Pennsylvania Act 1903-13 — PRESERVATION OF BURIAL LOTS

Act text

PRESERVATION OF BURIAL LOTS
                   Act of Mar. 5, 1903, P.L. 12, No. 13               Cl. 72
                                  AN ACT

     To exempt from the payment of collateral inheritance tax,
        bequests and devises in trust for the care and preservation
        of burial lots.

        Section 1.  Be it enacted, &c., That hereafter all bequests
     and devises in trust, for the purpose of applying the entire
     interest or income thereof to the care and preservation of the
     family burial lot or lots of the donor, in good order and repair
     perpetually, shall be exempt from liability for collateral
     inheritance tax. This act shall take effect on and after the
     first day of January, one thousand nine hundred and four, and
     shall not apply to any bequest or devise, as aforesaid, made
     prior to that time.