Taxation of Legacies and Successions |
From inside the book
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Page 10
... reason of powers of appointment created in dispositions of prop- erty made subsequent to June eleventh , eighteen hundred and ninety - one and prior to September first , nineteen hundred and seven , which have not been fully exercised ...
... reason of powers of appointment created in dispositions of prop- erty made subsequent to June eleventh , eighteen hundred and ninety - one and prior to September first , nineteen hundred and seven , which have not been fully exercised ...
Page 11
... reason of powers of appointment created in dispositions of prop- erty made subsequent to June eleventh , eighteen hundred and ninety - one and prior to September first , nineteen hundred and seven , which have not been fully exercised ...
... reason of powers of appointment created in dispositions of prop- erty made subsequent to June eleventh , eighteen hundred and ninety - one and prior to September first , nineteen hundred and seven , which have not been fully exercised ...
Page 31
... reason- able assessments , rates , and taxes upon all the inhabitants of and per- sons resident and estates lying within the said Commonwealth ; and also to impose and levy reasonable duties and excises upon any prod- uce , goods ...
... reason- able assessments , rates , and taxes upon all the inhabitants of and per- sons resident and estates lying within the said Commonwealth ; and also to impose and levy reasonable duties and excises upon any prod- uce , goods ...
Page 34
... reason- able price ; and , by parity of reason , it may impose the same condi- tions upon every other employment or handicraft . " It was held in that case that the statute laying a tax on the stock of a banking cor- poration was an ...
... reason- able price ; and , by parity of reason , it may impose the same condi- tions upon every other employment or handicraft . " It was held in that case that the statute laying a tax on the stock of a banking cor- poration was an ...
Page 36
... reason , for the moral claim of collaterals and strangers is less than that of kindred in the direct line , and the privilege is therefore greater . The tax im- posed by this statute is uniformly imposed upon all estates and all persons ...
... reason , for the moral claim of collaterals and strangers is less than that of kindred in the direct line , and the privilege is therefore greater . The tax im- posed by this statute is uniformly imposed upon all estates and all persons ...
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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...