estate vested prior to Transfer Tax Law... exercise of appointment over funds without this State.... situs of property immaterial..... fund, to pay annuity created by a trust agreement.. legacy given in consideration of a home (Act of 1887). legacy paid from property not belonging to decedent.. 89 87 legacy to a corporation named but not in existence.. 89 proceeds of gratuity fund of New York Produce Exchange.. 88 United States bonds between May 1, 1892, and March 21, 1898. 86 93 bond and mortgage held by husband and wife jointly... both registered and coupon bonds of a nonresident if here at his 77 - Continued: TAXABLE TRANSFERS debts due from a legatee...... debts owing by a resident to a nonresident decedent.... devise of land subject to mortgage, equity only is taxable. PAGE. 47 59 60 47 legacy imposed with a trust.... leasehold interests in land, were prior to 1903.. legacy in payment of a debt.... legacy in lieu of dower is not a debt of the estate.... legacy payable to a nonresident who dies before receiving it, legacy to a widow in lieu of dower... 60 58 56 79 54 56 masses, where bequest for is to a pastor or executor.. .52, 680 46 money loaned, is not an advancement..... 60 ..... money of a nonresident deposited with a trust company. not made in contemplation of death.. 246 43 116 not to take effect at or after donor's death. 125 note of legatee.... 47 notes owned by nonresident decedent within this State. property in New Jersey transferred by appointment in will of 255 property of nonresident, when taxable... .193-269 residence of beneficiary immaterial.... 47 saving bank deposits (see Savings Bank Deposits, pp. 61–76.) stock of New York corporations owned by a nonresident...224, 227 stock in a joint-stock association.... 55 stocks pledged, are taxable when redeemed.. 58 79 to take effect at or after donor's death.... .118, 125 United States bonds prior to 1892 and after 1898. 57 434 .... when tax to be assessed against trustees 434 121 401 59 where donee survived donor only three days. (See Appraisal; Exemptions; Future and Limited Estates; Nonresidents; Power of Appointment; composition agreement respecting (§ 233, Tax Law). 562 failure to tax known property, effect of..... 410 if directed to be paid as an administration expense, when to 508 is not a property tax.... 3 is to be assessed upon the present value, although transferred (6) 185 is upon method of acquisition..... is upon succession by will, or devolution in case of intestacy... 32 475 law in force at time of transfer controls.... lien on the property until paid (§ 224, Tax Law) on legacy to executor (§ 226, Tax Law).... on real estate, not to be assessed against executor.. 79 334 43 358 342 474 3 506 315 .315, 320 36 when omission to tax life estate amounts to a reservation thereof. 410 when property is subject to power of appointment.... when tax attaches to legacy..... when tax will be paid from donee's residuary estate.. 147 29 160 30 (See Appraisal; Nonresidents — Nontaxable Transfers; TRUST COMPANIES: consent of Comptroller to transfer, how obtained...... forms to obtain consents..... corporations transfer at their peril, when.. notice to be given by...... liability of, to pay tax (§ 227, Tax Law) obligation to give notice rests on.. penalty, how incurred..... 366 .669, 670, 671 367 362 363 367 .363, 364, 365 ...362-364 transfer of decedent's property by.. TRUST DEEDS: not constituting an absolute gift..... not made to take effect at donor's death. when interest accrues under..... 118 125 125-129 part of chapter 76, Laws of 1899, relating to taxation of estates 567 567 16 bonds of, not taxable between May 1, 1892, and March 21, 1898. 86 57 payment of tax on, from property transferred in trust. 466 vested estates under real property law...... 456 vested interests in real property not affected by subsequent law taxing real property passing to one per cent. class...... 436 |