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" The surrogate's court in the county in which the real property is situate of a decedent who was not a resident of the state, or in the county of which the decedent was a resident at the time of his death, shall have jurisdiction to hear and determine... "
The New York Supplement - Page 387
1895
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The Northeastern Reporter, Volume 33

1893 - 1176 pages
...estates, • » » and the tax to which the same is liable, " etc. By section 16 it is provided that "the surrogate's court • » » shall have jurisdiction...and determine all questions in relation to the tax." etc. When we read all of the provisions of this act It is perfectly apparent that an especial system...
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Atlantic Reporter, Volume 73

1909 - 1162 pages
...this state Is situated, or In the county of which the decedent was a resident at the time of his death shall have jurisdiction to hear and determine all...the tax arising under the provisions of this act" The effect of this legislation Is to confer Jurisdiction upon either the surrogate or the register...
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Atlantic Reporter, Volume 56

1904 - 1164 pages
...probate having either principal or ancillary jurisdiction of the settlement of the estate of the decedent shall have jurisdiction to hear and determine all questions in relation to said tax that may arise affecting any devise, legacy or Inheritance under this act." Suppose, then,...
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The Southwestern Reporter, Volume 142

1912 - 1360 pages
...resident of the state, or in the county of which the decedent was a resident at the time of his death, shall have jurisdiction to hear and determine all...relation to the tax arising under the provisions of this chapter, and the court first acquiring jurisdiction hereunder shall retain the same, to the exclusion...
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Taxation in American States and Cities

Richard Theodore Ely, John Huston Finley - 1888 - 582 pages
...resident of the state, or in the county of which the decedent was a resident at the time of his death, shall have jurisdiction to hear and determine all...the tax arising under the provisions of this act, and the surrogate first acquiring jurisdiction hereunder shall retain the same to the exclusion of...
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The Annotated Probate Code of Ohio

William Henry Whittaker, Ohio - 1888 - 848 pages
...having either principal or auxiliary jurisdiction of the settlement of the estate of the decedent, shall have jurisdiction to hear and determine all questions in relation to said tax that may arise, affecting any devise, legacy, or inheritance under this act, subject to appeal...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 113

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1889 - 808 pages
...resident of this state, or in the county of which the decedent was a resident at the time of his death, shall have jurisdiction to hear and determine all...the tax arising under the provisions of this act." This section speaks of the real property of a nonresident decedent situate within this state. Hence...
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The Revised Statutes of the State of New York: As Altered by ..., Volume 2

New York (State) - 1889 - 816 pages
...resident of the state, or in the county of which the decedent was a resident at the time of his death, shall have jurisdiction to hear and determine all...the tax arising under the provisions of this act, and the surrogate first acquiring jurisdiction hereunder shall retain the same to the exclusion of...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...RELATING TO TAX. The probate court having jurisdiction of the settlement of the estate of the decedent, shall have jurisdiction to hear and determine all questions in relation to said tax that may arise affecting any devise, legacy or inheritance under this act, subject to appeal...
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Acts of the General Assembly of the State of New Jersey

New Jersey - 1893 - 618 pages
...resident of the state, or in the county of which the decedent was a resident at the time of his death, shall have jurisdiction to hear and determine all...the tax arising under the provisions of this act. 16. And be it enacted, That if it shall appear to the F™«edmjs register of the prerogative court...
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