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1899 September 1900 September April 17 April 25 Atty August September BASIS OF TAX Biennial Period Ending Black Hawk Blind Deaf C. C. Clark C. H. George Cash from bond Cash from Herman Cash paid W. A. Charles Clinton collateral inheritance tax College Total COUNTY-CONTINUED Date of Payment December 19 Delaware Dubuque E. E. Bowen Ending June 30 F. B. Blair February 27 Feeble fees financial agent Gershom H Hartford Henry Includes interest inheritance tax Iowa James John Herriott John McLennan Johnson Julius Lischer July 19 June 14 June 29 L. M. Shaw Linn Louisa March 16 March March March Mary Moines Muscatine Mutual N. Y. New York October 17 October October October Orphans paid W. A. Helsell Period Ending June Polk Pottawattamie Receipts redeemed Cash S. B. Reed Sarah Scott Sept sity TABLE Tax paid Thomas Univer W. H. Killpack Willett William Winneshiek
Popular passages
Page 288 - State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 288 - ... shall be subject to a tax of five per centum of its value, above the sum of one thousand dollars, after the payment of all debts, for the use of the state; and all administrators, executors, and trustees, and any such grantee under a conveyance, and any such donee under a gift, made during the grantor's...
Page 288 - Instances without number exist where the meaning of words in a statute has been enlarged or restricted and qualified to carry out the intention of the legislature. The inquiry, where any uncertainty exists, always is as to what the legislature intended, and when that is ascertained it controls.
Page 285 - All taxes not paid within the time prescribed by this act shall draw interest at the rate of eight per cent per annum until paid.
Page 285 - Court was also in error in holding that our decision In Re Williamson's Estate, 143 Pa. 150, subjects the income for the first year to the collateral inheritance tax. This tax fastens upon so much of the estate as passes to collaterals as it stands at the death of the testator. It comes out of the corpus of the gift upon its descent or transmission, upon the death of the former owner, to the beneficiary. Income accruing subsequently comes not from the testator...
Page 288 - ... or in enjoyment after the death of the grantor or donor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife, lineal descendant, adopted child, the lineal descendant of an adopted child of a decedent, or to or for charitable, educational, or religious societies or institutions within this state, shall be subject to a tax of five per centum of its value...
Page 285 - All taxes imposed by this chapter shall be payable to the state treasurer, who shall issue his receipt therefor in duplicate, one of which shall be filed with the state board of tax commissioners, and those taxes which are made payable by executors, administrators or trustees, shall be paid within fifteen months from the death of the testator or intestate, or within fifteen months from assuming the trust by such trustee, unless a longer period is fixed by the court. All taxes not paid within the...
Page 288 - All property within the Jurisdiction of this state, and any interest therein, whether belonging to inhabitants of this state or not, and whether tangible or intangible...
Page 288 - ... under a gift, made during the grantor's or donor's life, shall be respectively liable for all such taxes to be paid by them, respectively, except as herein otherwise provided, with lawful interest, as hereinafter set forth, until the same shall have been paid. The tax aforesaid shall be and remain a lien on such estate from the death of the decedent until paid.
Page 285 - The better and more reasonable construction of the statute is that the property of which the person died seized or possessed is subject to the tax! that the increase or interest thereafter obtained by the executors is property of which the testator was not seized or possessed at the time of his death; that the property should be appraised, and the tax assessed as soon after...