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" 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... "
Wisconsin Session Laws - Page 471
by Wisconsin - 1945
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - Session laws - 1916 - 804 pages
...beneficial interest shall be one of Class B (ie the brother, sister, descendant of a brother or sister, or widow of a son, or the husband of a daughter of the decedent) at the rate of one and one-half per cent. Where the person shall be one of Class C (ie the brother...
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A Treatise on the Law of Legacies, Volume 1

Roper Stote Donnison Roper - Legacies - 1829 - 668 pages
...brother or sister of the father or mother of the deceased, a duty of 5Z. per cent. When the legatee is a brother or sister or a descendant of a brother or sister of the grandfather or grandmother of the deceased, a duty of (,l. per cent. And where the legatee is in any...
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The Succession Duty Act: (16 & 17 Vict. C. 51) : with Introduction, Notes ...

Charles Wycliffe Goodwin - Inheritance and succession - 1853 - 146 pages
...predecessor, a duty at the rate of one pound per centum upon such value: Where the successor shall be a brother or sister, or a descendant of a brother or sister of the predecessor, a duty at the rate of three pounds per centum upon such value : "Where the successor shall...
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Shaw's union officers' manual of duties [afterw.] Shaws' (The) Local ...

Local government manual - 1854 - 258 pages
...ancestor of the predecessor, a duty upon such value at the rate of £l 0 u Where the successor shall be a brother or sister, or a descendant of a brother or sister of the predecessor, a duty upon such value at the rate of .... 3 0 0 Where the successor shall be a brother...
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The Jurist, Volume 17, Part 2

Law - 1854 - 570 pages
...the predecessor, a duty at the rate of per centum upon such value : Where the successor shull be a brother or sister, or a descendant of a brother or sister of the predecessor, t duty at the rate of 3/. per centum upon such value : Where the successor shall be a...
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The Law Relating to the Probate, Legacy, and Succession Duties: Including ...

Leonard Shelford - Inheritance and transfer tax - 1855 - 466 pages
...the predecessor, a duty at the rate of II. per cent, upon such value: Where the successor shall be a brother or sister, or a descendant of a brother or sister of the predecessor, a duty at the rate of 31. per cent, upon such value: (d) 16 & 17 Viet. c. 51, s. 20. Where...
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The Unitarian almanac. Ed. by J. Webb

John Webb (Unitarian) - 1859 - 134 pages
...predecessor, a duty at the rate of one pound per cent, upon such value. Where the successor еhall be a brother or sister, or a descendant of a brother or sister of the predecessor, a duty at the rate of three pounds per cent, upon such value. Where the successor shall...
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Loftus's almanack for the wine, beer and spirit trades

Loftus's Almanack for Brewers - 1210 pages
...predecessor or deceased, a duty of 1/. per cent, upon euch value. Where the legatee or successor shall be a brother or sister, or a descendant of a brother or sister of the predecessor or deceased, a duty of 3/. per cent, upon such value. Whc/re the legatee or successor shall...
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Notes and Queries

Electronic journals - 1863 - 588 pages
...by the Act to .pay duty at that rate, the legatee referred to by your correspondent must have been a brother or sister, or a descendant of a brother or sister of the testatrix. There is now no rate of duty between one and three per cent. The Act of 55 Geo. III. c....
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The Merchants' Magazine and Commercial Review, Volume 51

Commerce - 1864 - 496 pages
...at the rate of one dollar per centum upon such value . . 1 per cent Where the successor shall he a brother or sister, or a descendant of a brother or sister of the predecessor, duty at the rate of two dollars per centum on the value . . . . .2 per cent Where the...
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