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" ... (Such tax shall be imposed) * When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act. "
Reports of Cases at Law and in Chancery Argued and Determined in the Supreme ... - Página 406
por Illinois. Supreme Court - 1915
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The Northeastern Reporter, Volumen60

1901
...Subdivision 4, § 220, of the tax act (amended by chapter 284, Laws 1S07) directs that the tax shall be imposed "when any such person or corporation becomes...transfer, whether made before or after the passage of this act." Section 222 of the same law provides that all taxes shall be due and payable at the time of the...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 22 páginas
...grantor, vendor or donor ; or intended to take effect, in possession or enjoyment, at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893
...grantor, vendor, or donor, or intended to take effect, in possession or enjoyment at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except...
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The American and English Encyclopedia of Law, Volumen24

John Houston Merrill, Charles Frederic Williams, Thomas Johnson Michie, David Shephard Garland - 1894
...grantor, vendor or donor, or intended to take effect in possession or enjoyment, at or after such death. Such tax shall also be imposed, when any such person...transfer, whether made before or after the passage of this act." Maryland. — All estates, real, personal and mixed, money, public and private securities for...
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The New York Supplement

1894
...such in conformity with the laws of this state," etc. By subdivision 3 of section 1, such tax also is imposed "when any such person or corporation becomes...transfer, whether made before or after the passage of this act." This latter clause, I think, relates to the conveyance alone, and is meant to cover a case where...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volumen147

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan - 1895
...1892 — ft'íroacízon. The clause in subdivision 3 of section 1 of the Taxable Transfer Act of 1892, that " such tax shall also be imposed when any such...transfer, whether made before or after the passage of this act," is to be restricted to the case of grants or gifts сайка mort i», mentioned in the preceding...
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The New York Supplement

1895
...Immediately preceding the clause at the end of subdivision 3 of section 1 of the act, which roads as follows: "Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act." On behalf of the trustees and appointees, it is claimed that the sentence quoted applies only...
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The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ...

Benjamin Franklin Dos Passos - 1895 - 654 páginas
...person or corporation becomes beneficially entitled, in possession or expectancy, to any property or income thereof by any such transfer, whether made before or after the passage of the act. The statute 223 further provides that the words "estate" and "property" shall be taken to...
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Annual Report of the Commissioners of Statutory Revision: Transmitted to the ...

New York (State) - 1896
...grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per centum upon the clear market value of such property,...
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Reports of Cases Heard and Determined in the Supreme ..., Volumen85;Volumen92

Marcus Tullius Hun, New York (State). Supreme Court - 1895
...became a law. By the latter portion of the 3d subdivision of section 1 thereof it was provided : " Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act.'' Hun.] FIRST DEPARTMENT, MARCH TKKM, 1895. termination of such life estates, and thus subject...
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