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New York (state) Laus, statutes, etc. Tax king 21

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THE LAW OF

TAXABLE TRANSFERS

STATE OF NEW YORK

BEING ARTICLE X. OF CHAPTER 908, LAWS OF 1896, KNOWN AS
THE TAX LAW AND AS CHAPTER XXIV. OF THE GENERAL

LAWS, AS AMENDED BY CHAPTER 284, LAWS OF 1897

WITH ANNOTATIONS AND FORMS

EDITED BY

H. NOYES GREENE

(of the Troy Bar.)
AUTHOR OF GREENE'S PRACTICE TIME TABLE

66

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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legislatures have amended and modified the law repeatedly, and in 1896 all the existing statutes on the subject were repealed and their provisions incorporated into the Tax Law (Chapter 908, Laws 1896, or Chapter 24 of the General Laws), as Article X. thereof in relation to « Taxable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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