The Inheritance Tax Law: Containing All American Decisions and Existing StatutesBoston book Company, 1912 - 1376 páginas |
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Página 11
... allowed to remain in one family . - - that no good reason exists for that large estates should not be 3. The Partnership Argument — that the state is a silent partner in the business of each citizen and when the partnership is dissolved ...
... allowed to remain in one family . - - that no good reason exists for that large estates should not be 3. The Partnership Argument — that the state is a silent partner in the business of each citizen and when the partnership is dissolved ...
Página 29
... allowed much earlier than the right of devising by testament . We are apt to conceive at first view that it has nature on its side ; yet we often mistake for nature what we find established by long and inveterate custom . It is ...
... allowed much earlier than the right of devising by testament . We are apt to conceive at first view that it has nature on its side ; yet we often mistake for nature what we find established by long and inveterate custom . It is ...
Página 35
... allowed by law and void as to the excess.2 1 Union Trust Co. v . Durfee , 125 Mich . 487 , 84 N. W. 1101 , 7 Detroit Leg . N. purpose void . 597 , The suggestion that the New York statute is unconstitutional as providing a different ...
... allowed by law and void as to the excess.2 1 Union Trust Co. v . Durfee , 125 Mich . 487 , 84 N. W. 1101 , 7 Detroit Leg . N. purpose void . 597 , The suggestion that the New York statute is unconstitutional as providing a different ...
Página 93
... allowed a part of their demands , this was clearly a compromise of a doubtful right to avoid litigation , by which the heirs parted with a portion of the estate for the purchase of peace . The employees took nothing under the will and ...
... allowed a part of their demands , this was clearly a compromise of a doubtful right to avoid litigation , by which the heirs parted with a portion of the estate for the purchase of peace . The employees took nothing under the will and ...
Página 95
... allowed to things which would be exempt if they did exist when such rights are not allowed by state law unless they actually do exist.1 The exemption to the widow of certain articles enumerated under $ 108 . ] 95 TRANSFERS OTHER THAN BY ...
... allowed to things which would be exempt if they did exist when such rights are not allowed by state law unless they actually do exist.1 The exemption to the widow of certain articles enumerated under $ 108 . ] 95 TRANSFERS OTHER THAN BY ...
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Términos y frases comunes
administrator or trustee affirming amount annuity appeal apply appraiser approved assessed attorney beneficiaries bequest bond cent centum claim clear market value clerk collateral inheritance tax collection comptroller constitution contingent county treasurer court holds death debts deceased decedent deducted deed deposit determined devise domicile duty entitled executor filed fund gift gifts inter vivos grantor heirs hundred dollars income interest therein intestate laws Iowa judge jurisdiction legacy legatee legislature letters testamentary levied liable lien lineal descendant Massachusetts Minn Misc N. Y. App N. Y. Suppl non-resident paid party pass payment person or corporation person or persons personal property possession or enjoyment power of appointment probate court proceedings progressive tax proper county purpose real estate receipt remainder remainderman repealed resident statute subject to tax surrogate take effect tax imposed taxable testator died thereof thereto thousand dollars tion transfer tax vested wife
Pasajes populares
Página 378 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Página 435 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all property...
Página 637 - Every subject of the Commonwealth ought to find a certain remedy, by having recourse to the laws, for all injuries or wrongs which he may receive in his person, property or character. He ought to obtain right and justice freely, and without being obliged to purchase it; completely, and without any denial; promptly, and without delay ; conformably to the laws.
Página 390 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Página 703 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
Página 912 - If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value, thereof from the person entitled thereto.
Página 390 - 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, or if such decedent was not a resident of this state at the time of his death, which property or any part thereof, shall MATTER OF HENDRICKS. be within this state...
Página 307 - property," as used in this article and section, is hereby declared to include moneys, credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership...
Página 714 - ... to impose and levy proportional and reasonable assessments, rates and taxes upon all the inhabitants of and residents within the said State, and upon all estates within the same...
Página 838 - The times have been That, when the brains were out, the man would die, And there an end ; but now they rise again, With twenty mortal murders on their crowns, And push us from our stools.