c. A radical change in theory as to the transfer taxed... 525 d. The amendments of 1911 - Tangibles and Intangibles. 526 e. The tax extended to curtesy .. f. Maximum and Minimum rates 3. The problem as the property of non-residents.. a. The previous policy of the State.... b. Real estate of corporations c. Co-partnership assets d. Exemptions. ... e. Joint estates ... 527 527 527 527 528 529 530 530 4. Text of the New York Statute with amendments to date.. 539 f. Capital invested in business g. Tenancies by the entirety.. h. Attempt to define a "resident" i. Computations. . . j. New rates and exemptions Adams v. Anderson, 23 Misc. 705, 53 Supp. 141... 57 Adee v. Campbell, 79 N. Y. 52.... 60 Adsit v. Adsit, 2 Johns Ch. 448.... 120 Ætna Ins. Co. v. Mayor, etc., 153 N. Y. 331, 47 N. E. 593... 445 Agnew, N. Y. L. J., Dec. 13, 1913... 87 Ahrens, N. Y. L. J., May 10, 1913. 389 Albany County Sav. Bk. v. McCarty, 149 N. Y. 71.. 121 Althause, 63 App. Div. 252, 71 Supp. 445; aff. 168 N. Y. 670, 61 N. E. 1127.... 240 Altman, 87 Misc. 256, 149 Supp. 601.. 169 Ambrosius v. Ambrosius, 167 App. Div. 244, 152 Supp. 562. 395 Ames, 141 Supp. 793..... 251 Ames v. Duryea, 6 Lans. 155; aff. 61 N. Y. 609.... Augsbury v. Shirtliff, 180 N. Y. 138, 72 N. E. 927.. 69 |