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" A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law... "
Atlantic Reporter - Page 297
1919
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Reports of Cases Argued and Determined in the Supreme Court And ..., Volume 92

New Jersey. Supreme Court - 1919 - 760 pages
...January, 1917. The statute under which the comptroller assumed to act provides that a tax shall be imposed upon the transfer of any property, real or personal, of the value of $500 or over * * * when the transfer is of shares of stock of corporations of this state, or of national...
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Reports of Cases Argued and Determined in the Supreme Court And ..., Volume 88

New Jersey. Supreme Court - 1916 - 848 pages
...of the act, so far as relevant to this case, is as follows : 88 -V. •/. L. Hopper v. Edwards. "1. A tax shall be and is hereby imposed upon the transfer of an}' property, real or personal, of the value of five hundred dollars or over, or of any interest therein...
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Journal of Proceedings

Wisconsin. Legislature. Senate - 1899 - 1040 pages
...shall be and is hereby imposed upon anv transfer of any personal property, of the value of ten thousand dollars or over, or of any interest therein or income therefrom in trust or otherwise to any persons or corporations, except any corporation, organized for any religious. charitable or educational...
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Michigan Reports: Cases Decided in the Supreme Court of Michigan, Volume 100

Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - 1895 - 792 pages
...it would contravene that provision. Section 1 of the act provides: "After the passage of this act, a tax shall be and is hereby imposed upon the transfer...of any property, real or personal, of the value of $500 or over, or of any interest therein or income therefrom, in trust or otherwise, to per.sons or...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 287

Illinois. Supreme Court - 1919 - 716 pages
...1 of the statute concerning tax on gifts, legacies, inheritances, transfers, etc., is as follows : "A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise. * * * 3....
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 264

Illinois. Supreme Court - 1915 - 718 pages
...statute. The present statute imposes a tax upon the transfer of property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise, not therein exempted, in the following cases : (1) When the transfer is by will or by the intestate...
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The Pacific Reporter, Volume 159

1916 - 1228 pages
...sustain the tax upon the provisions of section 1, subd. 3, of the act of 1911, which declares that: "A tax shall be and is hereby imposed upon the transfer of any property * * * in the following cases: * * * (3) When the transfer is of property * * * by deed, grant, bargain,...
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The Northeastern Reporter, Volume 123

1919 - 924 pages
...section 1 of the statute concerning tax on gifts, legacies, inheritances, transfers, etc., is as follows: "A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise. * ¿. When...
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The Northeastern Reporter, Volume 119

1918 - 1142 pages
...The statute authorizing the tax Is section^ 220 of the Tax Law (Cons. Laws, c. 60), which' provides : "A tax shall be and is hereby imposed upon the transfer of any tangible property within the state and of intangible property, or of any interest therein or income...
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Atlantic Reporter, Volume 96

1916 - 1132 pages
...daughter of the decedent, and as such, under the act of 1909, which Imposes a duty or tax of б per cent, upon the transfer of any property, real or personal, of the value of $500 or over, but excepts from the operation of the act lineal descendants and certain classes of collateral...
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