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" ... or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or -in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any... "
Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ... - Page 621
by Peter V. Ross - 1912 - 841 pages
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1918 - 808 pages
...defeated, extended or abridged, a tax shall be imposed upon such transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the existing laws, and such tax shall be due and payable forthwith out of the property transferred; and...
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The Southern Reporter, Volume 91

1922 - 956 pages
...interest of the beneficiaries are to be taxed Ħit the lowest rate within its class, and provides: "And such tax so imposed shall be due and payable...executors or trustees out of the property transferred." Section 18 provides for the deduction by the executor or administrator from the estate for the payment...
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The New York Supplement, Volume 178

1920 - 1070 pages
...defeated, extended or abridged, a tax shall be Imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...amount of said tax in accordance with this provision." [1] The provision that when property is transferred, and the rights and interests of the transferees...
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The New York Supplement, Volume 159

1916 - 1216 pages
...transfer at the highest rate which upon the happening of any of the contingencies would be possible — "and the surrogate shall enter a temporary order determining...happening of any contingency whereby the said property, * * * is transferred to a person or corporation exempt from taxation under the provisions of this article,...
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The New York Supplement, Volume 106

1908 - 1288 pages
...highest rate which, on the happening of any of the said contingencies or conditions, would be posslble under the provisions of this article, and such tax...executors or trustees out of the property transferred." If taxable at all against the Jacobs, it must be at 5 per cent. As to the third ground of objection:...
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The New York Supplement, Volume 80

1903 - 1338 pages
...defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...under the provisions of this article, and such tax shall be due and payable forthwith, out of the property transferred." Prior to the enactment of this...
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Miscellaneous Reports. Cases Decided in the Courts of Record of ..., Volume 34

New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - 1901 - 942 pages
...defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...tax so imposed shall be due and payable forthwith, out of the property transferred; provided, however, that on the happening of any contingency whereby...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 86

New York (State). Supreme Court. Appellate Division - 1903 - 766 pages
...extended or abridged, a tax shall" be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...provisions of this article, and such tax so imposed shall he due and payable forthwith out of the property transferred." Qucere, whether the amendment of 1899...
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Laws of the State of New York, Volume 1

New York (State) - 1899 - 936 pages
...defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...tax so imposed shall be due and payable forthwith, out of the property transferred; provided, however, that on the happening of any contingency whereby...
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General Laws of New York: Containing All Amendments to the Close ..., Volume 2

New York (State) - 1900 - 846 pages
...or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happenings of any of the said contingencies or conditions, would...executors or trustees, out of the property transferred; provided, however, that on the happening of any contingency whereby the said property, or any part...
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