The Inheritance Tax Law: Containing All American Decisions and Existing StatutesBoston book Company, 1912 - 1376 страница |
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Страница 31
... assessed with state taxes against persons residing therein . " The town charter provides that the council " may raise taxes annually by assessments in said town on all subjects taxable by the state . " The court holds , however , that ...
... assessed with state taxes against persons residing therein . " The town charter provides that the council " may raise taxes annually by assessments in said town on all subjects taxable by the state . " The court holds , however , that ...
Страница 68
... assessed , it is essential that he shall be given an opportunity to be heard , to establish a demand against him ... assess- ment and taxation of property , under the general system of taxa- tion in the state , that some state official ...
... assessed , it is essential that he shall be given an opportunity to be heard , to establish a demand against him ... assess- ment and taxation of property , under the general system of taxa- tion in the state , that some state official ...
Страница 98
... the inheritance tax cannot be assessed on such property . In re Kennedy , 157 Cal . 517 , 108 P. 280 . In re Kennedy , 157 Cal . 517 , 108 P. 280 . CHAPTER XIX . TRANSFERS IN CONTEMPLATION OF DEATH . § 98 [ § 110 . INHERITANCE TAX LAW .
... the inheritance tax cannot be assessed on such property . In re Kennedy , 157 Cal . 517 , 108 P. 280 . In re Kennedy , 157 Cal . 517 , 108 P. 280 . CHAPTER XIX . TRANSFERS IN CONTEMPLATION OF DEATH . § 98 [ § 110 . INHERITANCE TAX LAW .
Страница 114
... assessed.2 Where a legacy is stated to be for services , the legatee should renounce his legacy and prove as a creditor , as otherwise he will be taxed as a legatee.3 1 United States v . Hart , 4 Fed . 292 . The testator's wife died in ...
... assessed.2 Where a legacy is stated to be for services , the legatee should renounce his legacy and prove as a creditor , as otherwise he will be taxed as a legatee.3 1 United States v . Hart , 4 Fed . 292 . The testator's wife died in ...
Страница 117
... assessed only on property which was the absolute property of the testator and not on that of which she only held the power of appointment . In re Lisle , 22 Pa . Super . Ct . 262 ( 1903 ) . 2 Commonwealth v . Williams , 13 Pa . St. ( 1 ...
... assessed only on property which was the absolute property of the testator and not on that of which she only held the power of appointment . In re Lisle , 22 Pa . Super . Ct . 262 ( 1903 ) . 2 Commonwealth v . Williams , 13 Pa . St. ( 1 ...
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administrator or trustee affirming amount annuity appeal apply appraiser approved assessed attorney beneficiaries bequest bond cent centum claim clear market value clerk collateral inheritance tax collection comptroller constitution contingent county treasurer court holds death debts deceased decedent deducted deed deposit determined devise domicile duty entitled executor filed fund gift gifts inter vivos grantor heirs hundred dollars income interest therein intestate laws Iowa judge jurisdiction legacy legatee legislature letters testamentary levied liable lien lineal descendant Massachusetts Minn Misc N. Y. App N. Y. Suppl non-resident paid party pass payment person or corporation person or persons personal property possession or enjoyment power of appointment probate court proceedings progressive tax proper county purpose real estate receipt remainder remainderman repealed resident statute subject to tax surrogate take effect tax imposed taxable testator died thereof thereto thousand dollars tion transfer tax vested wife
Популарни одломци
Страница 378 - 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 435 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all property...
Страница 637 - 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 390 - 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 703 - 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 912 - 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 390 - 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 307 - 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 714 - ... 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...
Страница 838 - The times have been That, when the brains were out, the man would die, And there an end ; but now they rise again, With twenty mortal murders on their crowns, And push us from our stools.