 | 1894 - 922 páginas
...Section 3 is explained and governed by section 2 of chapter 399, Laws of 1892. The words in section 3, "the property of persons whose estates shall be subject to the payment of the tax, " mean, as far as ascertaining the amount of tax is concerned, the whole or portion of such... | |
 | Theodore Frelinghuysen Cornell Demarest - 1887 - 624 páginas
...misapprehension seems to exist as to the range of the duties of the appraiser in fixing " the value of property of persons whose estates shall be subject to the payment of said tax." It appears to be generally assumed that the word "estates" means estates of decedents. This... | |
 | 1895 - 1224 páginas
...often as occasion requires, "to fix the fair market value, at the time of the transfer thereof, of property of persons whose estates shall be subject to the payment of any tax imposed by this act." Section 13 provides that the "surrogate," upon the report of an appraiser, and... | |
 | Richard Theodore Ely, John Huston Finley - 1888 - 594 páginas
...shall be made within live years from the date of such payment. § 13. In order to fix the value of property of persons whose estates shall be subject to the payment of said tax, the surrogate. on the application of any interested party, or upon his own motion, shall... | |
 | 1906 - 1408 páginas
...office of appraiser is not salaried and in any other county an appraiser to fix the fair market value of property of persons whose estates shall be subject to the payment of a transfer tax, Is mandatory. 2. SAME— APPLICATION FOB APPOINTMENT — SUFFICIENCY. Under Laws 1806,... | |
 | New York (State) - 1889 - 816 páginas
...value and tax ; rules of computation ; appeals ¡ compensation. § 13. In order to fix the value of property of persons whose estates shall be subject to the payment of said tax, the surrogate, on the application of any interested party, or upon his own motion, shall... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 páginas
...shall be made within five years from the date of such payment. § 13. In order to fix the value of property of persons whose estates shall be subject to the payment of said tax, the surrogate, on the application of any interested party, or upon his own motion, shall... | |
 | Michigan - 1893 - 648 páginas
...competent person as appraiser, to fix the fair market value at the time of time transfer tirereof, of property of persons whose estates shall be subject to the payment of any tax imposed by this act. If the property Kiure proPerty upon the transfer of which a tax is imposed shall... | |
 | Michigan - 1893 - 642 páginas
...competent person as appraiser, to fix the fair market value at the time of the transfer thereof, of property of persons whose estates shall be subject to the payment of any tax imposed by this act. If the property Entire properu upon the transfer of which a tax is imposed shall... | |
 | 1893 - 1284 páginas
...clear market value thereof at the time of the death of the decedent; and, in order to fix the value of the property of persons whose estates shall be subject to the payment of said tax, the surrogate is authorized to appoint some competent person as appraiser, as often as and... | |
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... to fix the fair market value of property of persons whose estates shall be subject to the payment of any tax imposed by this article. 
