The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing the American and Many English Decisions, with Forms for New York State, and an Appendix Giving the Statutes of New York, Pennsylvania, Maryland, and ConnecticutL. K. Strouse & Company, 1890 - 22 páginas |
Dentro del libro
Resultados 1-5 de 53
Página iv
... fact is , that the collat- eral inheritance tax exists in about nine States only , all the federal statutes imposing the succession and legacy taxes being repealed . It was first introduced by the Legislature of Pennsylvania in 1826 ...
... fact is , that the collat- eral inheritance tax exists in about nine States only , all the federal statutes imposing the succession and legacy taxes being repealed . It was first introduced by the Legislature of Pennsylvania in 1826 ...
Página vi
... in the District- Attorney's office of the County of New York in con- nection with the enforcement of this law , and the fact that no treatise exists on the subject in this country , induced me to believe that I might , in an vi PREFACE .
... in the District- Attorney's office of the County of New York in con- nection with the enforcement of this law , and the fact that no treatise exists on the subject in this country , induced me to believe that I might , in an vi PREFACE .
Página 2
... facts , it would appear to be somewhat remarkable that this tax was not suggested or applied in the State of New York , by the Legislature , as a method of taxation , un- til the year 1885 , more than 60 years after its suc- cessful ...
... facts , it would appear to be somewhat remarkable that this tax was not suggested or applied in the State of New York , by the Legislature , as a method of taxation , un- til the year 1885 , more than 60 years after its suc- cessful ...
Página 10
... fact that the English govern- ment now derives an enormous revenue from their enforcement . The law , however , is still said to be open to revision . Payment of the tax is secured by provisions which not only make the duty a first ...
... fact that the English govern- ment now derives an enormous revenue from their enforcement . The law , however , is still said to be open to revision . Payment of the tax is secured by provisions which not only make the duty a first ...
Página 16
... facts which call strongly for a more complete and systematic law upon the subject . * 1 Ch . 483 , L. 1885 , took effect June 30 , 1885 ; Matter of Howe , 112 N. Y. 100 , affg . 48 Hun , 235 . 2 See Appendix ; Law 1887 , ch . 713 ; Law ...
... facts which call strongly for a more complete and systematic law upon the subject . * 1 Ch . 483 , L. 1885 , took effect June 30 , 1885 ; Matter of Howe , 112 N. Y. 100 , affg . 48 Hun , 235 . 2 See Appendix ; Law 1887 , ch . 713 ; Law ...
Otras ediciones - Ver todas
The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ... Benjamin Franklin Dos Passos Sin vista previa disponible - 2018 |
The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ... Benjamin Franklin Dos Passos Sin vista previa disponible - 2015 |
Términos y frases comunes
accrues administrator or trustee amount annuities Appendix appointment appraiser assessed Atty.-Gen bequest bond centum Chapter cited collateral inheritance tax Com's Commonwealth contingent Cooper's corporations county treasurer debts deceased decedent decedent's death deducting devise district attorney domicile duty entitled erty executor or administrator exempt foreign grantor heirs held imposed intestacy intestate laws July 27 jurisdiction legacy act legatee letters testamentary liable lien lineal descendant Matter of Astor Matter of Cager Matter of Clark Matter of Enston Matter of McPherson Matter of Vanderbilt Mellon's App N. Y. Daily Reg N. Y. Law Jour N. Y. St N. Y. Supp non-resident paid passing pay the tax payable payment Penn Pennsylvania personal estate personal property Phila proceedings proper county real estate remainderman statute succession tax supra Surr surrogate surrogate's court taxable taxation tenant thereof tion treasurer or comptroller vested York
Pasajes populares
Página 266 - State, or by deed, grant, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Página 11 - ... and every devolution by law of any beneficial interest in property, or the income thereof, upon the death of any person dying after the time appointed for the commencement of...
Página 242 - After the passage of this act all property which shall pass by will or by the intestate laws of this state, from any person who may die seized or possessed of the same while a resident of this state...
Página 242 - Laws repealed. - Of the laws enumerated in the schedule hereto annexed, that portion specified in the last column is repealed.
Página 242 - ... shall be fined not less than two hundred and fifty dollars nor more than five hundred dollars...
Página 249 - That any appraiser appointed by virtue of this act who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any other person liable to pay said tax or any portion thereof, shall be guilty of a misdemeanor...
Página 249 - ... shall have jurisdiction to hear and determine all questions in relation to the tax arising under the provisions of this act...
Página 242 - The repeal of a law or any part of it specified in the annexed schedule shall not affect or impair any act done, or right accruing, accrued or acquired...
Página 245 - Whenever a decedent appoints or names one or more executors or trustees, and makes a bequest or devise of property to them in lieu...
Página 242 - ... be asserted, enforced, prosecuted or inflicted as fully and to the same extent as if such law had not been repealed...