The Inheritance Tax Law: Containing All American Decisions and Existing StatutesBoston book Company, 1912 - 1376 страница |
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Страница 18
... personal property in this country ; but I can hardly think we ought to presume such an intention unless it is clearly stated . ' Thus whilst the power of Parliament to impose the tax without reference at all to the subject of domicile ...
... personal property in this country ; but I can hardly think we ought to presume such an intention unless it is clearly stated . ' Thus whilst the power of Parliament to impose the tax without reference at all to the subject of domicile ...
Страница 52
... property there in favor of a citizen or subject of the other was not in contemplation of the treaty . So the tax ... Personal Goods . " " Inhabitants . " The treaty of 1795 between the United States and Spain provides that the citizens and ...
... property there in favor of a citizen or subject of the other was not in contemplation of the treaty . So the tax ... Personal Goods . " " Inhabitants . " The treaty of 1795 between the United States and Spain provides that the citizens and ...
Страница 63
... property is necessarily unjust , arbitrary and illegal . For example , a division of personal property into three classes , with the view of imposing a different tax rate on each - class 1 , consisting of per- sonal property exceeding ...
... property is necessarily unjust , arbitrary and illegal . For example , a division of personal property into three classes , with the view of imposing a different tax rate on each - class 1 , consisting of per- sonal property exceeding ...
Страница 73
... Property is Distributed . No inheritance tax will be construed as affecting property already distributed . Where the ... personal property vesting before the act took effect.2 1 Where the testator died afrer the enactment of Iowa St ...
... Property is Distributed . No inheritance tax will be construed as affecting property already distributed . Where the ... personal property vesting before the act took effect.2 1 Where the testator died afrer the enactment of Iowa St ...
Страница 133
... land . The fact that partition proceedings were held under which the plaintiff's equitable interest in certain real estate was satisfied by an assignment to him of personal property , does not relieve him from the payment of a ...
... land . The fact that partition proceedings were held under which the plaintiff's equitable interest in certain real estate was satisfied by an assignment to him of personal property , does not relieve him from the payment of a ...
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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.