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" A tax. shall be and is hereby imposed upon the transfer of any property, real or personal... "
Lehigh County Law Journal - Página 325
1924
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen281

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,...
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The Northeastern Reporter, Volumen51

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....
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Trust Companies, Volumen12

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...
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California Decisions, Volumen53

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...
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Miscellaneous Reports. Cases Decided in the Courts of Record of ..., Volumen7

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...
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Treasury Decisions Under Internal Revenue Laws of ..., Volumen20,Temas2628-2782

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1921 - 632 páginas
...tax act may be found in the margin. The New York act reads as follows in .section 220 of Article X: A tax shall be and is hereby imposed upon the transfer of * * * property * * * to persons or corporations in the following cases * * * : (1) When the transfer...
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American Law Reports Annotated, Volumen37

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,...
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American law reports annotated, Volumen37

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...
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Reports of Cases Determined in the Courts of Appeal of the State ..., Volumen63

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,...
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The Cornell Law Quarterly, Volumen12

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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