 | New Jersey. Supreme Court - 1916 - 848 páginas
...of the act, so far as relevant to this case, is as follows : 88 -V. •/. L. Hopper v. Edwards. "1. A tax shall be and is hereby imposed upon the transfer of an}' property, real or personal, of the value of five hundred dollars or over, or of any interest therein... | |
 | Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - 1895 - 792 páginas
...it would contravene that provision. Section 1 of the act provides: "After the passage of this act, a tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of $500 or over, or of any interest therein or income therefrom, in trust or otherwise,... | |
 | Illinois. Supreme Court - 1919 - 716 páginas
...1 of the statute concerning tax on gifts, legacies, inheritances, transfers, etc., is as follows : "A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise. * * * 3.... | |
 | 1916 - 1228 páginas
...seeks to sustain the tax upon the provisions of section 1, subd. 3, of the act of 1911, which declares that: "A tax shall be and is hereby imposed upon the transfer of any property * * * in the following cases: * * * (3) When the transfer is of property * * * by deed, grant, bargain,... | |
 | 1919 - 924 páginas
...section 1 of the statute concerning tax on gifts, legacies, inheritances, transfers, etc., is as follows: "A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise. * ¿. When... | |
 | 1918 - 1142 páginas
...The statute authorizing the tax Is section^ 220 of the Tax Law (Cons. Laws, c. 60), which' provides : "A tax shall be and is hereby imposed upon the transfer of any tangible property within the state and of intangible property, or of any interest therein or income... | |
 | 1919 - 1046 páginas
...Its application to situations like the present one. The part with which we are concerned reads: "Í. A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five- hundred dollars or over, or of any interest therein or income therefrom, in trust... | |
 | 1894 - 1218 páginas
...equals in value $10,000, no portion of the estate is taxable. Seclion 1 of the act referred to provides that: "A. tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein, or income therefrom, in trust... | |
 | 1904 - 1262 páginas
...the transfer tax act (Laws 1896, p. 868, c. 908) imposes the tax in this case. It reads as follows : "A tax shall be and Is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, * * • wheii the transfer is by will or by the intestate... | |
 | 1915 - 1282 páginas
...as follows: "William B. Dana and Jacob Seibert, Jr., and the surfivor." [1] Under Tax Law, § 220: "A tax shall be and is hereby imposed upon the transfer of any tangible property within the state * * * or of any interest therein or income therefrom, * * * to persons... | |
| |
A tax. shall be and is hereby imposed upon the transfer of any property, real or personal... 
