...surviving person or persons to the immediate ownership or possession and enjoyment of such property shall be deemed a transfer taxable under the provisions of this act in the same manner as though the whole property to which such transfer relates belonged absolutely to the deceased joint owner or joint...

...section as amended shall read as follows : — Section .'.. Whenever any person shall exercise a power of appointment, derived from any disposition of property...act, such appointment when made shall be deemed a disposition of property by the person exercising such power, taxable under section one, in the same...

...appointment is taxable in the same manner as though the property to which such appointments relate belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by wil1. The transfers in the case at bar, if liable at all, are taxable under the third clause of section...

...provides, In part, that — "Whenever any person, trustee or corporation shall exercise a power of appointment derived from any disposition of property...been bequeathed or devised by such donee by will." er case» »ее urne topic and KEY-NUMBER ID all Key-Numbered Digest* and Indexe« (208 P.) It Is...

...appointment Is taxable in the same manner as though the property to which such appointments relate belonged absolutely to the donee of such power and...been bequeathed or devised by such donee by will. [1] The transfers In the case at bar, If liable at all, are taxable under the third clause of section...

...under consideration the state has enacted that, as a condition of exercising a power of appointment, it shall be "deemed a transfer taxable under the provisions...relates belonged absolutely to the donee of such power." In Matter of Dows' Estate, 167 NY 227, 231, 60 NE 439, 411, 52 LRA 433, 88 Am. St. Rep. 508, the court,...

...220, subd. 6, provided: "Whenever any person or corporation shall exercise a power of appoint' ment derived from any disposition of property made either before or after the passage of this chapter, such appointment when made shall be deemed a transfer taxable under the provisions of this...

...though Laws 1897, c. 284, § 220, provides that when any person shall exercise a power of appointment, such appointment, when made, shall be deemed a transfer taxable under the act. In the matter of the estate of Napoleon Le Brun. From an order assessing the transfer tax, the...

...and Executor Held Transferee. Section 3. Whenever any person or corporation shall exercise power of appointment derived from any disposition of property...absolutely to the donee of such power, and had been transferred to such donee by will. Property for Reliirions, Charitable or Educational Purposes Exempt...

...284 of the Laws of 1897, providing, " Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property...deemed a transfer taxable under the provisions of this net in the same manner as though the property to which such appointment relates belonged absolutely...