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" transfer," as used in this article, shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift, in the manner herein... "
The Law of Taxable Transfers, State of New York: Being Article X of Chapter ... - Página 66
por New York (State) - 1897 - 123 páginas
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The Pacific Reporter, Volumen163

1917 - 1212 páginas
...include all personal property within or without the state. The word 'transfer,' as used in this act, shall be taken to include the passing of property...present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift or appointment in the manner herein prescribed....
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The Northeastern Reporter, Volumen118

1918 - 1118 páginas
...to what was known as "taxable transfers" In cases of death. Section 243 defines the word "transfer" to include: 'The passing of property or any interest...bargain, sale or gift, in the manner herein prescribed." In Matter of Gould, 156 NY 423-428, 51 NE 287, it is said that the word "transfer" in the statute Is...
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Atlantic Reporter, Volumen101

1917 - 1194 páginas
...testator * * * passing or transferred to the (successors). * * » The word 'transfer' as used in this act, shall be taken to include the passing of property...therein, in possession or enjoyment, present or future," etc. Section 26. The only authority cited by the court below Is that of Surrogate Fowler of New York...
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The New York Supplement, Volumen150

1915 - 1242 páginas
...shares of stock, bonds, notes, credits, evidences of an interest in property, and evidences of debt. "The word 'transfer,' as used in this article, shall...the passing of property or any interest therein in the possession and enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed,...
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Acts of the Legislature of the State of Michigan, Parte2

Michigan - 1893 - 648 páginas
...jurisdiction for the purposes of taxation. The word “Trausfer. “ “ trarrsfer “ as used in timis act shall be taken to include the passing of property...herein prescribed. The words “ county treasurer” and “ prosecuting attorney “ as used in this act, shall be taken to mean the treasurer or prosecuting...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 páginas
...State has any jurisdiction for the purposes of taxation. The word " transfer " as used in this act shall be taken to include the passing of property...manner herein prescribed. The words "county treasurer" and " prosecuting attorney " as used in this act, shall be taken to mean the treasurer or prosecuting...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volumen143

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1894 - 818 páginas
...judgment is further guided by the very significant definition of the word " transfer " in section 22. It "shall be taken to include the passing of property...therein in possession or enjoyment present or future." It thus contemplates a present enjoyment or a fixed and absolute right of future enjoyment and adjourns...
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The New York Supplement, Volumen34

1895 - 1240 páginas
...this state, has any jurisdiction for the purpose of taxation. The word 'transfer' as used In this act shall be taken to include the passing of property...grant, deed, bargain, sale or gift In the manner herein described." It is not assuming too much to say that the legislature in making the revision of these...
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The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ...

Benjamin Franklin Dos Passos - 1895 - 738 páginas
...produce. My judgment is further guided by the very significant definition of the word 'transfer.' 222 It 'shall be taken to include the passing of property...therein in possession or enjoyment present or future.' It thus contemplates a present enjoyment, or a fixed and absolute right of future enjoyment, and adjourns...
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Reports of Cases Heard and Determined in the Supreme Court of the ..., Volumen95

Marcus Tullius Hun - 1895 - 756 páginas
...this act shall be taken to include the passing of property or Hon.] FIFTH DKPABTMENT, JUNE TERM, 1895. any interest therein in possession or enjoyment, present...bargain, sale or gift in the manner herein prescribed/' It is not assuming too much to say that the Legislature in making the revision of these statutes, and...
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