...possessed hereinbefore subjected to tax." Under section 1 of the said act, it is provided "that the tax shall be and is hereby imposed upon the transfer of any property, real or personal, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations in...

...respondent relies on section 2 of the act. The parts of this section material to the case are as follows: "A tax shall be and is hereby imposed upon the transfer of any property ... to persons, institutions or corporations, ... in the following cases: 188 Cal. — 5 "(1) When...

...ARTICLE I. Imposition and Kate of Tax. Section 1. Be it enacted, &c., That a tax shall inheritance tu«. be, and is hereby, imposed upon the transfer of any property, real or personal, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations in...

...Collateral Inheritance Tax Act of June 20th, 1919. The Act of June 20th, 1919, PL 521, provides in Sec. 1, "that a tax shall be, and is hereby, imposed upon the transfer of any •property, real or personal, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations in...

...Relation to Taxable Transfers of Property," the material provisions of which were as follows: "Sec. 1. 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. The Statute of New York under which this tax was imposed is this: Law of 1896 ch. 908, Sec. 220, "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 more, or of any interest therein or income therefrom, in trust...

...takes effect at death. Tax on beneficiaries. Rate. Exemptions. Section amended. When due. Discounts. 1. 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...

...Act of 1921. (Stats. 1921, c. 821, p. 1500.) Said section and subdivision read as follows: "Sec. 2. 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, to persons,...

...article one not applicable. [As amended ly L. 1905, Ch. 368, § 1.] § 220. Taxable transfers. A ttx 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...

...arricie 10 of that statute provision is made for taxable transfers, and section 220 provides as follows: "A tax shall be and is hereby imposed upon the transfer of any property, rwi! or personal, of the value of live hundred dollars or over, or of any interest therein or income...