Inheritance taxes are imposed on each beneficiary upon the value of property received by him while estate taxes are upon the right to transmit property and are based upon the whole estate transmitted. Nielsen v. Sidner, 191 Neb. 324, 215 N.W.2d 86 (1974).
To authorize imposition of tax, decedent must have interest in property at time of his death. County of Holt v. Gallagher, 156 Neb. 457, 56 N.W.2d 621 (1953).
A foreign corporation organized exclusively for charitable purposes, although it has domesticated in this state, is not exempt from payment of inheritance tax. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).
Property escheating to state is not subject to inheritance tax. In re Estate of O'Connor, 126 Neb. 182, 252 N.W. 826 (1934).
Where property passes by will, it is subject to an inheritance tax even though the devise or bequest was made with the intention of carrying out a previous contract. Krug v. Douglas County, 114 Neb. 517, 208 N.W. 665 (1926).
Legacy to religious institution and to trustees of state cemetery is subject to inheritance tax. In re Rudge's Estate, 114 Neb. 335, 207 N.W. 520 (1926).
Legislature has power to provide for taxation upon inheritance. In re Sanford, 90 Neb. 410, 133 N.W. 870 (1911); State ex rel. Slabaugh v. Vinsonhaler, 74 Neb. 675, 105 N.W. 472 (1905).
Right to succeed to title to mortgage on Nebraska land, payable to nonresident of state, is not subject to tax. Dodge County v. Burns, 89 Neb. 534, 131 N.W. 922 (1911).
Where stocks were held by foreign trustee in trust for resident of this state, property was subject to inheritance tax. Douglas County v. Kountze, 84 Neb. 506, 121 N.W. 593 (1909).
Inheritance tax is not a property tax but a tax upon the right of succession. State ex rel. Slabaugh v. Vinsonhaler, 74 Neb. 675, 105 N.W. 472 (1905).