| 1901 - 1172 pages
...made before or after the passage of this act." Section 222 of the same law provides that all taxes shall be due and payable at the time of the transfer, except that "taxes upon the transfer of any estate, property or Interest therein limited, conditioned, dependent... | |
| 1913 - 1290 pages
...368, Laws 1905), provided so far as is material to be considered upon this appeal, as follows : "Sec. 222. Accrual and payment of tax. — All taxes imposed...the transfer, except as herein otherwise provided. * * * Such tax shall be paid to the State Comptroller in a county in which the office of appraiser... | |
| 1915 - 1242 pages
...section 230. See, also, the Zborowski Case, post. Section 222 of the Tax Law is as follows: "AH laxes Imposed by this article shall be due and payable at...the transfer, except as herein otherwise provided.". By a subsequent clause it is provided that taxes upon the transfer of certain estates in expectancy... | |
| 1914 - 1282 pages
...property or interest therein of the decedent, grantor, or donor. Section 223 provides that all taxes shall be due and payable at the time of the transfer, except when the value of the property transferred cannot be ascertained. It will be noted that the tax is... | |
| Robert Cushing Cumming - 1896 - 622 pages
...unless a bond shall have been filed as prescribed by section two hundred and twenty-six of this chapter. All taxes imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited,... | |
| New York (State). Supreme Court. Appellate Division - 1916 - 1154 pages
...shall be at the rate of one per centum on any amount in excess of five thousand dollars." Section 222: "All taxes imposed by this article shall be due and payable at the time of the transfer." Section 224: "Every such tax App. Div.] First Department, January, 1916. shall be and remain a lien... | |
| New York (State) - 1896 - 1294 pages
...unless a bond shall have been filed as prescribed by section two hundred and twentysix of this chapter. All taxes imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited,... | |
| New York (State). Commissioners of Statutory Revision - 1896 - 782 pages
...unless a bond shall have been filed as prescribed by section two hundred and twenty-six of this chapter. All taxes imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited,... | |
| New York (State) - 1896 - 764 pages
...unless a bond shall have been filed as prescribed by section two hundred and twenty-six of this chapter. All taxes Imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited,... | |
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