That after the passage of this act a tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of $100.00 or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations,... Documents Accompanying the Journal - Page 805by Michigan. Legislature. Senate - 1899Full view - About this book
| Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - Law reports, digests, etc - 1895 - 792 pages
...regarded as a tax upon property, it would contravene that provision. Section 1 of the act provides: "After the passage of this act, a tax shall be and...of any property, real or personal, of the value of $500 or over, or of any interest therein or income therefrom, in trust or otherwise, to per.sons or... | |
| Law reports, digests, etc - 1909 - 1286 pages
...as to the liability of such funds to tax under the taxable transfer act. That act reads as follows : "A tax shall be and is hereby Imposed upon the transfer...hundred dollars or over, or of any interest therein « * * when the transfer is of property mside * * * by deed, grant, bargain, sale or gift made in contemplation... | |
| Law reports, digests, etc - 1904 - 1262 pages
...the transfer tax act (Laws 1896, p. 868, c. 908) imposes the tax in this case. It reads as follows : "A tax shall be and Is hereby imposed upon the transfer...personal, of the value of five hundred dollars or over, * * • wheii the transfer is by will or by the intestate laws of this state," etc. This is the section... | |
| New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - Law reports, digests, etc - 1901 - 942 pages
...relating to the tax upon transfers. The first section of article 10, numbered 220, provides as follows : "A tax shall be and is hereby imposed upon the transfer...personal, of the value of five hundred dollars or over * * * to persons or corporations not exempt by law from taxation on real or personal property " iu... | |
| New York (State). Attorney General's Office - Attorneys general's opinions - 1893 - 516 pages
...the son's estate is subject to tax under said law. Section 1 of the act referred to provides that " a tax shall be and is hereby imposed upon the transfer...of any property, real or personal, of the value of $500 or over, or of any interest therein or income therefrom, in trust or otherwise, etc." And subdivision... | |
| Marcus Tullius Hun - Law reports, digests, etc - 1895 - 756 pages
...as a revision of all the laws upon the subject, and which repealed them all. Section 1 provides that "a tax shall be, and is hereby imposed upon the transfer...personal, of the value of five hundred dollars or over" — whether by will or intestate laws of a person dying in this State, or owning property within this... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1896 - 770 pages
...the Laws of 1892, YoL 1, entitled "An act in relation to taxable -transfers of property," (sec. I,)-" a tax shall be and is hereby imposed upon the transfer...personal, of the value of five hundred dollars or over, ... to persons or corporations not exempt by law from taxation on real or personal property." By sec.... | |
| New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1911 - 1126 pages
...310, andConsoL Laws, chap. 60 [Laws of 1909, chap. 62], § 220*), so far as material, provides that : %'A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the * Since amd. by Laws of 1910, chap. 706. — [REP. First Department, March, 1911. [Vol. 143. value... | |
| Marcus Tullius Hun, New York (State). Supreme Court - Law reports, digests, etc - 1894 - 734 pages
...always exempt from taxation. The language of the statute is this: Section 1. " Taxable transfers. — A tax shall be and is hereby imposed upon the transfer of any property, real or personal." (Laws of 1892, chap. 399, § 1.) According to the literal reading the tax is imposed, not levied,.... | |
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