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" transfer " as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein... "
Laws of the State of Indiana, Passed at the ... Session of the General Assembly - Page 881
by Indiana - 1921
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The Pacific Reporter, Volume 163

Law reports, digests, etc - 1917 - 1212 pages
...douces, vendees, or successors, and shall include all personal property within or without the state. The word 'transfer,' as used in this act, shall be...present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift or appointment in the manner herein prescribed....
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The Northeastern Reporter, Volume 118

Law reports, digests, etc - 1918 - 1118 pages
...to what was known as "taxable transfers" In cases of death. Section 243 defines the word "transfer" to include: 'The passing of property or any interest...deed, bargain, sale or gift, in the manner herein prescribed." In Matter of Gould, 156 NY 423-428, 51 NE 287, it is said that the word "transfer" in...
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Atlantic Reporter, Volume 101

Law reports, digests, etc - 1917 - 1194 pages
...construed to mean the interest of the testator * * * passing or transferred to the (successors). * * » The word 'transfer' as used in this act, shall be...therein, in possession or enjoyment, present or future," etc. Section 26. The only authority cited by the court below Is that of Surrogate Fowler of New York...
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The New York Supplement, Volume 150

Law reports, digests, etc - 1915 - 1242 pages
...evidences of an interest in property, and evidences of debt. "The word 'transfer,' as used in this article, shall be taken to include the passing of property or any interest therein in the possession and enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed,...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - Inheritance and transfer tax - 1890 - 404 pages
...over which this 14 AMENDMENT— LAWS 1892. state has any jurisdiction for the purposes of taxation. The word " transfer " as used in this act shall be...grant, deed, bargain, sale or gift in the manner herein prescribed. The words " county treasurer," " comptroller " and " district attorney " as used in this...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - Law - 1893 - 642 pages
...within or without this State, over which this State has any jurisdiction for the purposes of taxation. The word " transfer " as used in this act shall be...deed, bargain, sale or gift, in the manner herein prescribed. The words "county treasurer" and " prosecuting attorney " as used in this act, shall be...
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Acts of the Legislature of the State of Michigan, Part 2

Michigan - Session laws - 1893 - 648 pages
...jurisdiction for the purposes of taxation. The word “Trausfer. “ “ trarrsfer “ as used in timis act shall be taken to include the passing of property...deed, bargain, sale or gift, in the manner herein prescribed. The words “ county treasurer” and “ prosecuting attorney “ as used in this act,...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 143

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - Law reports, digests, etc - 1894 - 818 pages
...judgment is further guided by the very significant definition of the word " transfer " in section 22. It "shall be taken to include the passing of property...therein in possession or enjoyment present or future." It thus contemplates a present enjoyment or a fixed and absolute right of future enjoyment and adjourns...
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The New York Supplement, Volume 34

Law reports, digests, etc - 1895 - 1240 pages
...within or without this state, over which this state, has any jurisdiction for the purpose of taxation. The word 'transfer' as used In this act shall be taken...bargain, sale or gift In the manner herein described." It is not assuming too much to say that the legislature in making the revision of these statutes, and...
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The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ...

Benjamin Franklin Dos Passos - Inheritance and transfer tax - 1895 - 738 pages
...produce. My judgment is further guided by the very significant definition of the word 'transfer.' 222 It 'shall be taken to include the passing of property...therein in possession or enjoyment present or future.' It thus contemplates a present enjoyment, or a fixed and absolute right of future enjoyment, and adjourns...
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