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" 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... "
The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ... - Page 48
by Benjamin Franklin Dos Passos - 1895 - 654 pages
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 pages
...shares of stock, bonds, notes, credits, evidences of an interest in property and evidences of debt. 4. The word "transfer", as used in this act, shall be...bargain, sale or gift, in the manner herein described, or the exercise of the right of survivorship in cases of joint ownership. 5. The words "ike intestate...
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The Pacific Reporter, Volume 163

1917 - 1212 pages
...douces, vendees, or successors, and shall include all personal property within or without the state. The word 'transfer,' as used in this act, shall be...present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift or appointment in the manner herein prescribed....
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The Northeastern Reporter, Volume 118

1918 - 1118 pages
...to what was known as "taxable transfers" In cases of death. Section 243 defines the word "transfer" to include: 'The passing of property or any interest...deed, bargain, sale or gift, in the manner herein prescribed." In Matter of Gould, 156 NY 423-428, 51 NE 287, it is said that the word "transfer" in...
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Atlantic Reporter, Volume 101

1917 - 1194 pages
...construed to mean the interest of the testator * * * passing or transferred to the (successors). * * » The word 'transfer' as used in this act, shall be...therein, in possession or enjoyment, present or future," etc. Section 26. The only authority cited by the court below Is that of Surrogate Fowler of New York...
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The New York Supplement, Volume 150

1915 - 1242 pages
...evidences of an interest in property, and evidences of debt. "The word 'transfer,' as used in this article, shall be taken to include the passing of property or any interest therein in the possession and enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed,...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 pages
...within or without this State, over which this State has any jurisdiction for the purposes of taxation. The word " transfer " as used in this act shall be...deed, bargain, sale or gift, in the manner herein prescribed. The words "county treasurer" and " prosecuting attorney " as used in this act, shall be...
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Acts of the Legislature of the State of Michigan, Part 2

Michigan - 1893 - 648 pages
...jurisdiction for the purposes of taxation. The word “Trausfer. “ “ trarrsfer “ as used in timis act shall be taken to include the passing of property...deed, bargain, sale or gift, in the manner herein prescribed. The words “ county treasurer” and “ prosecuting attorney “ as used in this act,...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 143

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1894 - 818 pages
...judgment is further guided by the very significant definition of the word " transfer " in section 22. It "shall be taken to include the passing of property...therein in possession or enjoyment present or future." It thus contemplates a present enjoyment or a fixed and absolute right of future enjoyment and adjourns...
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The New York Supplement, Volume 34

1895 - 1240 pages
...within or without this state, over which this state, has any jurisdiction for the purpose of taxation. The word 'transfer' as used In this act shall be taken...bargain, sale or gift In the manner herein described." It is not assuming too much to say that the legislature in making the revision of these statutes, and...
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The Laws of New York State Relating to General, Religious and Non-business ...

New York (State), Robert Cushing Cumming - 1896 - 352 pages
...within or without this state, over which this state has any jurisdiction for the purposes of taxation. The word " transfer " as used in this act shall be...grant, deed, bargain, sale or gift in the manner herein prescribed. The words " county treasurer," " comptroller '' and " district attorney " as used in this...
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