A tax. shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law... The New York Supplement - Page 6171895Full view - About this book
| New Jersey. Supreme Court - Law reports, digests, etc - 1919 - 760 pages
...January, 1917. The statute under which the comptroller assumed to act provides that a tax shall be imposed upon the transfer of any property, real or personal, of the value of $500 or over * * * when the transfer is of shares of stock of corporations of this state, or of national... | |
| New Jersey. Supreme Court - Law reports, digests, etc - 1916 - 848 pages
...of the act, so far as relevant to this case, is as follows : 88 -V. •/. L. Hopper v. Edwards. "1. A tax shall be and is hereby imposed upon the transfer of an}' property, real or personal, of the value of five hundred dollars or over, or of any interest therein... | |
| Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - Law reports, digests, etc - 1895 - 792 pages
...it would contravene that provision. Section 1 of the act provides: "After the passage of this act, a tax shall be and is hereby imposed upon the transfer...of any property, real or personal, of the value of $500 or over, or of any interest therein or income therefrom, in trust or otherwise, to per.sons or... | |
| Illinois. Supreme Court - Law reports, digests, etc - 1919 - 716 pages
...1 of the statute concerning tax on gifts, legacies, inheritances, transfers, etc., is as follows : "A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise. * * * 3.... | |
| Law reports, digests, etc - 1916 - 1228 pages
...seeks to sustain the tax upon the provisions of section 1, subd. 3, of the act of 1911, which declares that: "A tax shall be and is hereby imposed upon the transfer of any property * * * in the following cases: * * * (3) When the transfer is of property * * * by deed, grant, bargain,... | |
| Law - 1919 - 924 pages
...section 1 of the statute concerning tax on gifts, legacies, inheritances, transfers, etc., is as follows: "A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise. * ¿. When... | |
| Law reports, digests, etc - 1918 - 1142 pages
...The statute authorizing the tax Is section^ 220 of the Tax Law (Cons. Laws, c. 60), which' provides : "A tax shall be and is hereby imposed upon the transfer of any tangible property within the state and of intangible property, or of any interest therein or income... | |
| Law reports, digests, etc - 1919 - 1046 pages
...Its application to situations like the present one. The part with which we are concerned reads: "Í. A tax shall be and is hereby imposed upon the transfer...personal, of the value of five- hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations,... | |
| Law reports, digests, etc - 1919 - 926 pages
...January, 1917. The statute under which the Comptroller assumed to act provides that a tax shall be imposed upon the transfer of any property, real or personal, of the value of $500 or over, when the transfer Is of shares of stock of corporations of this state, or of national... | |
| Law reports, digests, etc - 1916 - 1132 pages
...daughter of the decedent, and as such, under the act of 1909, which Imposes a duty or tax of б per cent, upon the transfer of any property, real or personal, of the value of $500 or over, but excepts from the operation of the act lineal descendants and certain classes of collateral... | |
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