...entitled, in possession or expectancy, to any property or the income thereof by any such transfer. (5) Whenever any person or corporation shall exercise...transfer taxable under the provisions of this act. (Whether the rate of tax shall be based upon the relationship existing between the person receiving...

...expectancy, to any property or the income thereof, by any such transfer. POWER OF APPOINTMENT Seo. 9857. Whenever any person or corporation shall exercise...appointment derived from any disposition of property, such appointment shall be deemed a transfer taxable under the provisions of this article in the same...

...shown to the contrary, be deemed to have been made in contemplation of death. The tax is imposed also whenever any person or corporation shall exercise...appointment derived from any disposition of property, or shall omit or fail to exercise the same. Whenever any property, real or personal, is held in the...

...Mass. 113, 124; Crocker v. Shaw, 174 Mass. 266, 267. It has held 1 " Section 8. Whenever any person shall exercise a power of appointment derived from any disposition of property made prior to September first, nineteen hundred and seven, such appointment when made shall be deemed to...

...Mass. 113, 124; Crocker v. Shaw, 174 Mass. 266, 267. It has held 1 " Section 8. Whenever any person shall exercise a power of appointment derived from any disposition of property made prior to September first, nineteen hundred and seven, such appointment when made shall be deemed to...

...York statute, passed in 1897, reads as follows: Whenever any person or corporation shall exercise the power of appointment derived from any disposition...property made either before or after the passage of this Act, suk'h appointment when made sfwH 6e deemed a transfer taxable under the provisions of this Act...

...the purpose of determining the tax hereunder. " ( j ) Whenever any person shall exercise a general power of appointment derived from any disposition...property, made either before or after the passage of this title, such appointment, when made, shall be deemed a transfer taxable, under the provisions of this...

...will, including all transfers under a residuary clause. Administrator and Executor Held Transferee. Act, such appointment when made shall be deemed a transfer taxable under the provision of this act in the same manner as though the property to which such appointment relates belonged...

...North Carolina shall be subject to a tax, and "Whenever any person or corporation shall exercise the power of appointment derived from any disposition of property made either before or alter the passage of this Act, such appointment when made shall be deemed a transfer taxable under...

...proper enforcement of this act be made by any such incorporated company owning property in this State. Whenever any person or corporation shall exercise...under the provisions of this act, in the same manner ns though the property to which such appointment relates belonged absolutely to the donee of such power...