 | Samuel Hazard - 1828 - 432 pages
...executor or administrator shall be com to be mi-lit into his hands of a sum computed upon its value as aforesaid. And wherever any such legacy shall be charged...aforesaid, and pay the amount so deducted to the executor. Sec. LXIII. If the legacy so to be paid or delivered, be given to any such person during a limited... | |
 | 1919 - 924 pages
...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... | |
 | 1921 - 956 pages
...property for distribution, subject to said tax, shall deduct the tax therefrom, • • • and whenever any such legacy shall be charged upon or payable out...heir or devisee, before paying the same, shall deduct said tax therefrom and pay the same to the executor, administrator or trustee, and the same shall remain... | |
 | 1900 - 1124 pages
...tax is payable out of the residuary estate; Act 1887 providing that, when such legacy is charged on or payable out of real estate, the heir or devisee, before paying the same, shall deduct therefrom the tax, and pay it to the executor, applying only where the tax is payable by the collateral legatee... | |
 | 1887 - 344 pages
...order relative thereto as equity shall require. II !_ -Л 1- 1 II 1 I » Condition ur CÜQ9. Whenever such legacy shall be charged upon or payable out of real estate, ^n>i<MT. the heir or devisee, before paying the same, shall deduct therefrom at the rate when legacy... | |
 | Richard Theodore Ely, John Huston Finley - 1888 - 582 pages
...property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be charged upon or payable out...heir or devisee before paying the same, shall deduct said tax therefrom, and pay the same to the executor, administrator or trustee, and the same shall... | |
 | William Henry Whittaker, Ohio - 1888 - 846 pages
...estate—enforcement of payment. Whenever any legacies subject to said tax shall be charged upon or payable out of any real estate, the heir or devisee, before paying the same, shall deduct said tax therefrom and pay it to the executor, administrator, or trustee, and the same shall remain... | |
 | New York (State) - 1889 - 816 pages
...property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be charged upon or payable out of real estate, the heir or devisee before ¡laying the same, shall deduct said tax therefrom, and pay the same to the executor, administrator... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...property subject to tax under this act, to any person until he shall have collected the tax thereon." If any such legacy shall be charged upon or payable out of real property the heir or devisee shall deduct such tax therefrom and pay it to the administrator, executor... | |
 | New Jersey - 1893 - 650 pages
...or property subject to tax to any person until he shall have collected the tax thereon; and whenever any such legacy shall be charged upon or payable out...heir or devisee, before paying the same, shall deduct said tax therefrom and pay the same to the executor, administrator or trustee, and the same shall 24... | |
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... paid; and the payment thereof shall be enforced by the executor, administrator or... 
