Representations as to the credit of another person must be in the handwriting of the party to be charged therewith.

Pennsylvania. – All leases, estates, interest of freehold or term of years, or any uncertain interest of, in, or out of any messuages, manors, lands, tenements, or hereditaments, made or created by livery and seisin only, or by parol, and not put in writing and signed by the parties so making or creating the same, or their agents, thereunto lawfully authorized by writing, shall have the force and effect of leases at will only, except all leases not exceeding the term of 3 years from the making thereof; and all assignments, grants or surrenders of such leases, estates, and the like, must be in writing and signed as aforesaid. All declarations or creations of trusts or confidences of any lands, tenements, or hereditaments, and all grants and assignments thereof, must be manifested in writing, signed by the party holding the title thereof, or by his last will in writing, or else be void; provided, that where any conveyance shall be made of any lands or tenements, by which a trust or confidence shall or may arise, or result by implication or construction of law, or be transferred or extinguished by act or operation of law, then such trust or confidence shall be of the like force and effect as if this act had not been passed. No action shall be brought whereby to charge any executor or administrator, upon any promise to answer damages out of his own estate, or whereby to charge the defendant, upon any special promise, to answer for the debt or default of another, unless the agreement upon which such action shall be brought, or some memorandum or note thereof, shall be in writing and signed by the party to be charged therewith, or some other person by him authorized; but this does not apply to any contract the consideration of which is a less sum than $20.

Rhode Island. -All the provisions of section four have been adopted.

South Carolina. - Section four, and section seventeen covering goods over $50 in value, have been adopted. Promises to pay a debt contracted in infancy, and representations as to the character or credit of another person must be in writing.

South Dakota. – Section four except the first clause, and section seventeen covering personal property for the price of $50 or more, have been adopted.

Tennessee. -All the provisions of section four have been adopted. Texas. - All the provisions of section four have been adopted.

Utah. - Section four except the first clause, and section seventeen covering chattels for the price of $200 or more, have been adopted. Representations as to the credit of another person must be in the handwriting of the party to be charged therewith.

Vermont. -Sections four and seventeen have been adopted, the latter covering goods for the price of $10 or more. Representations as to the credit of another person must be in writing and signed by the party to be charged therewith.

Virginia. –The fourth section has been adopted, the second clause specifying the "debt, default, or misdoing of another." Nor shall action be brought to charge any person upon a representation concerning the character, credit, conduct, ability, trade, or dealings of another to the intent or purpose that such other may obtain credit or goods, or upon a promise, made after full age, to pay a debt contracted during infancy, or a ratification after full age, of a promise or simple contract made during infancy, unless the same be in writing and signed by the party to be charged therewith.

Washington. - Section four excepting mutual promises to marry from the third clause, and section seventeen covering goods for the price of $50 or more, have been adopted.

West Virginia. -All the provisions of the fourth section have been adopted, the second clause thereof specifying the "debt, default, or misdoing of another." Representations as to credit, and promises to pay a debt contracted in infancy, must also be in writing.

Wisconsin. - Conveyances and leases, unless for 1 year only or less, of any land or interest therein are void, unless in writing signed by the grantor or his agent authorized in writing; so too, of contracts for such conveyances or leases, except that the agent's authority need not be in writing. Agreements by their terms not to be performed within 1 year, surety agreements, and agreements upon consideration of marriage, except mutual promises to marry, are void unless in writing expressing the consideration and signed by the party to be charged. Contracts for the sale of chattels or choses in action for $50 or more are void, unless either they be in writing signed by the party to be charged, or there be a partial delivery, or a partial payment.

Wyoming. -Section four excepting mutual promises to marry from the third clause, and section seventeen covering goods, chattels, or things in action for the price of $50 or more, have been adopted. Representations as to the credit of another person must also be in writing.

PROVINCES OF THE DOMINION OF CANADA British Columbia. - All the provisions of the Statute of Frauds, as well as the statute of 9 Geo. IV, are substantially in force. The seventeenth section applies to goods valued at $50 or upwards.

Manitoba. - The provisions of the Statute of Frauds are in force. The seventeenth section applies to personal property of the value of $50 or upwards.

Nova Scotia. - The provisions of the Statute of Frauds are in force. The seventeenth section applies to goods for the price of $40 or upwards.

