Taxation of Legacies and Successions

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Page 58 - State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor...
Page 27 - And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practised ; in order that such assessments may be made with equality, there shall be a valuation of estates within the Commonwealth taken anew once in every ten years at the least, and as much oftener as the General Court shall order.
Page 29 - Constitution ; and to impose and levy proportional and reasonable assessments, rates, and taxes, upon all the inhabitants of, and persons resident, and estates lying, within the said Commonwealth ; and also to impose and levy reasonable duties and excises, upon any produce, goods, wares, merchandise, and commodities whatsoever, brought into, produced, manufactured, or being within the same...
Page 75 - ... to, or for, charitable, educational or religious societies or institutions, the property of which is exempt by law from taxation...
Page 106 - ... 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 the donee by will; and whenever any person possessing such a power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a disposition of property taxable under...
Page 10 - 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...
Page 97 - ... to or for the use of charitable, educational or religious societies or institutions, the property of which is by law exempt from taxation...
Page 41 - 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 a daughter...
Page 27 - State for the time being, with the advice and consent of the Council, for the public service, in the necessary defence and support of the government of this State, and the protection and preservation of the subjects thereof, according to such acts as are, or shall be, in force within the same.
Page 11 - In all cases where there has been or shall be a devise, descent or bequest to collateral relatives or strangers, liable to the collateral Inheritance tax, to take effect in possession, or come into actual enjoyment after the expiration of one or more life estates, or a period of years...

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