 Every such tax shall be and remain a lien upon the property transferred until paid and the person to whom the property is so transferred, and the executors, administrators and trustees of every estate so transferred shall be personally liable for such...  Laws of the State of New York - Page 830by New York (State) - 1905Full view - About this book
 | Law reports, digests, etc - 1925 - 1112 pages
...enacts that tha tax shall be "a lien upon the property transferred • • • and the executors * * of every estate so transferred shall be personally liable for such tax until its payment." We think that in principle under this provision the tax is "imposed" on the executor, and that it was... | |
 | Law reports, digests, etc - 1916 - 1182 pages
...the state of Michigan contains this clause : "Sec. 3. Every such tax * * * shall be and remain a Hen upon the property transferred until paid, and the...person to whom the property Is so transferred and the administrators, executors, and trustees of every estate so transferred, shall be personally liable... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - Inheritance and transfer tax - 1890 - 404 pages
...exempted from and not subject to the provisions of this act. § 3. Lien of tax and payment thereof,— Every such tax shall be and remain a lien upon the...person to whom the property is so transferred, and the administrators, executors and trustees of every estate so transferred shall be personally liable for... | |
 | Law - 1893 - 498 pages
...of one (1) per centum upon the clear market value of such property. The Tax a Lien. — The tax is a lien upon the property transferred until paid, and...person to whom the property is so transferred, and the administrators, executors, and trustees of every estate so transferred, are personally liable for the... | |
 | New York (State). Commissioners of Statutory Revision - Law - 1896 - 782 pages
...exempted from and not subject to the provisions of this act. § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the...person to whom the property is so transferred, and the administrators, executors and trustees of every estate so transferred shall be personally liable for... | |
 | Robert Cushing Cumming - Taxation - 1896 - 622 pages
...to the person whose interest is sought to be taxed. 1d. § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the...to whom the property is so transferred, -^ and the administrators, executors and trustees of every estate j so transferred shall be personally liable... | |
 | New York (State) - 1896 - 764 pages
...exempted from and not subject to the provisions of this act. § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the...person to whom the property is so transferred, and the administrators, executors and trustees of every estate so transferred shall be personally liable for... | |
 | New York (State), Robert Cushing Cumming - Corporation law - 1896 - 352 pages
...provisions of this act. § 3. Lien of tax and payment thereof. — Every such tax shall be and reinain a. lien upon the property transferred until paid and...person to whom the property is so transferred, and the administrators, executors and trustees of every estate so transferred shall be personally liable for... | |
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