Ontario. - The provisions of the Statute of Frauds have been adopted. The seventeenth section applies to goods for the price of $40 or upwards.

Quebec. - The provisions of the Statute of Frauds, as well as of the statute of 9 Geo. IV, have been adopted. The seventeenth section applies to goods of the price of $32 or over.

INHERITANCE TAXES

The policy of imposing inheritance, direct or collateral, taxes, following the lead of Pennsylvania, is gaining ground in the United States. It is believed that in the following states only, these taxes exist:

California. - The property which shall hereafter pass by will or by the intestate laws of this state, to any person other than the father, mother, husband, wife, lawful issue, brother, sister, the wife or widow of a son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the state of California, and any lineal descendant of such decedent born in lawful wedlock, shall be subject to a tax of $5 on every $100 of the market value of such property. Estates valued at less than $500 shall not be subject to the tax. There is an exemption also in case of the passing of property to the societies, corporations, and institutions now exempted by law from taxation.

In

Colorado. - All property passed by will or by the intestate laws is subject to the following tax: Estates descending to parents or lineal descendants, $2 per $100; estates descending to descendants not lineal, $3 per $100; estates valued at less than $5,000, not subject to tax. other cases, the rate is as follows: On estates valued at $10,000 or under, $3 per $100; $10,000 to $20,000, $4 per $100; $20,000 to $50,000, $5 per $100; exceeding $50,000, $6 per $100; estates valued at less than $100, not subject to tax. Estates for life or for a term of years passing to parents or lineal descendants are not subject to tax. The tax is due at the death of the decedent, and 6 per cent. interest is added if not paid within 6 months; if paid within 6 months, a discount of 5 per cent. is allowed.

Connecticut. - The property within the jurisdiction of this state, whether belonging to inhabitants of this state or not, in excess of $10,000 in value, of any deceased person, passing by will or inheritance to parent, husband, wife, lineal descendant, or legally adopted child, is liable to a tax of per cent., and such property so passing to collaterals, strangers in blood, or to a corporation, association, or society, is taxed 3 per cent. Transfers by grant, deed, sale, or gift to take effect on the death of the grantor are subject to like taxes. An exemption exists as to the transmission of property to any educational, benevolent, ecclesiastical, or missionary corporation, association, or object.

Delaware. - All property within the jurisdiction of this state, passing by will or the intestate laws to collaterals or strangers in blood is subject to a tax of 3 per cent. Estates of less than $500 are exempt from this tax. The tax shall be paid by the executor or administrator within 13 months from the grant of letters.

Louisiana.-There is a tax of 20 per cent. on the estates of deceased non-residents payable to the state for the benefit of the charity hospital.

Maine. -All property within the jurisdiction of this state, and any interest therein, whether belonging to inhabitants of this state or not, which shall pass by will or by the intestate laws of this state, or by deed, grant, sale, or gift made or intended to take effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife, lineal descendant, adopted child, the lineal descendant of any adopted child, the wife or widow of a son, or the husband of the daughter of a decedent, shall be liable to a tax of 2 per cent. of its value above the sum of $500, for the use of the state. Tax is payable 1 year from decedent's death; 9 per cent. interest is charged from its accrual.

Maryland. - All estates, real, personal, and mixed, money, public and private securities for money of every kind, passing from any person who may die seized and possessed thereof, being in this state, or any part of such estate or estates, money or securities or interest therein, transferred by deed, will, grant, bargain, gift, or sale to take effect after the death of the grantor, testator, or donor shall be subject to a tax of 2 per cent. on every $100 of the clear value of such estates. Property passing to the usual near relations is exempt. Estates valued at less than $500 are exempt. The orphans' court determines what proportion of said tax a party entitled to a life estate or interest for a term of years shall pay.

Massachusetts. -A tax is imposed on collateral legacies and successions, at the rate of 5 per cent. of their value; provided, however, that no estate shall be subject to this tax, unless the value of the same after the payment of all debts shall exceed $10,000. The statute exempts property passing to or for charitable, educational, or religious societies or institutions, the property of which is exempt by law from taxation. Two years are allowed for the payment of the tax.

Michigan. - Property passing by will or succession to collaterals or strangers in blood is subject to an inheritance tax of 5 per cent. when the value of the property transferred is $500 or over. In case of favored relatives, personal property of the value of $5,000 or more is taxed at 1 per cent.