Minnesota Tax Laws and Tax Decisions: A Complete Syllabus Digest of Decisions in Minnesota Tax Cases Covered by Minnesota Reports, Vol.1-136 Inclusive, Together with a Compilation of Minnesota Tax Laws with the 1915 and 1917 Amendments

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Keefe-Davidson Company, 1918 - Taxation - 339 pages
 

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Page 242 - ... in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Page 252 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Page 156 - ... with interest thereon at the rate of twelve per cent per annum from the date of sale to such redemption.
Page 241 - When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Page 173 - ... to be filed in the office of the county auditor of the county in which such...
Page 243 - The value of every future or limited estate, income, interest or annuity dependent upon any life or lives in being, shall be determined by the rule, method and standard of mortality and value employed by the superintendent of insurance in ascertaining the value of policies of life insurance and annuities for the determination of liabilities of life insurance companies, except that the rate of interest for making such computation shall be five per centum per annum.
Page 2 - Taxes shall be uniform upon the same class of subjects, and shall be levied and collected for public purposes, but public burying grounds, public school houses, public hospitals, academies, colleges, universities, and all seminaries of learning, all churches, church property and houses of worship, institutions of purely public charity, and public property used exclusively for any public purpose, shall be exempt from taxation, and there may be exempted from taxation personal property not exceeding...
Page 241 - When the transfer is of property made by a resident or by a nonresident, when such nonresident's properly is within this state, or within its jurisdiction, by deed, grant, bargain, sale, or gift, made in contemplation of the death of the grantor, vendor, or donor, or intended to take effect in possession or enjoyment at or after such death.
Page 245 - Any such administrator, executor, or trustee, having in charge or in trust any legacy or property for distribution, subject to such tax, shall deduct the tax therefrom; and within thirty days therefrom shall pay over the same to the county treasurer, as herein provided.
Page 241 - A tax shall be and is hereby imposed upon any transfer of property, real, personal or mixed, or any interest therein, or income therefrom in trust or otherwise, to any person...

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