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" ... for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday and was continuous for said ten years thereafter... "
Laws of the State of New York - Page 1410
by New York (State) - 1921
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - Session laws - 1916 - 804 pages
...child adopted as such in conformity with the laws of this Commonwealth, any child to whom such decedent for not less than ten years prior to such transfer...mutually acknowledged relation of a parent, provided such relationship began at or before the child's fifteenth birthday and was continuous for said ten...
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - Law - 1921 - 1060 pages
...least ten years prior to such transfer or any child to whom such decedent for not less than ten year prior to such transfer stood in the mutually acknowledged...and was continuous for said ten years thereafter, or any lineal issue of such adopted or mutually acknowledged child, at the rate of one per centum of...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 267

Illinois. Supreme Court - Law reports, digests, etc - 1915 - 734 pages
...11linois, or to any person to whom the deceased, for not less than ten years prior to death, stood in the acknowledged relation of a parent : Provided, however, such relationship began at or before said person's fifteenth birthday and was continuous for said ten years thereafter: And, provided, also,...
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The New York Supplement, Volume 33

Law reports, digests, etc - 1895 - 1224 pages
...state, of the decedent, grantor, donor or vendor, or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior...in the mutually acknowledged relation of a parent or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock, such...
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The New York Supplement, Volume 108

Law reports, digests, etc - 1908 - 1310 pages
...where property passes by will or the Intestate laws to any person to whom decedent for not less than 10 years prior to such transfer stood in the mutually acknowledged relation of a parent. It shall not be taxable, unless it Is personal property of the value of $10,000 or more, in which case...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - Inheritance and transfer tax - 1890 - 404 pages
...state, of the decedent, grantor, donor or vendor, or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior...in the mutually acknowledged relation of a parent or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock; such...
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Life of Jay Gould: How He Made His Millions ...

Murat Halstead, J. Frank Beale - Capitalists and financiers - 1892 - 502 pages
...such in conformity with the laws of this State, or to any person to whom any such decedent grantor, donor, or vendor for not less than ten years prior to such transfer stood in the mutally-acknowledged relation of a parent, or to any lineal descendant of such decedent grantor, donor,...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - Law - 1893 - 642 pages
...State, of the decedent, grantor, donor or vendor, or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior...in the mutually acknowledged relation of a parent, or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock, such...
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Session Laws

Oklahoma - Session laws - 1915 - 684 pages
...decedent, grantor, vendor or donor or to any child to whom any such drecedent. grantor, vendor or donor for not less than ten years prior to such transfer...however, such relationship began at or before the child.s fifteenth. birthday, and was continuous for said ten years thereafter, or to any lineal descendant...
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The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ...

Benjamin Franklin Dos Passos - Inheritance and transfer tax - 1895 - 738 pages
...statute 2i" providing that transfers of property "to any person to whom any such decedent, grantor, " * * for not less than ten years prior to such transfer,...in the mutually acknowledged relation of a parent," notwithstanding the legatee was not related to, and was never adopted by, the testator, and though...
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