 A tax shall be and is hereby imposed upon the transfer of any property real or personal, or of any interest therein or income therefrom in trust or otherwise, to persons or corporations in the following cases, subject to the exemptions and limitations...  The New York Supplement - Page 2851910Full view - About this book
 | 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... | |
 | Illinois. Supreme Court - Law reports, digests, etc - 1919 - 716 pages
...portion of 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. * * * 3.... | |
 | Illinois. Supreme Court - Law reports, digests, etc - 1920 - 714 pages
...be taxable under section I of the Inheritance Tax act. So far as applicable that section provides : "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 - 1916 - 1228 pages
...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
...portion of 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... | |
 | Marcus Tullius Hun, New York (State). Supreme Court - Law reports, digests, etc - 1894 - 734 pages
...always exempt from taxation. The language of the statute is this: Section 1. " Taxable transfers. — A tax shall be and is hereby imposed upon the transfer of any property, real or personal." (Laws of 1892, chap. 399, § 1.) According to the literal reading the tax is imposed, not levied,.... | |
 | New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1916 - 1154 pages
...provides (Consol. Laws, chap. 60 [Laws of 1909, chap. 62], § 220, as amd. by Laws of 1911, chap. 732): "A tax shall be and is hereby imposed upon the transfer of any * * * property * * * to persons * * * by will * * * from any person dying seized or possessed thereof while a resident... | |
 | Frank Sumner Rice, William Lawrence Clark - Law reports, digests, etc - 1899 - 786 pages
...thus transferred taxable ? To that question the statute must furnish the answer. The statute reads : " A tax shall be and is hereby imposed upon the transfer of any property * * * when the transfer is by will." It will be noted that the imposition of the tax is not limited... | |
 | Minnesota - Law - 1901 - 826 pages
...cases. Be it enacted by the Legislature of the State of Minnesota : _ . . . ,. . , . , , . SECTION 1. A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed, tangible or intangible, over which this state has jurisdiction; or of any interest... | |
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