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actual administrator adopted affirming allowed amended amount appeal apply appointment appraiser approved assessed attorney authority bequest bond cent chapter charged claim collateral collection constitution corporation court holds death debts deceased decedent deducted deed deposit determined devise died direct distribution duty effect entitled executor exempt expenses fact filed five fixed foreign fund gift give given grant grantor heirs hundred imposed income inheritance tax interest judge jurisdiction legacy legatee liable lien limited Mass Misc N. Y. App N. Y. St N. Y. Suppl non-resident notes notice paid party pass payable payment person personal property possession probate court proceedings proper question real estate reason received relation remainder resident reversing securities share statute succession surrogate taxable taxation therein thereof thousand dollars transfer treasurer trustee wife York
Страница 382 - All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws...
Страница 641 - Every subject of the Commonwealth ought to find a certain remedy, by having recourse to the laws, for all injuries or wrongs which he may receive in his person, property or character. He ought to obtain right and justice freely, and without being obliged to purchase it; completely, and without any denial; promptly, and without delay ; conformably to the laws.
Страница 394 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Страница 707 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
Страница 916 - If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value, thereof from the person entitled thereto.
Страница 394 - After the passage of this act, all property which shall pass by will, or by the intestate laws of this state, from any person who may die seized or possessed of the same while a resident of this state, or if such decedent was not a resident of this state at the time of his death, which property or any part thereof, shall MATTER OF HENDRICKS. be within this state...
Страница 311 - property," as used in this article and section, is hereby declared to include moneys, credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership...
Страница 718 - ... to impose and levy proportional and reasonable assessments, rates and taxes upon all the inhabitants of and residents within the said State, and upon all estates within the same...