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" ... value when the persons entitled thereto shall come into the beneficial enjoyment or possession thereof, without diminution for or on account of any valuation theretofore made of the particular estates for purposes of taxation, upon which said estates... "
Documents of the Senate of the State of New York - Page 158
by New York (State). Legislature. Senate - 1915
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The New York Supplement, Volume 78

1903 - 1258 pages
..."estates in expectancy, which are contingent or defeasible, shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited." Chapter 76 of the Laws of 1899, which became a law March I4th of that year, in amending section 230,...
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The New York Supplement, Volume 160

1916 - 1182 pages
...are contingent or defeasible shall be appraised nt their full, undiminished value when the persona entitled thereto shall come into the beneficial enjoyment...said estates in expectancy may have been limited." Laws of 1897, p. 154. cases see same topic & KEY-NUMBER In all Key-Numbered Digests & Indeiei Had this...
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The New York Supplement, Volume 158

1916 - 1264 pages
...where the taxation thereof has been held In abeyance, shall be appraised at their full, undiminished value when the persons entitled thereto shall come...valuation theretofore made of the particular estates for the purpose of taxation, upon which said estates in expectancy may have been limited." This case seems...
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The New York Supplement, Volume 151

1915 - 1304 pages
...shall be appraised at their full, undimiuished value when the persons entitled thereto shall come into beneficial enjoyment or possession thereof, without...valuation theretofore made of the particular estates for the purpose of taxation, upon which said estates in expectancy may have been limited." Under this statute...
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The New York Supplement, Volume 106

1908 - 1288 pages
...437. As to the fourth objection: It is provided in section 230 of the law of taxable transfers that: "Where an estate for life or for years can be divested by the act or omission pf the legatee or devisee, It shall be taxed as If there were no possibility c>f such divesting." As...
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Session Laws

Oklahoma - 1907 - 824 pages
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 172

New York (State). Supreme Court. Appellate Division - 1916 - 1136 pages
...where the taxation thereof has been held in abeyance, shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited." This case seems to fall directly within the purview of this statute. The taxation of the remainder...
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The Law of Taxable Transfers, State of New York: Being Article X of Chapter ...

New York (State) - 1897 - 150 pages
...Estates in expectancy which are contingent or defeasible shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or...
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Laws of the State of New York, Volume 2

New York (State) - 1897 - 996 pages
...shall be appraised at their full, undiminished value when the persons entitled thereto shall coone into the beneficial enjoyment or possession thereof,...said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or...
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Statutory Revision of the Laws of New York Affecting Banks, Banking and ...

Andrew Hamilton - 1898 - 460 pages
...Estates in expectancy which are contingent or defeasible shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or...
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