| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1930 - 876 páginas
...the Fourteenth Amendment. •Section 558, Revised Statutes of Missouri, 1010, Chapter 1, Article XXI: "A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed or any interest therein or income therefrom, in trust or otherwise, to persons, institutions,... | |
| 1899 - 1210 páginas
...and the creditor accepts it, it is a transfer, within the meaning of Laws 18У2. c. 399. declaring that "a tax shall be and is hereby imposed upon the transfer of any property * * * when the transfer is by will." Appeal from supreme court, appellate divieion, Third department.... | |
| 1911 - 542 páginas
...YI "The provision of the Transfer Tax Law, which was then under consideration, was TRUST COMPANIES that 'a tax shall be and is hereby imposed upon the transfer of any property * * * when the transfer is by will or interstate law, of property u-ithin the Stale, and the decedent... | |
| California. Supreme Court - 1917 - 940 páginas
...thus vested by virtue of the homestead laws. The inheritance tax act of 1913, in section 2, declares that "a tax shall be and is hereby imposed upon the transfer of any property ... in the following cases: 1. When the transfer is by will or by the intestate or homestead laws of... | |
| New York (State). Courts - 1894 - 854 páginas
...contention. Chapter 399 of the Laws of 1892 provides : " SEC. 1. Taxable transfers. — A tax shall he 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... | |
| 1925 - 1622 páginas
...to her pursuant to said agreement and to said decree of divorce, the statute 37 ALR— 35. providing that a tax shall be and is hereby imposed upon the transfer of any property when the transfer is by will. Re Grogan (1923) 63 Cal. App. 536, 219 Рас. 87. On the other hand,... | |
| 1925 - 1624 páginas
...to her pursuant to said agreement and to said decree of divorce, the statute 37 ALR— 35. providing that a tax shall be and is hereby imposed upon the transfer of any property when the transfer is by will. Re Grogan (1923) 63 Cal. App. 536, 219 Pac. 87. On the other hand, in... | |
| 1924 - 952 páginas
...bequest is taxable under section 2 of the Inheritance Tax Act (Stats. 1921, p. 1500), which provides that "A tax shall be, and is, hereby imposed upon the transfer of any property . . . (1) When the transfer is by will." — Id. INJUNCTION. See Ejectment, 6; Waters and Water Rights,... | |
| 1927 - 604 páginas
...York Bar. 'The following is a typical provision for a tax upon the property of a nonresident decedent: "A tax shall be and is hereby imposed upon the transfer of any property, real or personal or mixed, or of any interest therein or income therefrom * * * in the following cases: * * * (b) When... | |
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