...ground. The court 'below held that the language of the third clause of section I of the statute, that such tax shall also be imposed when any such person...entitled in possession or expectancy to any property or income therefrom by any such transfer, "whether made before or after the passage of this act," expressly...

...enjoyment at or after such death" (that is, after the death of the donor). "5. When any such person * * • becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any suclt transfer whether made before or after the passage of this chapter." This charge, for convenience...

...made in contemplation of the death of the grantor, vendor, or donmor, or intended to take effect, in possession or enjoyment at or after such death. Such...entitled, in possession or expectancy, to any property or time income thereof by any such transfer, whether made before or after time passage of timis act. Such...

...trust or otherwise, etc." And subdivision 3 of said section declares : " Such tax shall also be inposed when any such person or corporation becomes beneficially...property or the income thereof, by any such transfer, except as otherwise prescribed in the next section." The next section relates to exceptions and limitations,...

...made in contemplation of the death of the grantor, vendor, or donor, or intended to take effect, in possession or enjoyment, at or after such death. Such...entitled, in possession or expectancy, to any property or income thereof by any such transfer, whether made before or after the passage of the act. The statute...

...made in contemplation of the death of the grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death. Such]...transfer, whether made before or after the passage qf this act. Such tax shall' be at the rate of five per centum upon the clear market value of such...

...take effect in possession or enjoyment at or after such death." They also provide that such tax shall be imposed ''When any such person or corporation becomes...by any such transfer, whether made before or after THIRD DEPARTMENT, NOVEMBER TERM, 1901. [Vol. 6fl. the passage of this act." The last paragraph quoted...

...case directly within the statute making such transfer liable to a tax. The statute provides that " when any such person or corporation becomes beneficially...property, or the income thereof by any such transfer," the transfer shall be taxable. (Tax Law [Laws of 1896, chap. 908], § 220, snbd. 4, as amd. by Laws...

...grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such dea'h. Such tax shall also be imposed when any such person...corporation becomes beneficially entitled, in possession or exp 'ctanoy. to any property or the income thereof by any such transfer, whether made before or after...

...made in contemplation of the death of the grantor, vendor or donor, or intending to take effect, nv possession or enjoyment, at or after such death. Such...thereof, by any such transfer, whether made before or.after the passage of this act. Such tax shall be at the rate of five (5) percent. upon the clear...