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Nur Yerie (State) Lower stutto, etc. Tax law

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BEING ARTICLE X OF CHAPTER 908, LAWS OF 1896, KNOWN AS THE
Tax LAW AND AS CHAPTER XXIV OF THE GENERAL LAWS,
AS AMENDED, INCLUDING THE AMENDMENTS
OF 1901, WITH REFERENCES TO ALL

PERTINENT DECISIONS

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PREFACE TO SECOND EDITION.

Since the original edition the text of the statute regarding Taxable Transfers has, in many particulars, been radically changed. In 1901 nearly all the sections were amended. The State Comptroller was given authority to appoint an appraiser in many counties, two in Kings and five in New York, all of them salaried; in the other counties the County Treasurer is required to act as appraiser. The power to appoint a Transfer Tax Assistant was taken from the District Attorneys, who formerly possessed the right.

Besides these changes, many decisions recently promulgated, construing the statute and applicable thereto as amended, make the issuing of this Second Edition imperative. Johnstown, N. Y., May 20, 1901.

A. J. N.

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PREFACE.

Since the passage of the original act taxing inheritances in this state, successive legislatures have amended and modified the law repeatedly, and in 1896 all the existing statutes on the subject were repealed and their provisions incorporated into the Tax Law (Chapter 908, Laws 1896, or Chapter 24 of the General Laws), as Article X. thereof in relation to “ Taxable Transfers.” The legislature of 1897 adopted several amendments thereto, and during the years 1896 and 1897 a number of important decisions have been handed down by the Court of Appeals and other courts of the state.

The aim of this volume is, therefore, to present to the profession the law of taxable transfers as in force at the present time, with annotations of the various decisions relative thereto. All the important cases have been carefully digested, and while a majority of them are interpretative of the original act and its amendments, yet their application to the existing law is

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