| http://www.w3.org/ns/prov#value | - An 1887 Pennsylvania statute imposed a tax of $5 on every $100 of devises or bequests, except for those to close relatives (parents, spouse, lineal descendants and so on).[158] In 1900, the Supreme Court of Pennsylvania helpfully explained that this is ???not a tax upon the property or money bequeathed, but a diminution of the amount that otherwise would pass under the will or other conveyance, an
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