Collateral Inheritance Tax Records

This is a collection of images scanned from probate record books at Superior Court.  They range in date from 1905 to 1909. Each record can contain heirs' names, relationship to the decedent and their residence, and the value and contents of the estate.  This can be a good way to find daughters' married names and their location. 
The Santa Barbara County Genealogical Society maintains a digital collection of images that have been scanned from collateral inheritance record books at the Santa Barbara Superior Court.  
The index can be located by searching the “Local Records” database at https://sbgen.org.
According to US Legal, the definition of collateral inheritance tax is explained:
The collateral inheritance tax refers to a tax levied upon the estate of the decedent. It is levied on what passes to the heir or devisee other than the spouse, a parent or a descendant of the decedent. An heir acquires title to that portion of the estate remaining after the payment and satisfaction of the collateral inheritance tax. https://definitions.uslegal.com/c/collateral-inheritance-tax/.
Take the case of Georgianna Louderman; the record indicates she died in the City of Santa Barbara on December 26, 1907. An inventory of her personal property in her estate, made February 29, 1908, was valued at $17,000. Using an online conversion site, in today’s money, that would be $473,307.72, a difference of $456,307.72 over 111 years.
The list of Georgianna’s heirs includes her husband and numerous devisees who may be her relatives and others named in her will.
There is no apparent real estate in the inventory.  The devisees named might be listed in the will to receive items of personal property such as jewelry, furniture, artwork or even sums of money.
Devisees and Legatees can be described as follows:
  1. Specific devisee – This is a person or entity that is named in the will to receive specific real property that belonged to the decedent.
  2. Residuary devisee – The residuary devisee is a person or entity that is entitled in the will to receive all of the real property not specifically devised under the will.
  3. Specific legatee – This is a person or entity who is named to receive personal property under the will. An example would be someone who is stated to receive jewelry [or cash] in the decedent’s will.
Using the definitions above, the “devisees” listed would more properly be named as “legatees.”
In Georgianna Louderman’s will, dated 23 February 1904, she names the devisees and denotes how much money she is leaving to them. Most of them are collateral relatives such as:
First – I give and bequeath to my niece Georgianna L Wells of Baltimore, Md.; Second – to my daughter-in-law, Florence M. Louderman, wife of my deceased son, James H. Louderman, I give and bequeath the sum Ten Thousand Dollars; Third – I give and bequeath to my sister-in-law Nellie M. Louderman of St. Louis, Mo. the sum of Five Hundred Dollars; Fourth – I give and devise amounts paid as follows: [They are listed on image 1.]
The listed devisees are not named as relatives and are given amounts ranging from $200 to $1,000. The will is signed by Georgianna Louderman, but it is not written in her hand. There were two witnesses. A codicil, dated 24 May 1907, was typewritten and witnessed by three persons. This codicil covered the possibility of Georgianna’s husband, John H. Louderman, dying before her and what was to happen with the property left to her by him. Her husband died 2 years after her death.