 | 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,... | |
 | United States - 1862 - 230 pages
...sister of the person who died possessed as aforesaid, at and after the rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest. 3d. Where the person or persons entitled to any beneficial interest in such property shall be a brother... | |
 | William B. Dana - Commerce - 1862 - 616 pages
...sister of the person who died possessed, as aforesaid, at and after the rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest. Third, Where the person or persons entitled to any beneficial interest in such property shall be a... | |
 | United States - Direct taxation - 1862 - 148 pages
...sister, ter of the person who died possessed, as aforesaid, at and after the rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest. Third. Where the person or persons entitled to any beneficial f B J 0 ? er or slstCT interest in such... | |
 | 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... | |
 | William Vincent McKean - Almanacs, American - 1863 - 732 pages
...hundred dollars of the clear value of such Inte* n -t in noch property 76 cents. to nephew or niece, for each and every hundred dollars of the clear value of such Interest - $1 60 to an iiuclc, mint, or emi-in, for euch and every hundred dollar» of the clear value of such... | |
 | Almanacs, American - 1864 - 670 pages
...aunt, or second cousin, for each and every hundred dollars of the clear value of such interest £4 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... | |
 | George Sewall Boutwell - Internal revenue law - 1864 - 352 pages
...ab?e^cdcoar<SingiyX" uPon a legacy to SUG^ son fr°m the father will be at the rate of six dollars for each and every hundred dollars of the clear value of such legacy. (No. 328.) Rule for levying The tax on advertisements is to be paid on the cash receipts for... | |
 | Almanacs, American - 1865 - 110 pages
...aforesaid, at the rate of f 5 for each and every #100 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 consanguity than is hereinbefore stated, or shall be a stranger in... | |
 | United States - Internal revenue law - 1866 - 172 pages
...grandmother, of the person who died possessed same> per cen ' as aforesaid, at the rate of five dollars for each and every hundred dollars of the clear value of such interest. body politic or corporate, at the rate of six dollars for each and every hundred dollars of the clear... | |
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Where the person or persons entitled to any beneficial interest in such property... 
