| State Bar Association of North Dakota - Bar associations - 1909 - 1020 pages
...new law, Chapter 185, Laws 1913 : "A tax shall be and is levied upon all transfers of any property or any interest therein or income therefrom in trust or otherwise to any person, association or corporation" not therein exempt. The rates of taxation proposed are as follows : 1.... | |
| Raymond Vincent Phelan - Finance - 1905 - 308 pages
...transfer by will or by the intestate laws of the state of personal property worth $10,000 or more or any interest therein or income therefrom in trust or otherwise to any person, legal or natural, except religious, charitable or educational organizations that were to use the property... | |
| Wisconsin - Session laws - 1905 - 1332 pages
...1. A tax shall be and is hereby imposed upon any transfer of property, real, personal or mixed, or any interest therein, or income therefrom in trust or otherwise, to any person., association or corporation, except county, town or municipal corporations within the state, for strictly... | |
| Joseph Henry Beale - Conflict of laws - 1907 - 840 pages
...ch. 284, § 2), authorizing the imposition of this tax are familiar, and read in part as follows : " 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 ... in the following... | |
| University of Wisconsin - Social sciences - 1907 - 500 pages
...transfer by will or by the intestate laws of the state of personal property worth $10,000 or more or any interest therein or income therefrom in trust or otherwise to any person, legal or natural, except religious, charitable or educational organizations that were to use the property... | |
| New York (State). State Board of Tax Commissioners - Taxation - 1909 - 864 pages
...244. Exemptions in article one not applicable. 245. Limitation of time. § 220. Taxable transfera. 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,... | |
| Peter V. Ross - Forms (Law) - 1909 - 156 pages
...the gift did not take effect after the donor's death so that the amount was taxable under a statute: "A tax shall be and is hereby imposed upon the transfer of any property .... when the transfer is of property made .... by deed, grant, bargain, sale or gift made in contemplation... | |
| George Washington McElroy - Inheritance and transfer tax - 1909 - 820 pages
...surrogate reversed the taxing order, holding: " * * * section 220 of the Transfer Tax Law provides : ' A tax shall be and is hereby imposed upon the transfer of any property * * * first, when the transfer is by will or by the intestate laws of this State from any person dying... | |
| Law reports, digests, etc - 1909 - 1316 pages
...entered upon said report. Section 220 of the transfer tax law (Consol. Laws, c. 60) provides : "A tar shall be and is hereby Imposed upon the transfer of any property * * * first, when the transfer Is by will or by the intestate laws of this state from any person dying... | |
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