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inheritance tax

(Encyclopedia)inheritance tax, assessment made on the portion of an estate received by an individual; it differs from an estate tax, which is a tax levied on an entire estate before it is distributed to individuals...

Blest Gana, Alberto

(Encyclopedia)Blest Gana, Alberto älbārˈtō blĕst gäˈnä [key], 1830–1920, Chilean novelist. He is considered the principal 19th-century Spanish-American realist. Although as a diplomat he spent much of his...

López, Narciso

(Encyclopedia)López, Narciso lōˈpās [key], 1798?–1851, Spanish-American soldier, b. Venezuela. After serving in the Spanish army during the Venezuelan revolution against Spain, he left his native country for...

Carondelet, Francisco Luis Hector, baron de

(Encyclopedia)Carondelet, Francisco Luis Hector, baron de fränthēsˈkō lo͞oēsˈ ĕktôrˈ bärōnˈ dā kärōndālĕtˈ [key], c.1748–1807, governor of Louisiana (1791–97) and West Florida (1791–95), b....

Paris, Declaration of

(Encyclopedia)Paris, Declaration of, 1856, agreement concerning the rules of maritime warfare, issued at the Congress of Paris. It was the first major attempt to codify the international law of the sea. Conflicting...

Austro-Prussian War

(Encyclopedia)Austro-Prussian War or Seven Weeks War, June 15–Aug. 23, 1866, between Prussia, allied with Italy, and Austria, seconded by Bavaria, Württemberg, Saxony, Hanover, Baden, and several smaller German ...

Manila

(Encyclopedia)Manila mənĭlˈə [key], city (1990 pop. 1,601,234), capital of the Philippines, SW Luzon, on Manila Bay. Manila is the center of the country's largest metropolitan area, its chief port, and the focu...

Caroline Islands

(Encyclopedia)Caroline Islands, archipelago, c.830 sq mi (2,150 sq km), W Pacific, just north of the equator. The largest islands are Palau (Belau), Yap, Chuuk (Truk), Pohnpei (Ponape), and Kosrae. The islands are ...

Pershing, John Joseph

(Encyclopedia)Pershing, John Joseph pûrˈshĭng [key], 1860–1948, American army officer and commander in chief of the American Expeditionary Force in World War I, b. Linn co., Mo. After graduating (1886) from We...

excise taxes

(Encyclopedia)excise taxes, governmental levies on specific goods produced and consumed inside a country. They differ from tariffs, which usually apply only to foreign-made goods, and from sales taxes, which typica...