GENERAL INDEX. ACCOUNTING: A. PAGE. executors, etc., not entitled to final accounting where a tax is provision of section 222, Tax Law, not repealed by implication. 323 316 when tax did not accrue until termination of life estate...... 320 where appointment is to be exercised.....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 66 the word "vested" is equivalent to accrued ACTS: 84 127 84 are construed as prospective unless retroactive intent is clear.. 18 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- 4 ..... amendment appointing appraiser in New York, Kings, and Erie 5 amendment allowing county treasurers to act as appraiser 5 amendment taxing real estate to one per cent. class (Chap. 41, 5 amendment adding subdivision 5 (now subdivision 6) to section 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 16 ADMINISTRATION: known and estimated expenses of, a proper deduction........ 485 cannot be sued individually for tax withheld... 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 AGGREGATE PROPERTY REAL AND PERSONAL: 121 determines the liability of each transfer to taxation........ .13, 277 13 Chap. 76, Laws of 1899, amending section 220, did not change 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 § 282 repealed; § 245 revised therefrom.. 148 .337, 595 (See Acts; Constitutionality.)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- |