The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes, Embracing All American and Many English Decisions, with Forms for New York State, and an Appendix Giving the Statutes of New York, New Jersey, Pennsylvania, Massachusetts, Maine, Ohio, Connecticut, Maryland, California, IllinoisWest Publishing Company, 1895 - 654 pages |
From inside the book
Results 1-5 of 87
Page viii
... becomes the agent , instrument , or power , for distributing the wealth of the deceased , it seems to be conceded ... become a law in all of the states . A careful study of the principles and decisions established by these collateral ...
... becomes the agent , instrument , or power , for distributing the wealth of the deceased , it seems to be conceded ... become a law in all of the states . A careful study of the principles and decisions established by these collateral ...
Page xix
... becomes beneficially entitled , in possession or expectancy , to any property or the income thereof by any such transfer , whether made before or after the passage of this act , " - applies to grants or gifts causa mortis , but does not ...
... becomes beneficially entitled , in possession or expectancy , to any property or the income thereof by any such transfer , whether made before or after the passage of this act , " - applies to grants or gifts causa mortis , but does not ...
Page 10
... become vested in the commonwealth by escheat . The state can take property by taxation only for the public service , and we assume that its right to take property , if any exists , by regulating the distribution of it on the death of ...
... become vested in the commonwealth by escheat . The state can take property by taxation only for the public service , and we assume that its right to take property , if any exists , by regulating the distribution of it on the death of ...
Page 13
... become beneficially entitled thereto , or to the income thereof.47 § 15. Taxing Foreign Real Estate - When Void as Direct Tax . But as real estate is not drawn to the person or dom- icile of the owner for taxation , it cannot be taxed ...
... become beneficially entitled thereto , or to the income thereof.47 § 15. Taxing Foreign Real Estate - When Void as Direct Tax . But as real estate is not drawn to the person or dom- icile of the owner for taxation , it cannot be taxed ...
Page 26
... becomes pro tanto inoperative , as against citizens of such foreign power , and the treaty being the supreme law of the land , and retro- active as well as prospective , the fact that the law existed before the treaty went into effect ...
... becomes pro tanto inoperative , as against citizens of such foreign power , and the treaty being the supreme law of the land , and retro- active as well as prospective , the fact that the law existed before the treaty went into effect ...
Other editions - View all
The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ... Benjamin Franklin Dos Passos No preview available - 2018 |
The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ... Benjamin Franklin Dos Passos No preview available - 2015 |
Common terms and phrases
accrues administrator or trustee adopted affirming amended amount annuities Appendix apply appointed appraiser ascer ascertained assessment bequest bonds cent centum Chapter 399 citing clear market value collateral inheritance tax commonwealth Commonwealth's Appeal contingent contingent interests corporations county treasurer debts deceased decedent decedent's death deduct determine devise district attorney dollars domicile duty entitled erty executor exempt foreign grantor held Hoffman's Estate income interest therein intestacy intestate jurisdiction legatee legislature liable lien lineal descendant McPherson Misc N. Y. Daily Reg N. Y. Law N. Y. Supp nonresident Notes Cas paid pay the tax payable payment Pennsylvania personal property Phila possession or enjoyment probate proceeding prop property passing question real estate receipt remainder repealed rule subd succession tax supra surrogate surrogate's court tate Tax'n taxable taxation tenant thereof tion treasurer or comptroller Vanderbilt's Estate Surr vested Wkly York statute
Popular passages
Page 465 - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 427 - The repeal of a law or any part of it specified in the annexed schedule shall not affect or impair any act done, or right accruing, accrued or acquired, or liability, penalty, forfeiture or punishment incurred prior to May 1, 1891, under or by virtue of any law so repealed, but the same may be asserted, enforced, prosecuted or inflicted, as fully and to the same extent as if such law had not been repealed.
Page 401 - ... he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon...
Page 496 - ... shall be fined not less than two hundred and fifty dollars nor more than five hundred dollars and imprisoned not exceeding ninety days; and in addition thereto the county judge shall .dismiss him from such service.
Page 482 - ... to any person or persons. or to any body politic or corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectation to any property or income thereof, shall be, and is subject to a tax at the rate hereinafter specified, to be paid to the treasurer of the proper county, for the use of the State; and all heirs.
Page 484 - All taxes imposed by this act, unless otherwise herein provided for, shall be due and payable at the death of the decedent, and if the same are paid within eighteen months, no interest shall be charged and collected thereon, but if not so paid, interest at the rate of ten per centum per annum shall be charged and collected from the time said tax...
Page 427 - Laws repealed. - Of the laws enumerated in the schedule hereto annexed, that portion specified in the last column is repealed.
Page 403 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the state comptroller or the treasurer of the proper county on the transfer thereof.
Page 483 - When any grant, gift, legacy or succession upon which a tax is imposed by section one of this act shall be an estate, income or interest for a term of years, or for life, or determinable upon any future or contingent event, or shall be a remainder, reversion or other expectancy, real or personal, the entire property or fund by which such estate, income or interest is supported, or of which it is a part, shall be appraised immediately after the death of the decedent...
Page 48 - transfer " as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words