Succession duty


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a tax imposed on every succession to property, according to its value and the relation of the person who succeeds to the previous owner.

See also: Succession

Webster's Revised Unabridged Dictionary, published 1913 by G. & C. Merriam Co.
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Still others describe it as succession duty or death duty.
Another issue arises from the protections in the Indian Act against taxation, succession duty and seizure (except for conditional sales): The Regulations require the administrator to pay all debts owing by the estate, though payment of debts to non-Indians may be problematic, given the prohibition in the Act against charge, levy, distress, etc.