R22 
ESTATE TAXES 
germs con Spa, 300. When used in this title— 
"“ Executor * (a) The term “executor” means the executor or ad- 
ministrator of the decedent, or, if there is no executor or 
administrator appointed, qualified, and acting within the 
United States, then any person in actual or constructive 
possession of any property of the decedent; 
(b) The term “net estate” means the net estate as 
determined under the provisions of section 303; 
(c) The term “month” means calendar month; and 
(d) The term “collector ” means the collector of inter- 
nal revenue of the district in which was the domicile of 
the decedent at the time of his death, or, if there was no 
such domicile in the United States, then the collector of 
the district in which is situated the part of the gross 
sstate of the decedent in the United States, or, if such 
part of the gross estate is situated in more than one 
listrict, then the collector of internal revenue of such 
district as may be designated by the Commissioner. 
Tax levied on SEC, 301. (a) In lieu of the tax imposed by Title III 
em Testes of the Revenue Act of 1924, a tax equal to the sum, of the 
following percentages of the value of the net estate (de- 
termined as provided in section 303) is hereby imposed 
Jpon the transfer of the net estate of every decedent 
lying after the enactment of this act, whether a resident 
or nonresident of the United States: 
1 per centum of the amount of the net estate not in 
axcess of $50,000; 
2 per centum of the amount by which the net estate 
axceeds $50,000 and does not exceed $100,000; 
3 per centum of the amount by which the net estate 
axceeds $100,000 and does not exceed $200,000; 
4 per centum of the amount by which the net estate 
axceeds $200,000 and does not exceed $400,000; 
5 per centum of the amount by which the net estate 
axceeds $400,000 and does not exceed $600,000; 
6 per centum of the amount by which the net estate 
axceeds $600,000 and does not exceed $800,000; 
7 per centum of the amount by which the net estate 
exceeds $800,000 and does not exceed $1,000,000; 
8 per centum of the amount by which the net estate 
2xceeds $1,000,000 and does not exceed $1,500,000; 
9 per centum of the amount by which the net estate 
axceeds $1,500,000 and does not exceed $2,000,000; 
10 per centum of the amount by which the net estate 
»xceeds $2,000,000 and does not exceed $2,500,000; 
11 per centum of the amount by which the net estate 
exceeds $2,500,000 and does not exceed $3,000,000; 
12 per centum of the amount by which the net estate 
exceeds $3,000,000 and does not exceed $3,500,000; 
13 per centum of the amount by which the net estate 
exceeds $3,500,000 and does not exceed $4,000,000; 
14 per centum of the amount by which the net estate 
axceeds $4,000,000 and does not exceed $5,000,000: 
Rates.