 | Charles Wycliffe Goodwin - Inheritance and succession - 1853 - 146 pages
...the predecessor, a duty at the rate of three pounds per centum upon such value : "Where the successor shall be a brother or sister of the father or mother, or a descendant of a brother or sister of 1 The scale of duties here given corresponds exactly with that under the Legacy Duty Act, 55 Geo. 3,... | |
 | Law - 1854 - 572 pages
...sister of the predecessor, i duty at the rate of 3/. per centum upon such value: Where the successor shall be a brother or sister of the father or mother, or a descendant of a brother or «ister of the father or mother of the predecessor, a duty a: the rate of 5/. per centum upon such... | |
 | Leonard Shelford - Inheritance and transfer tax - 1855 - 466 pages
...the predecessor, a duty at the rate of three pounds per centum upon such value : Where the successor shall be a brother or sister of the father or mother, or a descendant of a in the name of his Majesty, his heirs or successors, or in the name of any person for and on his or... | |
 | South Australia - Law - 1876 - 404 pages
...the predecessor, a duty • £3 per centum, upon the value of the succession of ) When the successor shall be a brother or sister of the father or mother, or the descendant of the brother or sister of the „father or mother of the predecessor, a duty upon... | |
 | Joshua Williams - Real property - 1859 - 496 pages
...the succession ; if a brother or sister, or a descendant of a brother or sister, three per cent.; if a brother or sister of the father or mother, or a descendant of such a brother or sister, five per cent.; if a brother or sister of the grandfather or grandmother... | |
 | William B. Dana - Commerce - 1862 - 616 pages
...made subject to a duty or tax, to be paid to the United States, as follows, that is to say : Second, Where the person or persons entitled to any beneficial interest in such property shall be a descendant of a brother or sister of the person who died possessed, as aforesaid, at and after the... | |
 | United States - Direct taxation - 1862 - 148 pages
...aunt, or second cousin, for each and every hundred dollars of the clear value of such interest, Do., where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is stated above, or shall be a stranger in blood... | |
 | William B. Dana - Commerce - 1862 - 588 pages
...made subject to a duty or tax, to be paid to the United States, as follows, that is to say : First, Where the person or persons entitled to any beneficial interest in such property shall be the lineal issue or lineal ancestor, brother or sister, to the person who died possessed of such property,... | |
 | Amasa Angell Redfield - Taxation - 1863 - 606 pages
...rate of four dollars for each and every hundred dollars of the clear value of such interest. Fifth. Where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is hereinbefore stated, or shall be a stranger... | |
 | Thompson Westcott - Excise tax - 1863 - 72 pages
...gift, intended to take effect after the death of the grantor or bargainer, pay tax as follows: — 1. Where the person or persons entitled to any beneficial interest in such property shall be the lineal issue or lineal ancestor, brother, or sister to the person who died possessed of such property... | |
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... interest In such property shall be the brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother, of the I*rgon who died possessed as aforesaid, at the rate of three dollars for each and every hundred... 
