used in the old books where "hereditament" is now commonly employed. Thus, Coke divides inheritances into corporeal and incorporeal, into real, per- J sonal, and mixed, and into entire and several... In the civil law, The succe ion of the heir to all the rights and property of the estate-leaver. It is either testamentary, where the heir is created by will, or ab 4ntestato, K where it arises merely by operation <1f law. Heinec. § 484. -Estate of inheritance. See EsTATE.-In• her it ance act. The English 11tatute of 3 & 4 Wm. IV. c. 106, by which the law of inheritance or descent has been considerably mo<:lified. L 1 Steph. Comm. 359, ·500.-Inheritance tax, A tax on the transfer or pa ing of estates or property by legacy, devise, or intestate succe ion; not a tax on the property itself, but on the right to acquire it by descent or testamentary gift. In re Gihon's Estate, 169 N. Y. 443, 62 N. El 561; Magoun v. Bank, 170 U. S. M 283, 18 Sup. Ct. 594, 42 L. Ed. 1037. [s. 631]