 ... are dependent upon contingencies or Conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or...  Documents of the Senate of the State of New York - Page 178by New York (State). Legislature. Senate - 1917Full view - About this book
 | Kentucky - 1918 - 808 pages
...or abridged, a tax shall be imposed upon such transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would be possible under the existing laws, and such tax shall be due and payable forthwith out of the property transferred; and... | |
 | 1922 - 956 pages
...interest of the beneficiaries are to be taxed ¡it the lowest rate within its class, and provides: "And such tax so imposed shall be due and payable...executors or trustees out of the property transferred." Section 18 provides for the deduction by the executor or administrator from the estate for the payment... | |
 | 1920 - 1070 pages
...or abridged, a tax shall be Imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would...amount of said tax in accordance with this provision." [1] The provision that when property is transferred, and the rights and interests of the transferees... | |
 | 1916 - 1216 pages
...transfer at the highest rate which upon the happening of any of the contingencies would be possible — "and the surrogate shall enter a temporary order determining...happening of any contingency whereby the said property, * * * is transferred to a person or corporation exempt from taxation under the provisions of this article,... | |
 | 1908 - 1288 pages
...highest rate which, on the happening of any of the said contingencies or conditions, would be posslble under the provisions of this article, and such tax...executors or trustees out of the property transferred." If taxable at all against the Jacobs, it must be at 5 per cent. As to the third ground of objection:... | |
 | 1903 - 1338 pages
...or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would...under the provisions of this article, and such tax shall be due and payable forthwith, out of the property transferred." Prior to the enactment of this... | |
 | 1904 - 1246 pages
...highest rate which, on the happenings of any of the said contingencies or conditions, would be impossible under the provisions of this article, and such tax so imposed shall be payable forthwith by the executors or trustees out of the property transferred." By this amendment... | |
 | New York (State). Courts, Francis Blaine Delehanty (Reporter), Austin B. Griffin (Reporter), Robert George Scherer (Reporter), Edward Jordan Dimock (Reporter), Joseph Albert Lawson (Reporter), Charles Cook Lester (Reporter), William Van Rensselaer Erving (Reporter), Louis J. Rezzemini (Reporter) - 1901 - 942 pages
...or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would...tax so imposed shall be due and payable forthwith, out of the property transferred; provided, however, that on the happening of any contingency whereby... | |
 | New York (State). Supreme Court. Appellate Division - 1917 - 1196 pages
...on a contingent remainder has been determined at the highest rate which on the happening of any of said contingencies or conditions would be possible under the provisions of this article, the State Comptroller, in the counties wherein this tax is payable direct to him, and in all other... | |
 | New York (State) - 1899 - 936 pages
...or abridged, a tax shall be imposed upon said transfer at the highest rate which, on the happening of any of the said contingencies or conditions, would...tax so imposed shall be due and payable forthwith, out of the property transferred; provided, however, that on the happening of any contingency whereby... | |
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