Page:The New International Encyclopædia 1st ed. v. 10.djvu/714

* INGULPH. 628 INHERITANCE TAX. IN'GULPH (f. 1030- 1109). Abbot of Crow- laiiil or (.'rujliiiid. l.iiuolnshire. He is supposed tu liuve Ik'c'ii born in l.oiiddii uboiit 1U:)U. and to have studied at UxlUrd. lie became a favorite ol Kdgitlia, the wife of b;dward the Confessor; visited Duke William of Normandy at his court in 1051 and became liis secretary. After a pilgrinuij;e to the Holy Land lie entered a Norman monastery. Here he remained till 108C, when he was invited to England by the Con- queror, and made .Xbbot of C'rowland. where he died November Itf, 1109. The llisloria Mon- asterii Cini/liuulciisi.i (])rintcd by Savile in Lon- don in 1.5!)(i. and in more complete edition by Kul- man, at O.xford, in lfiS4; translated into ICiifjIish for Bohn's Antiquarian Library by Riley, 1854), was long attributed to him. In 1S26 Sir Krancis Palgrave, in an article in the Quarterly Review, and in 1802 II. T. Riley in the Areliwological Journal, maintained by cogent arguments that the whole so-called history was little better than a novel, and was probably the com|K)sition of a monk in the thirti'cMlh or fourtci-nlli century. These conclusions have been almost universally adopted. INHALATION (from Lat. inhalnrc, to in- hale, friim ill, in -f hiilnre, to breathe). In medi- cine, a term u.sed to sigiify the receiving into the lungs of vapors or gases for producing ana's- thesia, or for curative purposes. 'I'lie ordinary manner of administering chloroform is as follows: Over a skeleton wire pan, the size and shape of a small d<'0|i saucer, a llannel bag is drawn. Chlo- roform is dropped on the bag, and the contrivance is inverted over the patient's nose and mouth. To give ether, a large square nosebag is made by folding fairly strong paper inside of a towel and then doubling the double fabric together and fastening it with safety pius. Less wasteful and more CNaet in the amount used, as well as vastly more elegant, are the regular inhalers, apparatus designed for the purpose and made of metal and rubber. Such an apparatus is neces- sary for the administration of nitrous oxide, or 'laughing gas.' (See .An.icstiiesia.) The vapor of hot water is employed in throat diseases, often affording great relief: and medicinal substances. such as benzoinol and camphor, arc sometimes used in conjunction, but it is often desirable to use the watery vapor without any combination. A very convenient and. in the absence of other apparatus, the only available way. is to pl.aee .a funnel over an open vessel containing hot water, and inhale the hot vapor through the spout. A deep vessel, such as a two-quart earthen pitcher, may be used, containing a pint of boiling water — the patient breathing fnmi the open mouth, put- ting his face close over the vessel, with care to moderate the heat of the contents. The vapor of carbolic acid is often beneficial as an inhalant, and may be administered in a similar manner. Tlierc are various kinds of apparatus for in- halation, with the common object of introducing vapor to the lungs in the proper strength or tem- perature, and due admixture of air. Oxygen is administered by inhalation in many diseases, es- pecially in anirmia and pneumonia. Tt is given from a cylinder from which it escapes as regu- lated by a cork, passing through a 'wash-bottle' containing water liefore it reaches the tube, or inhnler, held in the patient's nostril or mouth. INHAMBANE, e'ny4m-ba'nft. An important seaport town in I'ortugucse Kast .Africa, situated on Iniiambane liay, in latitude 23^ 50' .S. (.Map: .frica, II 7). Its harbor admits of vessels of considerable draught, and its trade in wax. copal, and rubber amounts to about i;250,O0{» (.'i;l.250,- 000) annuallv. Its iiopulation is estimated at 3500. INHERITANCE (OK. enlierildmr, from rti- lierili r. iiiltirihr. to inherit, from Lat. inhcredi lore, to appoint as heir, from in, in -f- liere.s, heir; connected with hrrus. master. Ok. x''p, rlicir, hand. Skt. hor, to take). In the most general sense, the arqili^ition of property, either real or personal, whether by will or intestacy, through the death of the former owner. In the more restridcd sense of the English and .Anu'rican law, however, the term is confined to the transmission of real property by descent only. The popular use of the term to descrilie gifts by last will and testa nient is wholly inaccurate. Personal property does not in any event pass by inheritance, but upon the death of the owner intestate goes to his personal representatives for jiurposes of administration (q.v.) and distribution (q.v.). Strictly speaking, therefore, inheritance is con- fined to certain kinds of interests in laml which have come to be known as instates of inheritance. (See Estate.) These include the two classes of estates known as fee simple and fee tail. In the former the inheritance is unrestricted, or 'general,' as it is termed, being open to all ])er- sons standing in any degree of consanguinity to the decedent., collateral as well as lineal. In the i latter the inheritance is restricted to the issue of the interstate, or even to a special ela.ss of ' lineal descendants, as to the issue of a certain wife begotten, or even to th(^ male or the female issue. (See Fkk Tail.) This quality of iiilici i tabilily, now reganled as an es.sential altribulc of the absolute ownership of real iirojierty, has not always been a characteristic of such estates; but, like the corresponding quality of alienabil- ity, was gradually added to the fee as that exist- eil under the feudal system of land tenure. For the rules governing inheritance, see Descent and Heir. The term inheritance is also freqiently em- Jiloyed to describe the projierty or estate acquired by descent. This may, in addition to the reiil estates of inheritance above described, include also certain privileged chattels, known as heir looms (q.v.). Consult the authorities referred to under De.scknt. INHERITANCE TAX. A charge or assess- ment on llic succession or <levolution of properly from a deceased person to his heirs or legatees. Such faxes were imposed in Rome over two thousand years ago, and, in some form, have been a source of revenue in several of tlie Continental countries of Europe almost since their organiza tion as independent governments. In England Gladstone called the various inherit-anci- tax charges 'death duties,' and the name has since come into common usage. (See further under Death DrTiEs.) The colonies of Orent Britain. ))articularly Australia and New Zealand, have followed her example, and 'death dities' are one of the chief sources of revenue in those progres- sive commonwealths. Ta"xes of a similar charac- ter were imposed by the I'nited States Oovern- mcnt as a part of its internal revenue system