 | Kentucky - 1918 - 808 páginas
...defeated, extended or abridged, a tax shall be imposed upon such transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the existing laws, and such tax shall be due and payable forthwith out of the property transferred; and... | |
 | 1922 - 956 páginas
...interest of the beneficiaries are to be taxed ¡it the lowest rate within its class, and provides: "And such tax so imposed shall be due and payable...executors or trustees out of the property transferred." Section 18 provides for the deduction by the executor or administrator from the estate for the payment... | |
 | 1920 - 1070 páginas
...defeated, extended or abridged, a tax shall be Imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...amount of said tax in accordance with this provision." [1] The provision that when property is transferred, and the rights and interests of the transferees... | |
 | 1916 - 1216 páginas
...transfer at the highest rate which upon the happening of any of the contingencies would be possible — "and the surrogate shall enter a temporary order determining...happening of any contingency whereby the said property, * * * is transferred to a person or corporation exempt from taxation under the provisions of this article,... | |
 | 1908 - 1288 páginas
...highest rate which, on the happening of any of the said contingencies or conditions, would be posslble under the provisions of this article, and such tax...executors or trustees out of the property transferred." If taxable at all against the Jacobs, it must be at 5 per cent. As to the third ground of objection:... | |
 | 1903 - 1338 páginas
...defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...under the provisions of this article, and such tax shall be due and payable forthwith, out of the property transferred." Prior to the enactment of this... | |
 | New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - 1901 - 942 páginas
...defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...tax so imposed shall be due and payable forthwith, out of the property transferred; provided, however, that on the happening of any contingency whereby... | |
 | New York (State). Supreme Court. Appellate Division - 1903 - 766 páginas
...extended or abridged, a tax shall" be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...provisions of this article, and such tax so imposed shall he due and payable forthwith out of the property transferred." Qucere, whether the amendment of 1899... | |
 | New York (State) - 1899 - 936 páginas
...defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions,...tax so imposed shall be due and payable forthwith, out of the property transferred; provided, however, that on the happening of any contingency whereby... | |
 | New York (State) - 1900 - 846 páginas
...or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happenings of any of the said contingencies or conditions, would...executors or trustees, out of the property transferred; provided, however, that on the happening of any contingency whereby the said property, or any part... | |
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... or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or -in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any... 
