f The new state law in regard to inheritance taxes has gone into effect. It provides that in most all oases of bequeathing personal porperty there shall be a tax of one per cent. over and above amountsof $5,000. This is payable to the couiity treasurer. The first estáte affeoted in Washtenaw county is the Olsaver estáte in Webster. There was $2:i,000 of personal property, whioh willmake it obligatory in Mary O. Beimett, the legatee, to pay one per cent. on $18,000 or $180 tax. I might be said that exectnors are personally liable if the tax is not paid.