...by will or by the intestate laws of this state, or by deed, grant, sale or gift, made or intended to [take] effect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother, husband, wife,...

...take effect intended to take effect in possession or enjoyment after the death of the after death. Suites, as follows — that is to say: Where the whole amount of said personal property shall exceed...

...We think clearly the equitable estate remains in suspension, and that the trust fund was intended to take effect in possession or enjoyment after the death of the grantor, and is therefore subject to the tax. We think the case should be and is affirmed. UNITED STATES INDUSTRIAL...

...belonging to inhabitants of Porto Rico passing by will, intestacy, inheritance, or by any grant intended to take effect in possession or enjoyment after the death of the grantor, to any person, association, institution, or corporation, in trust or otherwise. Act No. 3 of May 7,...

...executors having in charge or trust legacies of personal property thereafter passing by will to any person "shall be and hereby are made subject to a duty or tax to be paid to the United States" at a rate varying in the degree of consanguinity between the testator and the beneficiary. Section...

...grant, bargain, sale or gift, made or Intended to take effect in possession or enjoyment after tlie death of the grantor or bargainer, to any person or persons, or to any body or bodies politic,or corporate, in trust or otherwise, shall be and hereby are made subject to a duty or tax...

...such property, either by will or by the intestate laws, • • • to any person or persons * • * in trust or otherwise shall be and hereby are made subject to a duty or tax. • * *" Held, that where a testator left his residuary estate to his executors in trust for the benefit...

...in charge or trust < * * any personal property * * * transferred by deed, etc., made or intended to take effect in possession or enjoyment after the death of the grantor, to any person or persons;" and it must also come under some one of the five following subdivisions...

...lifetime. "The question under the statute is whether this gift of the property was 'made or intended to take effect in possession or enjoyment after the death of the grantor. ' We think it plain that it was. Miss Abbott could have no possession or enjoyment of the principal...

...purchase for fuil consideration in money or money's worth) made in contemplation of, or intended to take effect in, possession or enjoyment, after the death of the grantor, 9 Publie Act 47, approved April 2, 12 Ch. 259, approved Juno 24, 1925, 1925. in effect July 1, 1925....