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" 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. "
A Treatise on the Law of Inheritance Taxation: With Practice and Forms - Halaman 541
oleh Lafayette Blanchard Gleason, Alexander Otis - 1917 - 836 halaman
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Reports of Cases Argued and Determined in the Supreme Court And ..., Volume 88

New Jersey. Supreme Court - 1916 - 848 halaman
...of the state. "Second. When the transfer is by will or intestate law, of property within the state, and the decedent was a non-resident of the state at the time of his death." The Supreme Court of the United States, construing this statute, held that the imposition of such a...
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - 1921 - 1060 halaman
...by will or intestate law, of tangible or intangible property within the jurisdiction of this state, and the decedent was a non-resident of the state at the time of his death. 3. Whenever the property of a resident decedent, or the property of a non-resident decedent within...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 276

Illinois. Supreme Court - 1917 - 724 halaman
...resident of the State. 2. When the transfer is by will or intestate laws of property within the State and the decedent was a non-resident of the State at the time of his death." There is no difference in meaning or effect between the provision of the act of 1895 subjecting to...
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The Central Law Journal, Volume 83

1916 - 502 halaman
...proportion as the value of the real property of such corporation, joint stock company or association, or as the value of the entire property of such partnership...was a nonresident of the state at the time of his quite so definite as that of New York but is more comprehensive in its inferences and more extensive...
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volume 51

Wisconsin. Supreme Court, Abram Daniel Smith, Philip Loring Spooner, Obadiah Milton Conover, Frederic King Conover, Frederick William Arthur, Frederick C. Seibold - 1881 - 764 halaman
...the county in which the deceased resided at the time of his death (or, I think, in case the deceased was a non-resident of the state at the time of his death, the county in which he left assets in this state), and which had jurisdiction of the estate;" and (2)...
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volume 87

Indiana. Supreme Court, Horace E. Carter, Albert Gallatin Porter, Gordon Tanner, Benjamin Harrison, Michael Crawford Kerr, James Buckley Black, Augustus Newton Martin, Francis Marion Dice, John Worth Kern, John Lewis Griffiths, Sidney Romelee Moon, Charles Frederick Remy - 1883 - 680 halaman
...p. 61. SAME. — In such case, the complaint, to show title in the State, must allege, either that the decedent was a non-resident of the State at the time of his death, or, if a resident, that he left no non-resident alien heirs, or, if any, that they did not convey the land...
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The Pacific Reporter, Volume 37

1894 - 1156 halaman
...next of kin of the deceased, to maintain this notion, the petition must have alleged that the deceased was a nonresident of the state at the time of his death, or that, since his death, no administrator has been appointed for his estate. All of this Is omitted from...
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Atlantic Reporter, Volume 73

1909 - 1162 halaman
...that a tax may be Imposed "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." The prosecutors reasons synthetically considered Involve two propositions, the first of which attacks...
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Atlantic Reporter, Volume 101

1917 - 1194 halaman
...» When the transfer is by will * * * of shares of stock of corporations of this state, » • • and the decedent was a nonresident of the state at the time of his death. * * * " Section 1. "20. The words 'estate' and 'property' whoreever used in this act « * * shall be...
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The Southwestern Reporter, Volume 53

1900 - 1234 halaman
...30 SW 639, was an action by an administrator appointed in this state on the estate of a decedent who was a nonresident of the state at the time of his death, but he had no personal estate in Kentucky, other than the demand given by the Kentucky Statutes to...
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