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" ... any child, to whom any such decedent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth... "
Annual Report of the State Board of Tax Commissioners of the State of New York - Page 134
by New York (State). State Board of Tax Commissioners - 1913
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1916 - 804 pages
...ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided such relationship began at or before the child's fifteenth...and was continuous for said ten years thereafter, or any lineal issue of such adopted or mutually acknowledged child) at the rate of one per cent. of the...
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 pages
...transfer or any child to whom such decedent for not less than ten year prior to such transfer stood in the mutually acknowledged relation of a parent: Provided,...and was continuous for said ten years thereafter, or any lineal issue of such adopted or mutually acknowledged child, at the rate of one per centum of the...
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Acts and Joint and Concurrent Resolutions and Memorials and ..., Volume 1

Arkansas - 1923 - 910 pages
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General Laws of the State of Minnesota

Minnesota - 1919 - 140 pages
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General Laws of the State of Minnesota

Minnesota - 1937 - 248 pages
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 267

Illinois. Supreme Court - 1915 - 734 pages
...11linois, or to any person to whom the deceased, for not less than ten years prior to death, stood in the acknowledged relation of a parent : Provided, however, such relationship began at or before said person's fifteenth birthday and was continuous for said ten years thereafter: And, provided, also,...
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The New York Supplement, Volume 108

1908 - 1310 pages
...value. This section was amended by section 221, c, 368, p. 829, of the Laws of 1905, by adding thereto : "Provided, however, such relationship began at or...and was continuous for said ten years thereafter, and provided also that the parents of such child shall be deceased when such relationship' commenced."...
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