 | Law reports, digests, etc - 1902 - 1188 pages
...TAXATION— EXEMPTION— LEGACIES— CObLEGiaS. Under St. 1891, c. 426, { 1, exempting from taxation legacies for charitable, educational, or religious societies...property of which is exempt by law from taxation, a legacy to Bowdoin College, in the state of Maine, incorporated uuder St. 1794, c. 12, ia not exempt,... | |
 | Law - 1895 - 1148 pages
...descendant of any adopted child, the wife or widow of a son, or the husband of a daughter of a decedent, or to or for charitable, educational or religious societies or institutions the property of which Is by law exempt from taxation shall be subject to a tax of five per centum of Its value for the use of... | |
 | Law reports, digests, etc - 1900 - 1134 pages
...287. The collateral Inheritance tax of Massachusetts (Laws 1891, p. 1028) exempts from its provisions educational or religious societies or Institutions, the property of which Is exempt from taxation. Legacies were given by a resident of Massachusetts to the Congregational Church and... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - Inheritance and transfer tax - 1890 - 404 pages
...descendant of any adopted child, the wife or widow of a son, or the husband of a daughter of a decedent, or to or for charitable, educational or religious societies...property of which is exempt by law from taxation, shall be subject to a tax of live per centum of its value, for the use of the Commonwealth ; and all... | |
 | Massachusetts. General Court. Senate - Massachusetts - 1891 - 1128 pages
...the bill be amended, in section 1, by inserting after the word " decedent," in line 15, the words "or to or for charitable, educational or religious societies...the property of which is exempt by law from taxation ;" in section 2, by striking out the words " sixty days," and inserting, in place thereof, the words... | |
 | Massachusetts. General Court. Joint Special Committee on Taxation - Massachusetts - 1894 - 184 pages
...descendant of any adopted child, the wife or widow of a son, or the husband of a daughter of a decedent, or to, or for, charitable, educational or religious societies...property of which is exempt by law from taxation, shall be subject to a tax of five per centum of its value, for the use of the Commonwealth ; and all... | |
 | William John Tossell - Law reports, digests, etc - 1905 - 832 pages
...which they were given. In Massachusetts the exception relied on was in the words : *' Other than * * * to or for charitable, educational, or religious societies,...property of which is exempt by law from taxation." The court, holding the exemption not applicable to the bequest under consideration, say : " Very likely... | |
 | Benjamin Franklin Dos Passos - Inheritance and transfer tax - 1895 - 738 pages
...descendant of adopted child. ((i) Wife or widow of a son. (7) Husband of a daughter of decedent. (8) Charitable, educational, or religious societies or...property of which is exempt by law from taxation. (9) Estates of less than $10,000. (10) Executors, compensation to. Excess taxable.35 <1) New Jersey.i*... | |
 | Massachusetts. Supreme Judicial Court - Law reports, digests, etc - 1895 - 732 pages
...time when payments on account of it are made. 1IM. 8. The exemption under St. 1891, c. 425, § 1, of "charitable, educational. or religious societies or institutions, the property of which is exempt by iaw from taxation,'' from the payment of the tax imposed by that statute, is confined to societies... | |
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... to, or for, charitable, educational or religious societies or institutions, the property of which is exempt by law from taxation... 
