Taxation of Legacies and Successions |
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Page 22
... incorporated in this act ; they shall not affect any act done , liability incurred , or any right accrued and estab- lished , or any suit or prosecution , civil or criminal , pending or to be instituted , to enforce any right or penalty ...
... incorporated in this act ; they shall not affect any act done , liability incurred , or any right accrued and estab- lished , or any suit or prosecution , civil or criminal , pending or to be instituted , to enforce any right or penalty ...
Page 35
... incorporated company . This peculiar feature was held not to be a commodity within the meaning of the Constitution . It is to be noticed that the tax intended to be imposed was not upon a business or employment . The statute in terms ...
... incorporated company . This peculiar feature was held not to be a commodity within the meaning of the Constitution . It is to be noticed that the tax intended to be imposed was not upon a business or employment . The statute in terms ...
Page 48
... incorporated into the instru- ment creating the power , " is the one which has been adopted . And the same principle has been applied in this country , so far as appears from the cases to which our attention has been called ...
... incorporated into the instru- ment creating the power , " is the one which has been adopted . And the same principle has been applied in this country , so far as appears from the cases to which our attention has been called ...
Page 59
... incorporated , the certificate stating the purpose to be that of administering the fund created by the deed of B. for the charitable purposes by him thereby directed . " After receiving the fund , the corporation paid it out to ...
... incorporated , the certificate stating the purpose to be that of administering the fund created by the deed of B. for the charitable purposes by him thereby directed . " After receiving the fund , the corporation paid it out to ...
Page 60
... charitable uses . cordingly , an agreement of association , dated May 8 , 1897 , for the purposes of incorporation under the general laws of this Common- Ac- wealth , was signed by all the members of the 60 BALCH V. SHAW .
... charitable uses . cordingly , an agreement of association , dated May 8 , 1897 , for the purposes of incorporation under the general laws of this Common- Ac- wealth , was signed by all the members of the 60 BALCH V. SHAW .
Other editions - View all
Common terms and phrases
acts in amendment administrator or trustee amended by St Amoskeag Manufacturing Company amount ancillary administration annuity appeal applied assessed Assistant Attorney beneficiary bequest bonds Boston Bowdoin College cent certificates charitable collateral inheritance tax collateral legacies Commonwealth contracts death debts deceased decedent declaration of trust decree deed defendant determination domicil effect in possession excise executor exempt from taxation exercise Friebe full court fund Gardiner Investment Company gift grantor held income intestate succession joint tenancy jurisdiction KNOWLTON legacies and successions legatees Legislature liable Mass Minot mortgage nineteen hundred non-resident paid payable payment personal property petition petitioner plaintiff power of appointment Probate Court property passing provisions purpose question real estate resident Robert H RUGG settlor shares of stock Shaw statute succession tax Suffolk take effect tax commissioner tax imposed tax under St taxable tenants testator's testatrix thousand dollars tion transfer Treasurer & Receiver Treasurer and Receiver trust Winthrop York
Popular passages
Page 58 - State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 27 - And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practised ; in order that such assessments may be made with equality, there shall be a valuation of estates within the Commonwealth taken anew once in every ten years at the least, and as much oftener as the General Court shall order.
Page 29 - Constitution ; and to impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and persons resident, and estates lying, within the said Commonwealth ; and also to impose and levy reasonable duties and excises, upon any produce, goods, wares, merchandise, and commodities whatsoever, brought into, produced, manufactured, or being within the same...
Page 75 - ... to, or for, charitable, educational or religious societies or institutions, the property of which is exempt by law from taxation...
Page 106 - ... in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power, and had been bequeathed or devised by the donee by will; and whenever any person possessing such a power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a disposition of property taxable under...
Page 10 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised...
Page 97 - ... to or for the use of charitable, educational or religious societies or institutions, the property of which is by law exempt from taxation...
Page 41 - When the property or any beneficial interest therein passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Page 27 - State for the time being, with the advice and consent of the Council, for the public service, in the necessary defence and support of the government of this State, and the protection and preservation of the subjects thereof, according to such acts as are, or shall be, in force within the same.
Page 11 - In all cases where there has been or shall be a devise, descent or bequest to collateral relatives or strangers, liable to the collateral Inheritance tax, to take effect in possession, or come into actual enjoyment after the expiration of one or more life estates, or a period of years...