Collateral Legacy and Succession Tax: Revised Laws, Chapter 15, and Subsequent Legislation. Decisions of the Supreme Judicial Court ... |
Common terms and phrases
administrator or trustee amount annuity appeal appraised assessed Assistant Attorney bequest bonds Bowdoin College charitable institution charitable purposes collateral inheritance tax collateral legacies combined experience tables commodity Commonwealth compound interest Constitution corporation debts decedent decree deducted deed defendant determined devise domicil duties excise tax executor exempt from taxation franchise full court fund grantor heirs HOLMES imposing a tax income inhabitants interest inventory J. W. Randall jurisdiction KNOWLTON LATHROP legacies and successions legatee Legislature letters testamentary levy liable Mass Massachusetts Minot monwealth MORTON National Bank non-resident November 13 October 17 paid payment personal property petition petitioner plaintiff Probate Court property passing provisions question real estate regard remainder Savings Bank SECTION settlor Shaw statute succession tax Suffolk Suffolk County take effect tax imposed tax of five tax on collateral tax under St taxable testator's death testatrix thereof thousand dollars tion transfer treasurer and receiver Winthrop Woodbridge York
Popular passages
Page 56 - State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 15 - Constitution ; and to impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and persons resident, and estates lying, within the said Commonwealth ; and also to impose and levy reasonable duties and excises, upon any produce, goods, wares, merchandise, and commodities whatsoever, brought into, produced, manufactured, or being within the same...
Page 12 - And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practised ; in order that such assessments may be made with equality, there shall be a valuation of estates within the Commonwealth taken anew once in every ten years at the least, and as much oftener as the General Court shall order.
Page 69 - ... to or for the use of charitable, educational or religious societies or institutions, the property of which is by the laws of the commonwealth exempt from taxation...
Page 31 - ... father, mother, husband, wife, lineal descendant, brother, sister, adopted child, the lineal descendant of any adopted child, the wife or widow of a son, or the husband of a daughter, of a decedent...
Page 12 - Commonwealth for the time being, with the advice and consent of the Council, for the public service, in the necessary defence and support of the government of the said Commonwealth, and the protection and preservation of the subjects thereof, according to such acts as are or shall be in force within the same.
Page 63 - Decrees were entered and a hearing was had in this court on appeal, before Knowlton, J., who reserved the cases for the consideration of the full court. The facts appear in the opinion. JC Gray, for the petitioners.
Page 5 - ... court having jurisdiction of an accounting by him, to make an apportionment, if the case require it, of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require.
Page 6 - And it shall be lawful for the said state comptroller, personally or by representative, to examine said securities, deposits or assets at the time of such delivery or transfer.
Page 7 - No final account of a fiduciary shall be allowed by the probate court unless such account shows, and the judge of said court finds, that all taxes imposed by the provisions of this act upon said...