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" 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. "
Annual Report of the American Bar Association: Including Proceedings of the ... - Página 221
por American Bar Association - 1891
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1916 - 804 páginas
...inheritance, etc. Subsection 1. Transfers Subject to Tax. — All property which shall pass, by will or by intestate laws of this State, from any person who may die seized or possessed of the s'vme while a resident of this State, or if such decedent was not a resident of this State at the time...
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Reports of Cases Argued and Determined in the Supreme Court And ..., Volume 88

New Jersey. Supreme Court - 1916 - 848 páginas
...or personal property in the following cases : Hopper v. Edwards. 88 NJL "First. 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. "Second. When the transfer...
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 276

Illinois. Supreme Court - 1917 - 724 páginas
...enumerates property upon which inheritance tax can be levied, as follows: "1. 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. 2. When the transfer is by...
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Cases Decided in the Court of Claims of the United States, Volume 66

United States. Court of Claims - 1929 - 868 páginas
...also states (referring to Nebraska statutes) : " The inheritance tax law makes all property taxable ' which shall pass by will or by the intestate laws of this State.' The succession law of 1907 is indubitably ' the intestate law of this State.' In fact, it is now the...
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The Pacific Reporter, Volume 109

1910 - 1150 páginas
...state, whether the owner was at his death a resident of this state or not; for the express provision is: "After the passage of this act, all property which...intestate laws of this state, from any person who may die, seised or possessed of the same, while a resident of this state, or If such decedent was npt a resident...
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The Pacific Reporter, Volume 49

1897 - 1152 páginas
...for Its collection, and to direct the disposition of the proceeds." Section 1 of the act declares: "After the passage of this act all property which...Intestate laws of this state, from any person who may dip seized or possessed of the same while a resident of this state • • • to any person or persons...
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The Pacific Reporter, Volume 164

1917 - 1228 páginas
...this language, which was adopted by the trial court, is that the state has imposed this tax only on "all property which shall pass, by will or by the intestate laws of this state" ; that in the succeeding part of the sentence, grammatically and by necessary construction (since this...
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The Pacific Reporter, Volume 65

1901 - 1148 páginas
...to be found in St. 1893, p. 193. It provided that all property of an estate valued at $500 or more, which shall pass by will or by the intestate laws of this state, other than to or for the use of certain relatives of the decedent named In the statute, shall be subject...
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The Pacific Reporter, Volume 51

1898 - 1134 páginas
...a law establishing a tax on direct and collateral Inheritances. The law substantially provides that "all property" which shall pass by will, or by the Intestate laws of the state, from any person who may die seised or possessed of the same, shall be, and is, subject to...
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The Pacific Reporter, Volume 108

1910 - 1168 páginas
...TAX — CONSTRUCTION OF STATUTE. The provision of Inheritance Tai Law (St. 1905, c. 314) § 1. that all property "which shall pass by will or by the intestate laws" shall be subject to the tax, means to pass by virtue and force of the law governing testate or intestate...
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