 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.  Annual Report - Página 168por New York (State). State Tax Commission - 1917Vista completa - Acerca de este libro
 | 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 páginas
...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."... | |
 | 1917 - 1116 páginas
...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... | |
 | 1919 - 924 páginas
...legacy 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 or trustee... | |
 | 1921 - 956 páginas
...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,... | |
 | 1922 - 956 páginas
...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... | |
 | Richard Theodore Ely, John Huston Finley - 1888 - 582 páginas
...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... | |
 | New York (State) - 1889 - 816 páginas
...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... | |
 | Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 páginas
...thereon npon 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 uny such legacy shall be... | |
 | California. Supreme Court - 1918 - 912 páginas
...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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