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" A tax. shall be and is hereby imposed upon the transfer of any property, real or personal... "
The Lehigh Law Journal - Página 325
1924
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 22 páginas
...repealed. 24. Saving clause. 25. Construction. 26. When to take effect. § 1. Taxable transfers.— 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...
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Report of the Attorney General of the State of New York

New York (State). Attorney General's Office - 1893
...heirs, the son's estate is subject to tax under said law. Section 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 $500 or over, or of any interest therein or income therefrom, in trust or otherwise,...
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The Miscellaneous Reports: Cases Decided in the Inferior Courts ..., Volumen34

New York (State). Courts, Francis Blaine Delehanty, Austin B. Griffin, Robert George Scherer, Edward Jordan Dimock, Joseph Albert Lawson, Charles Cook Lester, William Van Rensselaer Erving, Louis J. Rezzemini - 1901
...relating to the tax upon transfers. The first section of article 10, numbered 220, provides 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 * * * to persons or corporations not exempt by law from...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volumen141

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1894
...1892 construed as amending the previous statutes. Section one of said act reads in part 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, * * * to persons or corporations not exempt by law from...
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Reports of Cases Heard and Determined in the Supreme ..., Volumen88;Volumen95

New York (State). Supreme Court, Abraham Lansing, Marcus Tullius Hun - 1895
...intended as a revision of all the laws upon the subject, and which repealed them all. Section 1 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" — whether by will or intestate laws of a person dying...
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Annual Report of the Commissioners of Statutory Revision: Transmitted to the ...

New York (State) - 1896
...without change except as indicated at the end of the sections.] Section 220. Taxable transfers. — 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...
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The Tax Laws of the State of New York: Including the Tax Law of 1896, and ...

Robert Cushing Cumming - 1896 - 585 páginas
...Statutory Construction Law 5 31, ante. See notes to that section.] Section 220. Taxable transfers. — 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...
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Annual Report of the Commissioners of Statutory Revision of the State of New ...

New York (State). Commissioners of Statutory Revision - 1896
...without change except as indicated at the end of the sections.] Section 220. Taxable transfers. — 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...
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Reports of Cases Heard and Determined in the Supreme ..., Volumen80;Volumen87

Marcus Tullius Hun, New York (State). Supreme Court - 1894
...always exempt from taxation. The language of the statute is this: Section 1. " Taxable transfers. — A tax shall be and is hereby imposed upon the transfer of any property, real or personal." (Laws of 1892, chap. 399, § 1.) According to the literal reading the tax is imposed, not levied,....
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The New York Supplement

1896
...entitled "An act in relation to taxable transfers of property''; and section 1 of the act provides: "A tax shall be and is hereby imposed upon the transfer of any property, real and personal," etc Has this state a right to tax the transfer of, or right of succession to, bonds...
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