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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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Reports of Cases Heard and Determined in the Appellate Division ..., Volumen200

New York (State). Supreme Court. Appellate Division - 1922
...of 1911, chap. 732), entitled " Taxable transfers," it is provided (as it stood on May 1, 1915): " 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...
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The Miscellaneous Reports: Cases Decided in the Inferior Courts ..., Volumen117

1922
...relating to taxable transfers in operation at the date of death of decedent in these words : Section 220, "A tax shall be and is hereby imposed upon the transfer of * * * property, * * * or of cuvy interest therein, or income therefrom, in trust or otherwise, to persons...
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Journal, Volumen2

Michigan. Legislature. Senate - 1923
...22, said amended and added sections to read as follows: Section 1. That 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 one hundred dollars or over, or of any interest therein or income therefrom, in trust...
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Reports of the U.S. Board of Tax Appeals, Volumen3

United States. Board of Tax Appeals - 1927
...transfer tax is imposed by section 220, et seq.^ of the New York Tax Law. In section 220 it is provided : 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen281

United States. Supreme Court - 1930
...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
...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
...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
...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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The Miscellaneous Reports: Cases Decided in the Inferior Courts of ..., Volumen7

New York (State). Courts - 1894
...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 the United States

United States. Office of Commissioner of Internal Revenue - 1921
...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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