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" When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state. "
Digest of State Laws Relating to Inheritance and Estate Taxes, 1938 - Page 109
by United States. Bureau of the Census - 1938 - 147 pages
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Reports of Cases Argued and Determined in the Supreme Court And ..., Volume 88

New Jersey. Supreme Court - 1916 - 848 pages
...income therefrom, in trust or otherwise, to persons or corporations, in the following eases : "First. When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state. "Second....
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 267

Illinois. Supreme Court - 1915 - 734 pages
...the transfer of any property when the transfer is made by will or by the intestate laws of this State from any person dying seized or possessed of the property while a resident of the State. George Weller died a resident of 11linois, but he was not seized or possessed of the property...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 263

Illinois. Supreme Court - 1914 - 714 pages
...upon the transfer of all property to persons, institutions or corporations "not hereinafter exempted," when the transfer is by will or by the intestate laws of this State. When the transfer is to or for the use of certain persons, including the wife, "the rate of...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 264

Illinois. Supreme Court - 1915 - 718 pages
...therein or income therefrom, in trust or otherwise, not therein exempted, in the following cases : (1) When the transfer is by will or by the intestate laws of the State from any person dying seized or possessed of the property while a resident of this State;...
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Atlantic Reporter, Volume 104

1919 - 1046 pages
...trust or otherwise, to persons or corporations, except as hereinafter provided, in the following cases: When the transfer is by will or by the intestate laws of this state from any person dying, seized or possessed of the property while a resident of the state. All...
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The New York Supplement, Volume 27

1894 - 1218 pages
...corporations not exempt by law from taxation on real or personal property in the following cases: (1) When the transfer is by will or by the intestate laws of this state, from any person dying seized or possessed of the property while ;i resident of the state. *...
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The New York Supplement, Volume 87

1904 - 1262 pages
...transfer of any property, real or personal, of the value of five hundred dollars or over, * * • wheii the transfer is by will or by the intestate laws of this state," etc. This is the section which imposes the tax. Section 2.2.1 provides for certain exemptions,...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...corporations not exempt by law from taxation on real or personal property in the following cases : 1. When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state. AMENDMENT-LAWS...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 pages
...x^,.'" persons or corporations, on real or personal property, in the PUBLIC ACTS, 1893.— No. 205. 1. When the transfer is by will or by the intestate laws of this State from any person dying seized or possessed of the property while a resident of this State. 2....
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The American and English Encyclopedia of Law, Volume 24

John Houston Merrill, Thomas Johnson Michie, Charles Frederic Williams, David Shephard Garland - 1894 - 1068 pages
...approved April 30, 1892. The present law of New fork provides for the tax in the following language: "(i.) When the transfer is by will or by the intestate laws of this state from any person dying seised or possessed of the property while a resident of the state. (2.)...
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