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" Every such tax shall be and remain a lien upon the property transferred until paid and the person to whom the property is so transferred, and the executors, administrators and trustees of every estate so transferred shall be personally liable for such... "
Labor Bulletin of the Commonwealth of Massachusetts - Page 194
by Massachusetts. Department of Labor and Industries. Division of Statistics - 1904
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 225

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1919 - 874 pages
...the first sentence of the present section 224 was enacted, viz.: " Every such tax shall be and remain a lien upon the property transferred until paid and...the person to whom the property is so transferred * * * shall be personally liable for such tax until its payment." In seeking an interpretation of that...
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The New York Supplement, Volume 160

1916 - 1182 pages
...the state of Michigan contains this clause : "Sec. 3. Every such tax * * * shall be and remain a Hen upon the property transferred until paid, and the...and trustees of every estate so transferred, shall be personally liable for such tax until its payment" How. Ann. St. Mich. § 2024. Judgment has gone...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...provisions of this act. § 3. Lien of tax and payment thereof,— Every such tax shall be and remain a lien upon the property transferred until paid, and...and trustees of every estate so transferred shall be personally liable for such tax until its payment. The tax shall be paid to the treasurer or comptroller...
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Michigan Law Journal, Volume 2

1893 - 498 pages
...of one (1) per centum upon the clear market value of such property. The Tax a Lien. — The tax is a lien upon the property transferred until paid, and...executors, and trustees of every estate so transferred, are personally liable for the tax. They may sell so much of the property as will enable them to pay...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 pages
...remain a lien upon T»« a nen on the property transferred until paid, and the person to whom J^""* unt" the property is so transferred, and the administrators,...and trustees of every estate so transferred, shall be per- E"cutor»u»we. sonally liable for such tax until its payment. The tax shall TO whom paw. be...
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Annual Report of the Commissioners of Statutory Revision: Transmitted to the ...

New York (State) - 1896 - 764 pages
...provisions of this act. § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the property transferred until paid and...and trustees of every estate so transferred shall be personally liable for such tax until its payment. The tax shall be paid to the treasurer or comptroller...
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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
...provisions of this act. § 3. Lien of tax and payment thereof. — Every such tax shall be and reinain a. lien upon the property transferred until paid and...and trustees of every estate so transferred shall be personally liable for such tax until its payment. The tax shall be paid to the treasurer or comptroller...
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Annual Report of the Commissioners of Statutory Revision of the State of New ...

New York (State). Commissioners of Statutory Revision - 1896 - 782 pages
...provisions of this act. § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the property transferred until paid and...and trustees of every estate so transferred shall be personally liable for such tax until its payment. The tax shall be paid to the treasurer or comptroller...
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The Tax Laws of the State of New York: Including the Tax Law of 1896, and ...

Robert Cushing Cumming - 1896 - 622 pages
...sought to be taxed. 1d. § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the property transferred until paid and...administrators, executors and trustees of every estate j so transferred shall be personally liable for such tax until its ' payment. The tax shall be paid...
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Laws of the State of New York, Volume 1

New York (State) - 1896 - 1294 pages
...provisions of this act. § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the property transferred until paid and...the administrators, executors and trustees of every state so transferred shall be personally liable for such tax until its payment. The tax shall be paid...
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