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" Whenever a decedent appoints one or more executors or trustees, and, in lieu of their allowance or commission, makes a bequest or devise of property to them, which would otherwise be liable to said tax, or appoints them his residuary legatees, and said... "
The Inheritance Tax Act of 1916 (Public Laws, Chapter 1339, as Amended ... - Page 15
by Rhode Island - 1920 - 26 pages
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Laws Enacted in the General Assembly of the Commonwealth of Pennsylvania ...

Pennsylvania. Laws, statutes, etc - 1849 - 880 pages
...executors, and makes a bequest or devise of property to them in lieu of their commissions or allowances, or appoints them his residuary legatees, and said...devises or residuary legacies exceed what would be a fair compensation for their services, such excess shall be subject to the payment of the collateral...
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The Annotated Probate Code of Ohio

William Henry Whittaker, Ohio - 1888 - 846 pages
...allowance makes a bequest or devise of property to them which would otherwise be liable to said tax, or appoints them his residuary legatees, and said...would be a reasonable compensation for their services, such excess shall be liable to such tax, and the court of probate having jurisdiction of their accounts...
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Taxation in American States and Cities

Richard Theodore Ely, John Huston Finley - 1888 - 594 pages
...which otherwise would be liable to said tax, or appoints them his residuary legatees, and said bequest, devises or residuary legacies exceed what would be a reasonable compensation for their services, such excess shall he liable to said tax, and the surrogate's court having jurisdiction in the case...
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The Revised Statutes of the State of New York: As Altered by ..., Volume 2

New York (State) - 1889 - 816 pages
...which otherwise would be liable to said tax, or appoints them his residuary legatees, and said bequest, devises or residuary legacies exceed what would be a reasonable compensation for their services, such excess shall be liable to said tax, and the surrogate's •court having jurisdiction in the case...
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Report of the Special Tax Commission of Maine: Appointed Under Resolve of ...

Maine. Special tax commission - 1890 - 210 pages
...allowtrustee. auce makes a bequest or devise of property to them which would otherwise be liable to said tax, or appoints them his residuary legatees, and said...would be a reasonable compensation for their services, such excess shall be liable to such tax, and the court of probate having jurisdiction of their accounts...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...makes a bequest or devise tn1stee. of property to them which would otherwise be liable to said tax, or appoints them his residuary legatees, and said...would be a reasonable compensation for their services, such excess shall be liable to such tax, and the court of probate having jurisdiction of their accounts...
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Acts of the State of Ohio

Ohio - 1893 - 466 pages
...rl'siduarTiegaotherwise be liable to said tax, or appoints them his resid- ic•c• liable w ia*. uary legatees, and said bequests, devises, or residuary...would be a reasonable compensation for their services, such excess shall be liable to such tax, and the court of probate having jurisdiction of their accounts...
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Supplement to the Codes of California: Embracing the General Statutes, the ...

California - 1893 - 1300 pages
...which otherwise would be liable to said tax, or appoints them his residuary legatees, and said bequest, devises, or residuary legacies exceed what would be a reasonable compensation for their services, such excess shall be liable to saiu tax; and the snperlor court in which the probate proceedings are...
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Acts of the General Assembly of the State of New-Jersey

New Jersey - 1893 - 650 pages
...which otherwise would be liable to said tax, or appoints them his residuary legatees, and said bequest, devises or residuary legacies exceed what would be a reasonable compensation for their services, such excess shall be liable to said tax, and the chancellor frus'tMs ««ed- or naraes one or more...
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A Full Report of the Joint Special Committee on Taxation: Recommendations ...

Massachusetts. General Court. Joint Special Committee on Taxation - 1894 - 184 pages
.... ' a bequest or devise ot property to them which would be liable to said tax, or appoints them Ms residuary legatees, and said bequests, devises or...would be a reasonable compensation for their services, such excess shall be liable to such tax, and the probate court having jurisdiction of their accounts,...
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