Reports of Cases Decided in the Court of Appeals of the State of New York, Volum 150New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels Lawyers Co-operative Publishing Company, 1859 |
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Side 4
... passed in 1892 , ( Chap . 399 , Session Laws ) , and is known as " The Transfer Tax Act . " By section one , a tax is imposed upon the transfer of any real or personal property of the value of five hundred dollars or over , in the ...
... passed in 1892 , ( Chap . 399 , Session Laws ) , and is known as " The Transfer Tax Act . " By section one , a tax is imposed upon the transfer of any real or personal property of the value of five hundred dollars or over , in the ...
Side 11
... passed in 1892 , entitled " An act in relation to taxable transfers of property . " ( L. 1892 , chap . 399. ) The first legislation upon the subject in this state was in 1885 , when an act was passed " to tax gifts , legacies and ...
... passed in 1892 , entitled " An act in relation to taxable transfers of property . " ( L. 1892 , chap . 399. ) The first legislation upon the subject in this state was in 1885 , when an act was passed " to tax gifts , legacies and ...
Side 12
... passed which it is now our duty to construe . While the courts should carefully gather the intention of the legislature , so far as may be , from the language of the statute , they should also bear in mind the facts which led to the ...
... passed which it is now our duty to construe . While the courts should carefully gather the intention of the legislature , so far as may be , from the language of the statute , they should also bear in mind the facts which led to the ...
Side 13
... passing under the laws of this state , without regard to where the property may be ; 2 , the property of non - residents , passing under the laws of another state , when the property is within this state . What is meant by the phrase ...
... passing under the laws of this state , without regard to where the property may be ; 2 , the property of non - residents , passing under the laws of another state , when the property is within this state . What is meant by the phrase ...
Side 14
... passing or transferred to those not therein specifically exempted from the provisions of this act and shall include all property or interest therein , whether situate within . or without this state , over which this state has any juris ...
... passing or transferred to those not therein specifically exempted from the provisions of this act and shall include all property or interest therein , whether situate within . or without this state , over which this state has any juris ...
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Populære avsnitt
Side 502 - All city, town, and village officers, whose election or appointment is not provided for by this Constitution, shall be elected by the electors of such cities, towns, and villages, or of some division thereof, or appointed by such authorities thereof, as the Legislature shall designate for that purpose.
Side 522 - Appointments and promotions in the civil service of the State, and of all the civil divisions thereof, including cities and villages, shall be made according to merit and fitness to be ascertained, so far as practicable, by examinations, which, so far as practicable, shall be competitive...
Side 469 - Senate, shall appoint three persons, not more than two of whom shall belong to the same political party, who shall be styled a "State Board of Arbitration...
Side 13 - 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.
Side 345 - ... an accomplice, unless he be corroborated by such other evidence as...
Side 73 - The rights of the holder are to be determined by the simple test of honesty and good faith, and not by a speculative issue as to his diligence or negligence.
Side 464 - No member of this state shall be disfranchised, or deprived of any of the rights or privileges secured to any citizen thereof, unless by the law of the land or the judgment of his peers.
Side 476 - Gray, 84, is applicable, that if the different parts "are so mutually connected with and dependent on each other, as conditions, considerations or compensations for each other, as to warrant a belief that the legislature intended them as a whole, and that, if all could not be carried into effect, the legislature would not pass the residue independently, and some parts are unconstitutional, all the provisions which are thus dependent, conditional or connected, must fall with them.
Side 13 - If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the state comptroller or the treasurer of the proper county on the transfer thereof.
Side 14 - 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, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein prescribed. The word "decedent" as used in this Act shall include the testator, intestate, grantor, bargainer, vendor, or donor. The words "county treasurer...