 | 1901 - 1172 páginas
...Subdivision 4, § 220, of the tax act (amended by chapter 284, Laws 1S07) directs that the tax shall be imposed "when any such person or corporation becomes...transfer, whether made before or after the passage of this act." Section 222 of the same law provides that all taxes shall be due and payable at the time of the... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 páginas
...grantor, vendor or donor ; or intended to take effect, in possession or enjoyment, at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except... | |
 | Michigan - 1893 - 642 páginas
...grantor, vendor, or donor, or intended to take effect, in possession or enjoyment at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except... | |
 | John Houston Merrill, Thomas Johnson Michie, Charles Frederic Williams, David Shephard Garland - 1894 - 1074 páginas
...grantor, vendor or donor, or intended to take effect in possession or enjoyment, at or after such death. Such tax shall also be imposed, when any such person...transfer, whether made before or after the passage of this act." Maryland. — All estates, real, personal and mixed, money, public and private securities for... | |
 | 1894 - 1246 páginas
...such in conformity with the laws of this state," etc. By subdivision 3 of section 1, such tax also is imposed "when any such person or corporation becomes...transfer, whether made before or after the passage of this act." This latter clause, I think, relates to the conveyance alone, and is meant to cover a case where... | |
 | 1895 - 1210 páginas
...Immediately preceding the clause at the end of subdivision 3 of section 1 of the act, which roads as follows: "Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act." On behalf of the trustees and appointees, it is claimed that the sentence quoted applies only... | |
 | Benjamin Franklin Dos Passos - 1895 - 738 páginas
...person or corporation becomes beneficially entitled, in possession or expectancy, to any property or income thereof by any such transfer, whether made before or after the passage of the act. The statute 223 further provides that the words "estate" and "property" shall be taken to... | |
 | New York (State) - 1896 - 764 páginas
...grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per centum upon the clear market value of such property,... | |
 | Marcus Tullius Hun, New York (State). Supreme Court - 1895 - 734 páginas
...became a law. By the latter portion of the 3d subdivision of section 1 thereof it was provided : " Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act.'' Hun.] FIRST DEPARTMENT, MARCH TKKM, 1895. termination of such life estates, and thus subject... | |
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... (Such tax shall be imposed) * When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act. 
