People often filed their wills with lawyers, banks or the court long before they died. They often contained information about heirs and property that can be important to genealogical research. Inheritance Tax Waivers were often sought when an estate was so small, or when circumstances were such that in order to pay the taxes, the family would have to sell the farm or home. The information in these waivers often contained the same information as that found in lodged wills.
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