INHERITANCE TAX ? STATUTES ? CONSTITUTIONAL LAW ? TAXATION. 1. Statutes ? Particular intent controls general intent. Under general rules of statute construction, particular intent will control a general one. 2. Statutes ? Title. Title of an Act may be looked to in construing same. 3. Statutes ? Plain meaning. Plain meaning of words used in statute will be looked to in construeing same. 4. Constitutional Law ? Court cannot amend statute. Court is not at liberty to amend statute as passed by Legislature and approved by Governor. 5. Taxation ? Insurance under $50,000 not taxable. That ultimate beneficiaries were named in trust agreement rather than in insurance policies themselves did not render proceeds thereof subject to inheritance tax (to extent that such proceeds did not exceed $50,000). 6. Taxation ? Exempt from inheritance tax. Proceeds of annuity are exempt from inheritance tax as life insurance proceeds.