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" That after the passage of this act a tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of $100.00 or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations,... "
Documents Accompanying the Journal - Página 805
por Michigan. Legislature. Senate - 1899
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Michigan Reports: Cases Decided in the Supreme Court of Michigan, Volumen100

Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - 1895 - 792 páginas
...regarded as a tax upon property, it would contravene that provision. Section 1 of the act provides: "After the passage of this act, a tax shall be and...of any property, real or personal, of the value of $500 or over, or of any interest therein or income therefrom, in trust or otherwise, to per.sons or...
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The New York Supplement, Volumen112

1909 - 1286 páginas
...as to the liability of such funds to tax under the taxable transfer act. That act reads as follows : "A tax shall be and is hereby Imposed upon the transfer...hundred dollars or over, or of any interest therein « * * when the transfer is of property mside * * * by deed, grant, bargain, sale or gift made in contemplation...
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The New York Supplement, Volumen87

1904 - 1262 páginas
...the transfer tax act (Laws 1896, p. 868, c. 908) imposes the tax in this case. It reads as follows : "A tax shall be and Is hereby imposed upon the transfer...personal, of the value of five hundred dollars or over, * * • wheii the transfer is by will or by the intestate laws of this state," etc. This is the section...
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Miscellaneous Reports. Cases Decided in the Courts of Record of ..., Volumen34

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
...relating to the tax upon transfers. The first section of article 10, numbered 220, provides as follows : "A tax shall be and is hereby imposed upon the transfer...personal, of the value of five hundred dollars or over * * * to persons or corporations not exempt by law from taxation on real or personal property " iu...
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Report of the Attorney General of the State of New York

New York (State). Attorney General's Office - 1893 - 516 páginas
...the son's estate is subject to tax under said law. Section 1 of the act referred to provides that " a tax shall be and is hereby imposed upon the transfer...of any property, real or personal, of the value of $500 or over, or of any interest therein or income therefrom, in trust or otherwise, etc." And subdivision...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volumen141

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1894 - 732 páginas
...1892 construed as amending the previous statutes. Section one of said act reads in part as follows : " A tax shall be and is hereby imposed upon the transfer...personal, of the value of five hundred dollars or over, * * * to persons or corporations not exempt by law from taxation on real or personal property," etc....
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Reports of Cases Heard and Determined in the Supreme Court of the ..., Volumen95

Marcus Tullius Hun - 1895 - 756 páginas
...as a revision of all the laws upon the subject, and which repealed them all. Section 1 provides that "a tax shall be, and is hereby imposed upon the transfer...personal, of the value of five hundred dollars or over" — whether by will or intestate laws of a person dying in this State, or owning property within this...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen163

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1896 - 770 páginas
...the Laws of 1892, YoL 1, entitled "An act in relation to taxable -transfers of property," (sec. I,)-" a tax shall be and is hereby imposed upon the transfer...personal, of the value of five hundred dollars or over, ... to persons or corporations not exempt by law from taxation on real or personal property." By sec....
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Reports of Cases Heard and Determined in the Appellate Division ..., Volumen143

New York (State). Supreme Court. Appellate Division - 1911 - 1126 páginas
...310, andConsoL Laws, chap. 60 [Laws of 1909, chap. 62], § 220*), so far as material, provides that : %'A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the * Since amd. by Laws of 1910, chap. 706. — [REP. First Department, March, 1911. [Vol. 143. value...
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Reports of Cases Heard and Determined in the Supreme ..., Volumen80;Volumen87

Marcus Tullius Hun, New York (State). Supreme Court - 1894 - 734 páginas
...always exempt from taxation. The language of the statute is this: Section 1. " Taxable transfers. — A tax shall be and is hereby imposed upon the transfer of any property, real or personal." (Laws of 1892, chap. 399, § 1.) According to the literal reading the tax is imposed, not levied,....
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