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
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Page xiii
... Relation of Par- ent and Illegitimate Children , etc. 38. Widows , and Husbands of Deceased Daughters . 39. Next of Kin , Lineal and Lawful Descendants . 40. Aliens , Foreign Legatees , and Nonresidents . 41. What Estates or Interests ...
... Relation of Par- ent and Illegitimate Children , etc. 38. Widows , and Husbands of Deceased Daughters . 39. Next of Kin , Lineal and Lawful Descendants . 40. Aliens , Foreign Legatees , and Nonresidents . 41. What Estates or Interests ...
Page 10
... relation to the taxation of contingent and future estates . Its provisions have largely been made definite by judicial determination . This act with further amendments to 1895 is still in force . The act is entitled " An act in relation ...
... relation to the taxation of contingent and future estates . Its provisions have largely been made definite by judicial determination . This act with further amendments to 1895 is still in force . The act is entitled " An act in relation ...
Page 10
... relationship of those who are to receive is more remote , and as the valuation of the estate is greater . The theory of such a graduated percentage tax is not harsh or inequitable . Such a system has , I am advised , existed for a long ...
... relationship of those who are to receive is more remote , and as the valuation of the estate is greater . The theory of such a graduated percentage tax is not harsh or inequitable . Such a system has , I am advised , existed for a long ...
Page 10
... relationship . To strangers to the blood a duty of 10 per cent . is imposed . ( 2 ) Ontario . 89 Succession duties are imposed under a statute passed in Estates not exceeding $ 10,000 and legacies not ex- ceeding $ 200 are exempt , and ...
... relationship . To strangers to the blood a duty of 10 per cent . is imposed . ( 2 ) Ontario . 89 Succession duties are imposed under a statute passed in Estates not exceeding $ 10,000 and legacies not ex- ceeding $ 200 are exempt , and ...
Page 23
... relation to said tax that may arise , ' etc. , ' subject to ap- peal as in other cases . ' These provisions fully secure the rights of all parties interested , and satisfy the requirements of ' due process of law . ' " 93 23. Due ...
... relation to said tax that may arise , ' etc. , ' subject to ap- peal as in other cases . ' These provisions fully secure the rights of all parties interested , and satisfy the requirements of ' due process of law . ' " 93 23. Due ...
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 adopted affirming almshouse amended amount annuities Appendix applied appointment appraiser ascer ascertained assessment bequest bonds cent citing clear market value collateral inheritance tax commonwealth comptroller contingent interests Cooper's Estate corporations county treasurer court debts deceased decedent's death deducted determine devise district attorney domicile duty erty executor exempt foreign grantor held Hoffman's Estate imposed income interest therein intestacy intestate jurisdiction Laws N. Y. legatee legislature liable lien lineal descendant Mellon's Appeal Misc N. Y. Daily Reg N. Y. Law N. Y. Supp Notes Cas paid pay the tax payable payment Pennsylvania personal property possession or enjoyment probate proceeding prop property passing question real estate remainder remainder-man resident residuary estate Romaine rule subd succession tax supra surrogate surrogate's surrogate's court tate taxable taxation tenant testator's thereof tion transfer trustee 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