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" ... shall be deemed a transfer taxable under the provisions of this chapter 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 such donee by... "
The New York Supplement - Page 476
1903
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 176

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1904
...upon the transfer of any property, real or personal, not only by will or intestate law, but also "" whenever any person or corporation shall exercise...appointment when made shall be deemed a transfer taxable uader the provisions of this act in the same manner as though the property to which such appointment...
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The General Laws and Other General Statutes of the State of New York ...

New York (State) - 1904
...Effect of amendment of 1897. — The amendment to this section nuul>. by L. 1897, ch. '284, providing that " whenever any person or corporation shall exercise a power of appointment derived from any disposal of property made either before or after the passage of this act, such appointment when made...
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Laws of the State of New York, Volume 1

New York (State) - 1905
...or the income thereof by any such transfer, whether made before or after the passage of this act. 5. Whenever any person or corporation shall exercise...appointment derived from any disposition of property made cither before or after the passage of this act, such appointment when made shall be deemed a transfer...
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The Financial History of Wisconsin, Volume 2, Issue 2

Raymond Vincent Phelan - 1905 - 475 pages
...before or after the enactment of the inheritance tax law; 5. When any person or corporation exercised a power of appointment derived from any disposition of property made either before or after the enactment of the law, such appointment was regarded by the law as tantamount to a taxable transfer....
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Labor Bulletin, Issues 39-44

Massachusetts. Department of Labor and Industries. Division of Statistics - 1906
...the rates hereinafter prescribed and only upon the excess over the exemptions herein, after granted. Whenever any person or corporation shall exercise...appointment derived from any disposition of property made cither before or after the passage of this Act, such appointment, when made, shall be deemed a transfer...
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Spurious Interpretation

Roscoe Pound - 1907 - 386 pages
...of 1897 to the transfer tax of New York, Chap. 284, Laws 1897, it was provided that the exercise of a power of appointment derived from any disposition...property made either before or after the passage of the Act should be a transfer and taxable. The constitutionality of this amendment has been repeatedly...
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Bulletin of the University of Wisconsin: Economics and political ..., Volume 2

1907
...before or after the enactment of the inheritance tax law; 5. When any person or corporation exercised a power of appointment derived from any disposition of property made either before or after the enactment of the law, such appointment was regarded by the law as tantamount to a taxable transfer....
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Acts of the legislature of west virginia

1907
...Whenever a person shall exercise by will a power of appointment derived from any disposition of property, such appointment when made shall be deemed a transfer taxable under the provisions hereof. Sec. 2. The amount of such tax shall be one per cent of the market value of the property transferred,...
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Report of the Maine Tax Commission Appointed Under Provision of Chapter 108 ...

Maine. Tax Commission - 1908 - 215 pages
...prescribed, and only upon the excess above the exemptions hereinafter granted. Section 2. The exercise of a power of appointment derived from any disposition...property made either before or after the passage of this act shall be deemed a transfer taxable under the provisions of this act in the same manner as though...
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The Transfer Tax Law of the State of New York: Being Sections 220 to 245 ...

George Washington McElroy - 1909 - 765 pages
...income thereof by any such transfer, whether made before or after the passage of this chapter.* 6. Whenever any person or corporation shall exercise...property made either before or after the passage of this chapter, such appointment when made shall be deemed a transfer taxable under the provisions of this...
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