Per stirpes receive one-third (all of "D"s one-third share). Under "per capita", the two-thirds remaining after "C" 's one-third share was taken would be divided equally among all three children of "B" and "D". (Two-thirds = six ninths) Each would receive two-ninths: "B1", "B2", and "D1" would all receive two-ninths. "Notes:" In many U.S. states, such as New York, a statute has modified the "per stirpes" approach and utilizes instead a per capita with representation approach (also known as modern American per stirpes). Under the per capita with representation approach, the number of branches is determined by reference to the generation nearest
Per unit tax Per unit tax A per unit tax, or specific tax, is a tax that is defined as a fixed amount for each unit of a good or service sold, such as cents per kilogram. It is thus proportional to the particular quantity of a product sold, regardless of its price. Excise taxes, for instance, fall into this tax category. By contrast, an ad valorem tax is a charge based on a fixed percentage of the product value. Per unit taxes have administrative advantages when it is easy to measure quantities of the product or service being sold. Any tax will