Page:The New International Encyclopædia 1st ed. v. 10.djvu/715

* INHERITANCE TAX. 629 during the Civil War, and were reiiealed some time after its clo.^e. However, in some form or other, tliis form of taxation is imposed in a numlier of the United ^5tates. The form, rates, and method of assessment and collect ion of such taxes vary considerabl}- in dif- ferent States and countries. There are, however, certain general characteristics common to most jurisdictions. Such laws sometimes provide for a jirogressive rate according to the amount of property of the estate, .iho a graduated rate ac- cording to the degree of relationship of the indi- viduals entitled thereto. In some jurisdiclions the portion to which a widow or minor children become entitled is ex- empt up to a certain amount, and lineal descend- ants are favored in preference to collateral rela- tives whenever anj' distinction is made. Lineal, collateral, and succession inheritance taxes have been established in the following States : Connecticut, o per cent, on all sums over .$1000: Delaware, a graduated scale of from 1 to ,5 per cent., according to amount and degree of relationship; Illinois, 1 per cent, on values over .$20,000 to lineal descendants, 2 per cent, to 5 per cent, on all anioiuits to collateral relatives; Maryland, 21^2 pc" cent, on all successions; New York, 1 per cent, on all property of value of over $10,000 to lineal heirs, 5 per cent, on all amounts or values over $.500 to collaterals; Ohio, 5 per cent, on values over $500 ; Virginia. 5 per cent, on all amoutits. The following States have col- lateral inheritance tax laws only: California, 5 per cent, on amounts over ,$.500; ilaine, 2V'> per cent, on amounts over $500 : Massachusetts, 5 per cent, on amounts over $5000; Minnesota, a 5 per cent, graded tax ; New Jersey, 5 per cent, on amounts over $500 ; Tennessee, 5 per cent, tax on all amoimts; West Virginia, 2^4 per cent, on all property. The English death duties (q.v. ) are graduated from 1 per cent, to 10 per cent., according to amount and degree of relationship of heirs. The Canadian provinces have followed the Knglish statutes closely, both as to rates and substance. On the Continent, (iermany, Austria. France, Switzerland. Holland. Russia, Italy, Spain, Por- tugal. Greece. Denmark and Sweden have inheri- tance or succession taxes. The laws providing for such taxes have occa- sioned a great deal of discussion and litigation. Their constitutionality has been bitterly attacked in several States, the contestants claiming that they do not provide a uniform method of taxa- tion afl'ecting .ill persons alike, as required by the constitutions of most States, but this contention has been repudiated by the courts of most of these jurisdictions. These decisions have pro- ceeded on the ground that such a tax is equally imposed and properly apportioned upon all classes; that it is a tax on the succession or devolution of properly, rather than property it- self, and is, therefnre. uniform in its nperntion and eflect. Deatli-bed gifts, made obviously to escape such charges, are usmilly inehided within the scope of these laws. The justice and con- venience of this form of taxation have appealed to most economic writers, and it is rapidly grow- ing in popular favor. See Death Ditie.s ; In- heritance: SuccE.ssiON; Tax and Taxation. Consult the authorities referred to under these titles, and also Tristani and Coote. I'rohatc Practice (Loudon. I'.lOOl : Dos I'assos. Collateral INJECTION, Inheritance, Leqticy. and Huccession Taxes {2d ed.. New York. 1805). INHIBITION (Lat. inhibitio, from inhibere, to hold back, from in, in + habere, to hold). A term used in physiology to denote a prevention or restraining action. Inhibition in a nervous mechanism is a resistance to disordered or exces- sive action. An inhibitory nerve is one which controls the organ or other structure to which it goes, preventing undue functional activity. INHIBITION, Writ of. A writ or process directed to an individual forbidding him to do some particular act. It is derived from the civil law, where it was employed by the Courts of Appeal to stay the execution of" judgments by inferior courts, during the pendency of the ap- peal. The writ was used in the early English law for the same purpose, but was later supenseded by the writ of prohibition. The term is practi- cally obsolete. IN HOC SIGNO VINCES (Lat., In this sign thou shalt conquer). The legend on a llaming cross which, according to tradition, appeared in the sky to the Roman Emperor Constantine I. before his battle with JIaxentius. IN'IA. A cetacean of the family Platanistida-, and thus related to the susu of the Ganges, which inhabits the Amazon and its larger tribu- taries. Only one species (Inia Geoffreiisifi) is known. It reaches a length of eight feet, and may be wholly pink in color, or a varying mix- ture of black and pink. The Indians regard it with mingled fear and superstition, and it is hard to learn what are its true habits. INTOMI, in'i-o'mi (Neo-Lat. nom. pi., from Gk. iiriov, inio-n, muscle at the back of the shoul- der + tJ/uos, oinos, shoulder). An order of teleost, soft-raved, deep-sea fishes, which are closely allied to the Isospondyli. but lack the mesocoracoid, and have an imperfect connection between the shoulder-girdle and the cranium. It consists of several families of fishes dwelling in the oceanic abysses, most of which have phos- phorescent light-organs or photophores. (See Lantern-Fish.) Consult .Jordan and Evermann. Fishes of Xorth and Middle America (Washing- ton, 1890). See Isospondyli. INJALBERT, aN'zhal'bar', Jean Antoine (1845 — ). A French sculptor, born at R-ziers. He was a pupil of Dumont and won the Prix de Rome in 1874. His works include a bas-relief of the "Temptation" (1877) ; "Christ," a notable dramatic figure in the Rheims Musetnn ; the "Titan" on a fountain at Beziers (1884) ; statues of "Grief." "Renown" (1888). and "Melaneholy" (1891): "Hippom&ne." in the Luxembourg; groups in the Prefecture at ^tontpellier, decora- tive groups at the Exposition of 1900. and some portrait busts. His work is marked by vigor and origiii:kIity. INJECTION (Lat. injeciio. from injicere, to throw in. from in, in + jacere. to throw). A term applied in medicine to a tluid thrown into the passages or cavities of the body by means of a syringe or elastic bag. The fluiils thus in- jected into the rectum or lower bowel are termed enemata (q.v.). The injection of a dilute solu- tion of salt into the veins has been in use since about 1879, and has been found to be of great service in many diseased conditions. The injec- tion of blood into the veins is described in the