 | Kentucky - Session laws - 1916 - 804 pages
...this act takes effect shall not be subject to the tax. Subsection 2. Primary Rates of Taxation. — When the property or any beneficial interest therein passes by any such transfer, where the amount of the property shall exceed in value the exemption hereinafter specified and shall... | |
 | Illinois. Supreme Court - Law reports, digests, etc - 1915 - 718 pages
...(3) when the transfer is of property made by a resident of the State, or by a non-resident when the property is within the State, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor or intended to take effect in possession... | |
 | Law - 1894 - 922 pages
...the value of less than $10,000. By section 2, chapter 399 of the Laws of 1892, it is provided that "when the property or any beneficial interest therein passes by any such transfer to or for the use of any * * * mother * * * of the decedent, grantor, donor or vendor * * * such transfer of property shall... | |
 | Law reports, digests, etc - 1894 - 1218 pages
...such property except as otherwise prescribed in the next section." Section 2 of the act provides that: "When the property or any beneficial interest therein passes by any such transfer to or for the use of any father, mother, husband, wife, child," etc., ' * * such transfer of property shall not be taxable... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - Inheritance and transfer tax - 1890 - 404 pages
...property, except as otherwise prescribed in the next section. § 2. Exceptions and limitations. — When the property or any beneficial interest therein passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of... | |
 | Murat Halstead, J. Frank Beale - Capitalists and financiers - 1892 - 502 pages
...bequeathed to Mr. Gould's children was liable to a tax of one per cent. Section 2 of chapter 399 says : " When the property or any beneficial interest therein...passes, by any such transfer, to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son, or the husband of... | |
 | Benjamin Franklin Dos Passos - Inheritance and transfer tax - 1895 - 738 pages
...was a nonresident at death. (3) Where the transfer is by a resident or nonresident. when the latter's property is within the state, by deed, grant, bargain, sale, or gift, made in contemplation of thedeath of the grantor, vendor, or donor, or intended to take effect in possession... | |
 | New York (State) - 1896 - 764 pages
...property, except as otherwise prescribed in the next section. § 221. Exceptions and limitations. — When the property or any beneficial interest therein passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of... | |
 | New York (State), Robert Cushing Cumming - Corporation law - 1896 - 352 pages
...property, except as otherwise prescribed in the next section. § 2. Exceptions and limitations. — When the property or any beneficial interest therein passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother. Bister, wife or widow of a son or the husband of... | |
 | Robert Cushing Cumming - Taxation - 1896 - 622 pages
...municipal corporations. Matter of Hamilton, 148 XY 310 (1896). § 221. Exceptions and limitations. — When the property or any beneficial interest therein passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of... | |
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... any child or children adopted as such in conformity with the laws of this State, of the decedent, grantor, donor or vendor, or... 
