GENERAL INDEX.

GENERAL INDEX.

ACCOUNTING:

A.

PAGE.

executors, etc., not entitled to final accounting where a tax is
due, without producing receipt (§ 236, Tax Law)......... 579

provision of section 222, Tax Law, not repealed by implication. 323
right to tax is coincident with devolution of title...

316

when tax did not accrue until termination of life estate...... 320

where appointment is to be exercised.....

.147, 317

where life tenant can use principal..

318

ACCRUED RIGHTS:

contingent interests acquired prior to statute, not affected..... 162
not taxable if prior to Tax Law..

66

the word "vested" is equivalent to accrued
where estate vested prior to the Tax Law....

ACTS:

84

127

84

are construed as prospective unless retroactive intent is clear.. 18
first taxing personal property transferred to lineals and others

in one per cent. class...

.41, 271

first taxing real property transferred to lineals and others in

PAGE.

ACTS-Continued:

PROVISIONS DECLARED CONSTITUTIONAL:

amendment of section 230, taxing immediately contingent es-
tates (Chap. 76, L. 1899).

4

.....

amendment appointing appraiser in New York, Kings, and Erie
counties (Chap. 658, L. 1900).....

5

amendment allowing county treasurers to act as appraiser
(Chap. 173, L. 1901).....

5

amendment taxing real estate to one per cent. class (Chap. 41,
L. 1903)

5

amendment adding subdivision 5 (now subdivision 6) to section
220, relative to power of appointment (Chap. 284, L. 1897).
declared constitutional by U. S. Supreme Court.

4

14

effect of the repeal of the Act of 1885...

17

PROVISION DECLARED UNCONSTITUTIONAL:

part of Chap. 76, Laws 1899, taxing estates vesting prior to
June 30, 1885...

16

ADMINISTRATION:

known and estimated expenses of, a proper deduction........ 485
ADMINISTRATORS:

cannot be sued individually for tax withheld...
collection of tax by......

343

.334, 335, 340

(See Appraisal; Appraiser; Appeals; Executors.)

not included in legacy to children in case of father's death.....

285

when loans and not gifts..

when provisions of will cancel the advancement..

92

60

93

92

AGREEMENT:

antenuptial, property passing by, not taxable....

PAGE.

90

gift in consideration of agreement to care for donor for life.... 130
gifts upon conditions or agreements, when taxable....

AGGREGATE PROPERTY REAL AND PERSONAL:

121

determines the liability of each transfer to taxation........ .13, 277
rule not changed by Chap. 41, Laws of 1903....

13

Chap. 76, Laws of 1899, amending section 220, did not change
provisions of subdivision 5 (now subdivision 6) of section 220
respecting taxation of transfers by exercise of power of ap-
pointment

from June 1, 1905, to June 1, 1909...

not retraoctive unless stated to be..

Since 1905:

to 220..

to 221.

to $ 225.

to 227..

to § 229.

to § 230.

to § 232.

to § 237..

§ 282 repealed; § 245 revised therefrom..

148
23-25

.337, 595

(See Acts; Constitutionality.)

AMERICAN EXPERIENCE TABLES OF MORTALITY:

showing value of annuity of $1, at various ages, and value of

449

discrepancy between aggregate value of life estate and re-
mainder explained