| Wisconsin - 1899 - 856 páginas
...Transfer besuch beneficiary entitled, in possession or expect- p°™ag8nof°nrct, ancy, to any personal property or the income thereof by any such transfer, whether made before or after the passage of this act. o. The tax so imposed shall be at the rate of Bateof l;ix five per centum upon the clear market... | |
| New York (State) - 1900 - 846 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...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... | |
| New York (State) - 1901 - 182 páginas
...donor, or intended to take effect in posseession 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... | |
| Minnesota - 1901 - 826 páginas
...to take effect in possession or enjoyment at or after such death. Such tax is also imposed when any person or corporation becomes beneficially entitled...whether made before or after the passage' of this act. Such tax shall be at the rate of five per cent of the clear market value of such property, interest... | |
| 1902 - 1246 páginas
...take effect in possession or enjoyment, at or after such death." They also provide that such tax shall be imposed "when any such person or corporation becomes...made before or after the passage of this act." The last paragraph quoted is restricted to the case of grants or gifts :ausa mortis. In re Seaman's Estate,... | |
| Wisconsin. Supreme Court, Abram Daniel Smith, Philip Loring Spooner, Obadiah Milton Conover, Frederic King Conover, Frederick William Arthur, Frederick C. Seibold - 1902 - 814 páginas
...imVou 113 — 14 Black v. State, 118 Wis. 205. posed when, any beneficiary is entitled to such property by any such transfer, whether made before or after the passage of the act, and that the tax shall be at the rate of five per centum per annum upon the clear market value... | |
| Michigan. Legislature. House of Representatives - 1903 - 750 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... | |
| Wisconsin - 1903 - 1006 páginas
...possession or enjoyment at or after such death. Transfer before or after passage of act. (4.) Such tax shall be imposed when any such person or corporation becomes...transfer whether made before or after the passage of this act, provided that property or estates which have vested in such persons or corporations before this... | |
| Abraham Clark Freeman - 1903 - 1086 páginas
...Subdivision 4, section 220 of the tax act (amended by chapter 234, Laws of 1897) directs that the tax shall be imposed "when any such person or corporation becomes...transfer, whether made before or after the passage of this act." Section 222 of the same law provides that all taxes shall be due and payable at the time of the... | |
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