...transferred until paid, and the person to whom the property is transferred and the administrators, executors, and trustees of every estate so transferred shall...personally liable for such tax until its payment. (2) The tax shall be paid to the treasurer of the county in which the county court is situated having...

...seven per centum shall be charged.7 1246. Sale of property by representative to pay tax — Statute — Every executor, administrator or trustee shall have full power to sell so much of the property embraced in any inheritance, devise, bequest or legacy as will enable him to pay the tax imposed by...

...of counsel), for defendant in error. Before HOUGH and MANTON, Circuit ferred * * * and tho executors of every estate so transferred shall be personally liable for such tax until its payment." We think that in principle under Judges, and LEARNED HAND, District this provision the tax is "imposed"...

...relative thereto as the case may require. The act gives all executors, administrators, and trustees the power to sell so much of the property of the decedent as would enable him to pay said tax in the same manner as they may be able by law to do for the payment...

...upon the property transferred until paid 55 and the person to whom the property is so transferred and the executors, administrators and trustees of every...personally liable for such tax until its payment. 56 Every executor, administrator or trustee shall have full power to sell so much of the property of...

...transferor or executor, administrator or trustee of the estate shall be personally liable for such tax. Every executor, administrator or trustee shall have full power to sell so much of the property subject to the tax as will enable him to pay such tax m the same manner as he might be entitled by...

...that ths tax shall be "a lien upon the property transferred • • • and the executors * • • of every estate so transferred shall be personally liable for such tax until its payment." We think that in principle under this provision the tax is "imposed" on the executor, and that it was...

...executor, administrator or trustee shall have full power to sell, upon application to the probate court, so much of the property of the decedent as will enable him to pay any tax imposed by this chapter in the same manner as he might be entitled by law to do for the payment...

...relative thereto as the case may require. The act gives all executors, administrators and trustees the power to sell so much of the property of the decedent as would enable him to pay said tax in the same manner as they may be able by law to do for the payment...

...transferred until paid, and the person to whom the property is transferred and the administrators, executors, and trustees of every estate so transferred shall...personally liable for such tax until its payment." Other provisions of c. 64ff provide for determination, assessment and collection of the tax. In the...