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" A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law... "
Revenue Laws of the State of Illinois - Página 108
por Illinois - 1916 - 134 páginas
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). State Board of Tax Commissioners - 1909 - 864 páginas
...244. Exemptions in article one not applicable. 245. Limitation of time. § 220. Taxable transfera. A tax. shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom,...
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The Transfer Tax Law of the State of New York: Being Sections 220 to 245 ...

George Washington McElroy - 1909 - 820 páginas
...surrogate reversed the taxing order, holding: " * * * section 220 of the Transfer Tax Law provides : ' A tax shall be and is hereby imposed upon the transfer of any property * * * first, when the transfer is by will or by the intestate laws of this State from any person dying...
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Probate Law and Practice: A Treatise on Wills, Succession ..., Volumen2

Peter V. Ross - 1909 - 156 páginas
...the gift did not take effect after the donor's death so that the amount was taxable under a statute: "A tax shall be and is hereby imposed upon the transfer of any property .... when the transfer is of property made .... by deed, grant, bargain, sale or gift made in contemplation...
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The New York Supplement, Volumen118

1909 - 1316 páginas
...entered upon said report. Section 220 of the transfer tax law (Consol. Laws, c. 60) provides : "A tar shall be and is hereby Imposed upon the transfer of any property * * * first, when the transfer Is by will or by the intestate laws of this state from any person dying...
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Documents of the Assembly of the State of New York, Temas35-39

New York (State). Legislature. Assembly - 1910 - 1462 páginas
...244. Exemptions in article one not applicable. 245. Limitation of time. § 220. Taxable transfers. A tax shall be and is hereby imposed upon the transfer of any property, real or personal of th» value of more than one hundred dollars or of any interest therein or income therefrom,...
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The New York Supplement, Volumen123

1910 - 1320 páginas
...upon the transfer of nuy property, real or personal, of the value of five hundred dollars or over, or of any Interest therein or income therefrom, In trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, In the following cases:...
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Report of the Tax Commissioner for Biennial Period ... to His Excellency ...

Connecticut. Tax Department - 1910 - 264 páginas
...grant, deed, bargain, sale, or gift, in the manner herein prescribed. Sec. 2. Taxable Transfers. — A tax shall be and is hereby imposed upon the transfer of any tangible property within the state and of intangible property or of any interest therein or income...
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Biennial Report

Connecticut. Tax Dept - 1910 - 252 páginas
...grant, deed, bargain, sale, or gift, in the manner herein prescribed. Sec. 2. Taxable Transfers. — A tax shall be and is hereby imposed upon the transfer of any tangible property within the state and of intangible property or of any interest therein or income...
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Colorado Reports, Volumen46

Colorado. Supreme Court - 1910 - 692 páginas
...court of the United States. The tax was assessed under a law of 1892. Section 1 of the act provides: "A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, * * * to persons or corporations not exempt...
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Reports of Cases Argued and Determined in the Surrogates' Courts ..., Volumen2

New York (State). Surrogate's Court (New York County) - 1911 - 670 páginas
...DO8), being the first section of article 10 thereof, relating to the transfer tax, it is enacted that " a tax shall be and is hereby imposed upon the transfer of any property ... to persons or corporations not exempt from taxation on real or personal property " in certain cases,...
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