The collateral inheritance tax, or transfer tax, as it is often called, is a tax levied by the State upon the right to inherit from, or take under the will of a deceased person. It is not a tax upon the estate but on the recipients. However, the amount of the tax is, by law, made a lien upon the property of the estate, and until paid the realty is subject to it as an encumbrance, and clear title cannot be given. If the tax is not paid in due time, after the death of the deceased, the State may enforce its lien, which is a general lien, by selling sufficient of any of the assets of the estate to pay the tax. The amount of tax is found as follows: The value of the interest passing to each beneficiary is appraised. The tax is computed by taking a certain percentage of the appraised value. The rate per cent varies; immediate kin being taxed at a lower rate than distant relatives, and distant relatives than non-relatives. Relatives are also allowed certain exemptions which are deducted from the value of their interests before computation of the tax.