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" If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value, thereof from the person entitled thereto. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax under this... "
The Law of Taxable Transfers, State of New York: Being Article X of Chapter ... - Halaman 68
oleh Harry Noyes Greene - 1901 - 204 halaman
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Michigan Reports: Cases Decided in the Supreme Court of Michigan, Volume 155

Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - 1909 - 812 halaman
...of probate from the person entitled thereto, unless such tax has been paid to the county treasurer. He shall not deliver or be compelled to deliver any...specific legacy or property subject to tax under this act to any person until the tax assessed thereon has been paid to him or to the county treasurer."...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Volume 225

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1919 - 874 halaman
...deduct the tax therefrom and shall pay over the same to the state comptroller or county treasurer, as herein provided. If such legacy or property be...compelled to deliver any specific legacy or property 1919.] Opinion, per HOGAN, J. [225 NY] subject to tax under this article to any person until he shall...
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The Northeastern Reporter, Volume 114

1917 - 1116 halaman
...its payment; that he símil have power to sell the property of his decedent to pay such tax ; that he shall not deliver, or be compelled to deliver, any specific legacy or property subject to such tax to any person until he shall have collected the tax thereon ; that in the collection of unpaid...
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Atlantic Reporter, Volume 113

1921 - 956 halaman
...shall collect the tax thereon upon the value thereof as determined by the board of tax commissioners from the person entitled thereto. He shall not deliver...any specific legacy or property subject to tax under section б of this act to any person until he shall have collected the tax thereon. • • * Legatees,...
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The Southern Reporter, Volume 91

1922 - 956 halaman
...or administrator from the estate for the payment of the tax Imposed by this act, and provides that he shall not deliver, or be compelled to deliver,...any specific legacy or property subject to tax under section 5 of this act to any person until he shall have collected the tax thereon, and that he shall...
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Taxation in American States and Cities

Richard Theodore Ely, John Huston Finley - 1888 - 582 halaman
...thereon upon the appraised value thereof from the legatee or person entitled to such property, and he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be...
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The Revised Statutes of the State of New York: As Altered by ..., Volume 2

New York (State) - 1889 - 816 halaman
...thereon upon the appraised value thereof from the legatee or person entitled to such property, and lie shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be...
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California Decisions, Volume 55

California. Supreme Court - 1918 - 912 halaman
...collect the tax thereon from the person to whom it was distributed, before such distribution, and that "he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon". Section 1 provided that "all administrators,...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 halaman
...legacy or property subject to the .bar- before paying the same over to the legatee,2 and he cannot deliver or be compelled to deliver any specific legacy or property subject to the tax to any person until he shall have collected the tax thereon.8 Such executors have full power...
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The New York Supplement, Volume 10

1890 - 1094 halaman
...subject to said tax, to deduct the tax therefrom if it be money; and further provides that he shall not be compelled to deliver any specific legacy or property subject to tax until he has collected the tax thereon. Section 8 requires the payment to the comptroller, within 30...
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