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" ... payment of any legacy or distributive share thereof, from which any such tax has been deducted or upon which it has been paid by the person entitled to such legacy or distributive share, and such person is required by... "
A Treatise on the Law of Inheritance Taxation: With Practice and Forms - Page 669
by Lafayette Blanchard Gleason, Alexander Otis - 1917 - 836 pages
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The Pacific Reporter, Volume 108

1910 - 1168 pages
...refund is made by the legatee, devisee, heir or next of kin, a proportion of the tax so deducted or paid shall be repaid to him by the executor, administrator or trustee, if the said tax has not been paid to the county treasurer or to the state controller, or by them, if it has...
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Taxation in American States and Cities

Richard Theodore Ely, John Huston Finley - 1888 - 594 pages
...and a refund is made by the legatee, devisee, heir or next of kin, a proportion of the tax so paid shall be repaid to him by the executor, administrator or trustee, if the said tax has not been paid to the county treasurer, comptroller, or to the state treasurer, or by them...
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The Revised Statutes of the State of New York: As Altered by ..., Volume 2

New York (State) - 1889 - 816 pages
...and a refund is made by the legatee, devisee, heir or next of kin, a proportion of the tax so paid shall be repaid to him by the executor, administrator or trustee, if the said tax has not been paid to the county treasurer, comptroller, or to the state treasurer, or by them...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...and a refund is made by the legatee, devisee, heir or next of kin, a proportion of the tax so paid shall be repaid to him by the executor, administrator or trustee, if the said tax has not been paid to the state treasurer, or by them if it has been so paid. 11. And be it...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 pages
...been paid by the person entitled to such legacy or distributive share, and such person is required to refund the amount of such debts or any part thereof, an equitable proportion of the tax shall be paid to him by the executor, administrator or trustee, if the tax has not been paid to the county treasurer...
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Supplement to the Codes of California: Embracing the General Statutes, the ...

California - 1893 - 1300 pages
...is made by the legatee, devisee, heir, or next of kin. a proportion of the tax so deducted or paid shall be repaid to him by the executor, administrator, or trustee, if the snid tax has not been paid to the county treasurer or to the state controller, or by them, if it has...
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Annual Report

New Jersey. State Board of Taxation - 1895 - 190 pages
...and a refund is made by the legatee, devisee, heir or next of kin, a proportion of the tax so paid shall be repaid to him by the executor, administrator or trustee, if the said tax has not been paid to the state treasurer, or by them if it has been so paid. 11. And be it...
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Annual Report of the Commissioners of Statutory Revision: Transmitted to the ...

New York (State) - 1896 - 764 pages
...has been paid by the person entitled to such legacy or distributive share and such person is required to refund the amount of such debts or any part thereof,...the tax has not been paid to the county treasurer, comptroller of the city of New York, or to the state treasurer, or by such treasurer, comptroller or...
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Laws of the State of New York, Volume 1

New York (State) - 1896 - 1294 pages
...has been paid by the person entitled to such legacy or distributive share and such person is required to refund the amount of such debts or any part thereof,...the tax has not been paid to the county treasurer, comptroller of the city of New York, or to the state treasurer, or by such treasurer, comptroller or...
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The Tax Laws of the State of New York: Including the Tax Law of 1896, and ...

Robert Cushing Cumming - 1896 - 622 pages
...has been paid by the person entitled to such legacy or distributive share and such person is required to refund the amount of such debts or any part thereof,...the tax has not been paid to the county treasurer, comptroller of the city of New York, or to the state treasurer, or by such treasurer, comptroller or...
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