 | New York (State) - 1896 - 1294 páginas
...grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per centum upon the clear market value of such property,... | |
 | New York (State). Commissioners of Statutory Revision - 1896 - 782 páginas
...grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per centum upon the clear market value of such property,... | |
 | New York (State), Robert Cushing Cumming - 1896 - 352 páginas
...imposed when any such person or corporation becomes beneficially entitled, in possession or exp 'ctanoy. to any property or the income thereof by any such...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent, upon the clear market value of such property,... | |
 | New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1897 - 796 páginas
...grantor, vendor or donor, or intend-ed to take effect, in possession or enjoyment, at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. There are some questions discussed at length upon the briefs of counsel which, in the view we... | |
 | New York (State) - 1897 - 150 páginas
...but that only such estates as exceed $500 are taxable. (Matter of Slierwell, 125 NY 376.) The words " such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act " are not intended to be retroactive in effect. They apply to a case where a transfer was executed... | |
 | New York (State) - 1897 - 996 páginas
...donor, or intended to take effect in possession or enjoyment at or after such death. 4. (Such tax shall be imposed) When any such person or corporation becomes...transfer, whether made before or after the passage of this act. when made shall be deemed a transfer taxable under the provisions of this act in the same manner... | |
 | 1898 - 1232 páginas
...exclude from its operation gifts inter vivos made in contemplation of death. Such language is as follows: "Such tax shall also be imposed when any such person...made before or after the passage of this act." The question now recurs, does this language restrict the operation of the statute to a particular kind... | |
 | New York (State). Courts - 1898 - 868 páginas
...from its operation gifts inter vii'os made in contemplation of death. Such language is as follows: '' Such tax shall also be imposed when any such person...made before or after the passage of this act." The question now recurs, does this language restrict the operation of the statute to a particular kind... | |
 | Andrew Hamilton - 1898 - 460 páginas
...donor, or intended to take effect in possession or enjoyment at or after such death. 4. (Such tax shall be imposed) When any such person or corporation becomes...transfer, whether made before or after the passage of this act. 5. Whenever any person or corporation shall exercise a power of appointment derived from any disposition... | |
 | Michigan - 1899 - 704 páginas
...grantor, vendor or donor or intended to take effect, in possession or enjoyment at or after such death. Such tax shall also be imposed when any such person...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except... | |
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... (Such tax shall be imposed) * When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act. 
