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" When the transfer is of property made by a resident or by a nonresident when such nonresident's property is within this state, or within its jurisdiction, by deed, grant, bargain, sale or gift, made in contemplation of the death of the grantor, vendor... "
The Transfer Tax Law of the State of New York: Being Sections 220 to 245 ... - Page 101
edited by - 1909 - 765 pages
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The Pacific Reporter, Volume 147

1915 - 1230 pages
...tax is imposed upon the transfer of any property, real, personal, or mixed (subsection 3, § 1) — "when the transfer is of property made by a resident,...within this state, by deed, grant, bargain, sale, assignment or gift, made fitliout valuable and adequate consideration in contemplation of the death...
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The New York Supplement, Volume 148

1914 - 1282 pages
...any tangible or Intangible property • * * when the transfer is * * * made by a resident * * * by deed, grant, bargain, sale or gift made In contemplation of the death of the grantor or donor. * * * " Section 22 la reads: "Upon a transfer taxable under this article of property...
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California Decisions, Volume 55

California. Supreme Court - 1918 - 912 pages
...Act of 1905 imposes inheritance taxes upon all property "which shall be transferred by deed, grant, sale, or gift, made in contemplation of the death of the grantor, vendor or bargainor, or intended to take effect in possession or enjoyment after such death". [2] The decision...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893 - 642 pages
...property within the State, and the decedent was a non-resident of the State at the time of his death. 3. When the transfer is of property made by a resident...within this State, by deed, grant, bargain, sale or gin made in contemplation of the death of the grantor, vendor, or donor, or intended to take effect,...
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Acts of the Legislature of the State of Michigan, Part 2

Michigan - 1893 - 648 pages
...within the State, and time decedent was a non-resident of time State at time time of iris death. 3. When the transfer is of property made by a resident or by a non-resident, when sucim non-resident's property is withinm tins State, by deed, grant, bargain, sale or gift made in...
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The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ...

Benjamin Franklin Dos Passos - 1895 - 738 pages
...is the provision of the statute of New York of 1887.223 The statute of 1892 224 provides for a tax when the transfer is of property made by a resident...nonresident, when such nonresident's property is within the state, by 22B Under Laws, 1891, c. 425, S 4. 22i Minot v. Winthrop (1894) 162 Mass. 113, 38 NE...
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Laws of the State of New York, Volume 1

New York (State) - 1896 - 1294 pages
...property within the state, and the decedent was a nonresident of the state at the time of his death. 3. When the transfer is of property made by a resident or by a nonresident, when snch nonresident's property is within this ( state, by deed, grant, bargain, sale or gift made in contemplation...
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The Canadian Law Times, Volume 16

1896 - 856 pages
...property in the Province, or any interest therein, or income therefrom, voluntarily transferred by deed, grant bargain, sale or gift, made in contemplation of the death of the grantor, etc., or made or intended to take effect in possession or enjoyment after such death,...
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General Laws of the State of Minnesota

Minnesota - 1897 - 776 pages
...the state, and the decedent was a non-resident of the state at the time of his death. Third—When the transfer is of property made by a resident or...contemplation of the death of the grantor, vendor or donor, or intending to take effect, nv possession or enjoyment, at or after such death. Such tax shall also be...
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Journal of the House of Representatives of the State of Michigan, Volume 2

Michigan. Legislature. House of Representatives - 1897 - 1054 pages
...property by will, transfer of property by the intestate laws of this State or transfers of property by deed, grant, bargain, sale or gift made in contemplation of the death of the gmntor. vendor, or donor or intended to take effect in possession or enjoyment at or after such...
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