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The late 19th century saw the rise of cigarettes with James Bonsacks cigarette-rolling machine, greatly expanding production

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Exemptions and Exclusions Certain beneficiaries are exempt from inheritance tax in New Jersey, including: Mother, father, grandparent, spouse, civil union partner, child, grandchild, great-grandchild, stepchild, and domestic partner Schools, religious institutions, or charitable organizations Inheritances left to these beneficiaries are exempt from New Jersey inheritance tax