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" 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. "
The Inheritance Tax Law: Containing All American Decisions and Existing Statutes - Strana 912
autor/autoři: Arthur Walker Blakemore, Hugh Bancroft - 1912 - 1376 str.
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Michigan Reports: Cases Decided in the Supreme Court of Michigan, Svazek 155

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 str.
...tax, shall deduct the tax therefrom ; and within thirty days thereafter shall pay over the same to the county treasurer as herein provided. If such legacy...be not in money, he shall collect the tax thereon as determined by the judge of probate from the person entitled thereto, unless such tax has been paid...
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Reports of Cases Decided in the Court of Appeals of the State of ..., Svazek 225

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1919 - 874 str.
...such executor * * * having in charge * * * any legacy * * * subject to such tax shall deduct the tax therefrom and shall pay over the same to the state...compelled to deliver any specific legacy or property 1919.] Opinion, per HOGAN, J. [225 NY] subject to tax under this article to any person until he shall...
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Atlantic Reporter, Svazek 113

1921 - 956 str.
...for distribution subject to the tax imposed by section 5 of this act shall deduct such tax therefrom. If such legacy or property be not in money, he shall collect the tax thereon upon the value thereof as determined by the board of tax commissioners from the person entitled thereto. He...
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The Southern Reporter, Svazek 91

1922 - 956 str.
...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...
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Taxation in American States and Cities

Richard Theodore Ely, John Huston Finley - 1888 - 594 str.
...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...
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The Revised Statutes of the State of New York: As Altered by ..., Svazek 2

New York (State) - 1889 - 816 str.
...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...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 str.
...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...
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California Decisions, Svazek 55

California. Supreme Court - 1918 - 912 str.
...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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Reports of Cases Argued and Determined in the Surrogates' Courts ..., Svazek 2

Theodore Connoly - 1892 - 732 str.
...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 MATTEB OF BIRD. person until he shall have collected the tax thereon." This section further...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 str.
...tax, shall deduct the tax therefrom; and within thirty days therefrom shall pay over the same to the county treasurer as herein provided. If such legacy...person entitled thereto. He shall not deliver or be com- NO property to pelled to deliver any specific legacy or property subject to Su"^'?-'"1 tax under...
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