Report of the Tax Commissioner for Biennial Period ... to His Excellency, the Governor ... |
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Abstract of Taxable Acres action Acts actual additional amount annual assessed assessors Association Average basis Board of Equalization board of relief bonds Borough buildings Canaan capital stock cent changes Chapter City collection compared complete Connecticut Continued corporations COUNTY debt deducted definite determined dollars East Enrollment exempt Fairfield Fire give given grand list hand Hartford Haven held hundred increase increase or decrease inheritance tax Insurance Company interest Investments January land Letter London meeting method military Mills Money Mortgage Municipal NAME National Bank nonresident North Number October paid payment persons poll possible present Public Railroad railway real estate receipts relative resident result returned Savings Bank schools secure sent shares societies statement statute statutory Table tax collector tax commissioner tax law tax rate taxable property taxation tion Total value town Trust Company uniform valuation Windsor York
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Halaman 40 - ... for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth birthday and was continuous for said ten years thereafter...
Halaman 52 - All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and the State wherein they reside.
Halaman 39 - transfer " as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words
Halaman 50 - A tax, in its essential characteristics," said the court, " is not a debt, nor in the nature of a debt. A tax is an impost levied by authority of government upon its citizens or subjects for the support of the State. It is not founded on contract or agreement. It operates in invitum. A debt is a sum of money due by certain and express agreement.
Halaman 40 - Exceptions , , . * . , ., . ,. ,,_ and limitations. passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Halaman 39 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state at the time of his death.
Halaman 35 - That all men when they form a social compact, /' are equal in rights; and that no man, or set of men are entitled to exclusive public emoluments or privileges from the community.
Halaman 39 - When the transfer is of intangible property, or of tangible property within the state, made by a resident, or of tangible property within the state made by a nonresident, by deed, grant, bargain, sale, or gift, made...
Halaman 39 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal...
Halaman 39 - 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.