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" That any person or persons having in charge or trust, as administrators, executors, or trustees, any legacies or distributive shares arising from personal property, where the whole amount of such personal property as aforesaid shall exceed the sum of... "
Reports of Cases Argued and Determined in the District Courts of the United ... - Page 409
by Robert Dewey Benedict, Benjamin Lincoln Benedict - 1880
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Statistical Pocket Manual of the Army, Navy and Census of the United States ...

United States - 1862 - 230 pages
...trustees of any legacies, or dietrib utive shares arising from personal property, of any kind whatsoever, where the whole amount of such personal property,...sum of one thousand dollars in actual value, passing from any person who may die after the passage of this act possessed of such property, being within...
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The Merchants' Magazine and Commercial Review, Volume 47

William B. Dana - Commerce - 1862 - 616 pages
...cents 5 LEGACIES AND DISTRIRUTIVE SHARES OF PERSONAL PROPERTY. SEC. 111. And be it further enacted, That any person or persons having in charge or trust, as administrators, executors, or trustees of any legacies or distributive shares arising from personal property, of any kind whatsoever, where...
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The Tax-payer's Manual: Containing the Acts of Congress Imposing Direct and ...

United States - Direct taxation - 1862 - 148 pages
...LEGACIES AND DISTRIBUTIVE SHARES OF Legacies. PERSONAL PROPERTY. SEC. 111. And be it further enacted, That any person or persons having in charge or trust, as administrators, executors, or trustees of any legacies or distributive shares arising from personal property, of any kind whatsoever, where...
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A Hand-book of the U.S. Tax Law, (approved July 1, 1862) with All the ...

Amasa Angell Redfield - Taxation - 1863 - 606 pages
................... 5 LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY. Sec. 111. And be it further enacted. That any person or persons having in charge or trust, as administrators, executors, or trustees of any legacies or distributive shares arising from personal property, of any kind whatsoever, where...
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Cases Decided in the Court of Claims of the United States, Volume 84

United States. Court of Claims - Claims - 1937 - 710 pages
...Section 29 of the Spanish War Revenue Act, approved June 13, 1898 (30 Stat. 448, 464), provides: Sec. 29. That any person or persons having in charge or trust,...personal property as aforesaid shall exceed the sum of ten thousand dollars in actual value, passing, after the passage of this Act, from any person possessed...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...General and Particular Provisions. Nature of the Returns, $c. SEC. 124. And be it further enacted, That any person or persons having in charge or trust,...administrators, executors, or trustees, any * LEGACIES. • legacies or distributive shares arising from personal property, where the whole amount of such...
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An Analytical Digest of the Laws of the United States, Volume 2

Frederick Charles Brightly - Law - 1869 - 680 pages
...estimated or valued in legal tender currency only. XIII. LEGACV AND SUCCESSION DUTIES. 30 Juno 1864 306. h*h+h,h-h.h/h0h g e h h h h h h g g g g g g~h g g g g g g g P g g5h ` h h h gO j 124. is st. 285. or trustees, any legacies or distributive shares arising from personal property,...
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Reports of Cases Decided in the Circuit and District Courts of the ..., Volume 1

Lewis Hamilton Bond, United States. Courts of Justice. Circuit Courts - Law reports, digests, etc - 1872 - 694 pages
...trustee of any legacies or any distributive shares arising from personal property of any kind whatsoever, where the whole amount of such personal property as aforesaid shall exceed the sura of one thousand dollars in actual value, shall be subject to a tax or duty on such legacies or...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - Finance, Public - 1900 - 756 pages
...property passing after the passage of the act into the possession or enjoyment of the legatee, and "arising from personal property where the whole amount...personal property as aforesaid shall exceed the sum of ten thousand dollars in actual value." A suit has also been instituted against collector Fruit, Twenty-third...
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Reports of Cases Determined in the Circuit Court of the United States for ...

United States. Circuit Court (1st Circuit), William Henry Clifford - Law reports, digests, etc - 1878 - 766 pages
...Internal-revenue taxes are also levied on persons having in charge or trust as executors, administrators, or trustees any legacies or distributive shares arising from personal property, where the whole amount shall exceed $1,000 in actual value; and the argument is, that those taxes in case of deceased persons,...
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