[1] Inheritance Tax—Transfer of Community Property—Contemplation of Death—Liability to Taxation Under Act of 1905.-— Under the inheritance tax law of 1905 (Stats. 1905, p. 341), the fact that property conveyed by a husband to a wife in contemplation of death was community property did not exempt it or any portion thereof from taxation.

[2] Id.—Transfers Inter Vivos in Contemplation of Death Taxable.—In view of section 1 of the inheritance tax law of 1905, which provides for a tax on transfers made in contemplation of the death of the grantor, or intended to take effect in possession or enjoyment after such death, a transfer is taxable when accompanied by an intention that it shall take effect immediately and irrevocably if, at the time of the transfer, the transferor is in that particular state of mind technically known as in contemplation of death.

[3] Id.—Transfer Subject to Taxation—What Constitutes.—In view of the fact that it is the vesting in interest of the rights passing between the parties which constitutes the transfer taxed by the inheritance tax law, the death of the transferor adds nothing to the transfer if full rights have passed to the grantee prior to that time.

1. Succession tax upon gift or transfer in contemplation of death, notes, 14 Ann. Cas. 109; Ann.. Cas. 1915B, 1089; 18 L. R. A. (N. S.) 458; 46 L. R. A. (N. S.) 790.

[4] Id.—Transfer in Contemplation of Death—Immediate Title and Control to Grantee — Basis of Taxation — Valuation at Time of Delivery of Deed.—Under the inheritance tax law of 1805, where a husband made' a conveyance of community property to his wife in contemplation of death and gave her complete dominion and control over the property at the time of the delivery of the deed, the property should be valued for the purposes of the tax, as of the date of the delivery of the deed and not as of the date of the death of the grantor, and the increase in value between the date of such delivery and the date of the death of the grantor is not to be rated as ’part of the taxable value.

[5] Id.—Tax upon Succession—Meaning of Term.—In view of the fact that the tax imposed by the Inheritance Tax Act of 1905 is not limited to transfers taking effect upon the death of the transferor but includes gifts inter vivos in contemplation of death, the statement in the decided eases that the tax is upon the “succession” is not to be taken as using such word in the limited sense of the acquisition of rights upon the death of another, but as synonymous with “transfer” as defined by the inheritance tax acts.