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" If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value, thereof from the person entitled thereto. "
Annual Report - Stran 168
avtor: New York (State). State Tax Commission - 1917
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Michigan Reports: Cases Decided in the Supreme Court of Michigan, Količina 155

Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - 1909 - 812 strani
...of probate from the person entitled thereto, unless such tax has been paid to the county treasurer. He shall not deliver or be compelled to deliver any...specific legacy or property subject to tax under this act to any person until the tax assessed thereon has been paid to him or to the county treasurer."...
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Reports of Cases Decided in the Court of Appeals of the State ..., Količina 225

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1919 - 874 strani
...treasurer, as herein provided. If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value thereof from the person entitled...compelled to deliver any specific legacy or property 1919.] Opinion, per HOGAN, J. [225 NY] subject to tax under this article to any person until he shall...
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The Northeastern Reporter, Količina 114

1917 - 1116 strani
...its payment; that he símil have power to sell the property of his decedent to pay such tax ; that he shall not deliver, or be compelled to deliver, any specific legacy or property subject to such tax to any person until he shall have collected the tax thereon ; that in the collection of unpaid...
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The Northeastern Reporter, Količina 123

1919 - 924 strani
...legacy or property for distribution subject to such tax shall deduct the tax therefrom." And further, "if any such legacy shall be charged upon or payable out of real property, the ' * * devisee shall deduct such tax therefrom and pay it to the administrator, executor or trustee...
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Atlantic Reporter, Količina 113

1921 - 956 strani
...shall collect the tax thereon upon the value thereof as determined by the board of tax commissioners from the person entitled thereto. He shall not deliver...any specific legacy or property subject to tax under section б of this act to any person until he shall have collected the tax thereon. • • * Legatees,...
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The Southern Reporter, Količina 91

1922 - 956 strani
...or administrator from the estate for the payment of the tax Imposed by this act, and provides that he shall not deliver, or be compelled to deliver,...any specific legacy or property subject to tax under section 5 of this act to any person until he shall have collected the tax thereon, and that he shall...
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Taxation in American States and Cities

Richard Theodore Ely, John Huston Finley - 1888 - 582 strani
...thereon upon the appraised value thereof from the legatee or person entitled to such property, and he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be...
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The Revised Statutes of the State of New York: As Altered by ..., Količina 2

New York (State) - 1889 - 816 strani
...thereon upon the appraised value thereof from the legatee or person entitled to such property, and lie shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 strani
...thereon npon the appraised value thereof from the legatee or person entitled to such property, and he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon; and whenever uny such legacy shall be...
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California Decisions, Količina 55

California. Supreme Court - 1918 - 912 strani
...collect the tax thereon from the person to whom it was distributed, before such distribution, and that "he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon". Section 1 provided that "all administrators,...
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