 | New York (State) - 1913 - 588 páginas
...If such legacy or property be not in money, he (referring to the executor, administrator or trustee) shall collect the tax thereon upon the appraised value thereof from the person entitled thereto. It would seem from this provision that when a will devises real estate direct to a son the executor's... | |
 | New York (State). State Board of Tax Commissioners - 1913 - 864 páginas
...pay over the same to the state comptroller or county treasurer, as herein provided. If such legacy or property be not in money, he shall collect the tax thereon upon the shall not deliver or be compelled to deliver any specific legacy or property subject to tax under this... | |
 | Rhode Island. Board of Tax Commissioners - 1914 - 1178 páginas
...distribution subject to tax under Section 5 of this act shall deduct the tax therefrom. If such legacy or property be not in money, he shall collect the tax...any specific legacy or property subject to tax under Section 5 of this act to any person until he shall have collected the tax thereon. If any such legacy... | |
 | Michigan. Attorney General's Office - 1914 - 906 páginas
...of probate from the person entitled thereto, unless such tax has been paid to the county treasurer. He shall not deliver or be compelled to deliver any...subject to tax under this act to any person until the tax assessed thereon has been paid to him or to the county treasurer. If any such legacy shall... | |
 | William Smithers Church - 1914 - 1000 páginas
...tax thereon, upon the market value thereof, from the legatee or person entitled to such property, and he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be... | |
 | Colorado. Court of Appeals - 1914 - 668 páginas
...thereon upon the appraised value thereof from the legatee or person entitled to such property, and he shall not deliver or be compelled to deliver any specific legacy or property subject to tax to any person until he shall have collected the tax thereon." "In order to fix the value of property... | |
 | New York (State). State Board of Tax Commissioners - 1914 - 1112 páginas
...pay over the same to the state comptroller or county treasurer, as herein provided. If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value thcreof from the person entitled thereto. He shall not deliver or be compelled to deliver any specific... | |
 | New York (State). Legislature. Senate - 1915 - 1222 páginas
...pay orer the same to the state comptroller or county treasurer, as heroin provided. If such legacy or property be not in money, he shall collect the tax...specific legacy or property subject to tax under this article to any person until he shall have collected the tax thereon. If any such legacy shall be charged... | |
 | New York (State). State Board of Tax Commissioners - 1913 - 1028 páginas
...pay over the same to the state comptroller or county treasurer, as herein provided. If such legacy or property be not in money, he shall collect the tax...specific legacy or property subject to tax under this article to any person until he shall have collected the tax thereon. If any such legacy shall be charged... | |
 | New York (State). State Tax Commission - 1916 - 1214 páginas
...pay over the same to the state comptroller or county treasurer, as herein provided. If such legacy or property be not in money, he shall collect the tax...specific legacy or property subject to tax under this article to any person until he shall have collected the tax thereon. If any such legacy shall be charged... | |
| |
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. 
