| 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 pages
...of probate from the person entitled thereto, unless such tax has been paid to the county treasurer. He shall not deliver or be compelled to deliver any...subject to tax under this act to any person until the tax assessed thereon has been paid to him or to the county treasurer." If the State were here raising... | |
| 1921 - 956 pages
...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... | |
| 1922 - 956 pages
...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... | |
| Theodore Frelinghuysen Cornell Demarest - 1887 - 624 pages
...subject to the said tax, shall deduct the tax therefrom, or, if the legacy or property be in money, shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to such property." It is claimed, in behalf of certain legatees upon whom... | |
| Richard Theodore Ely, John Huston Finley - 1888 - 594 pages
...distribution, subject to the said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax 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,... | |
| New York (State) - 1889 - 816 pages
...distribution, subject to the said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax 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,... | |
| California. Supreme Court - 1918 - 912 pages
...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,... | |
| Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 404 pages
...distr1but1on, subject to the said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax 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,... | |
| 1890 - 1094 pages
...subject to said tax, to deduct the tax therefrom if it be money; and further provides that he shall not be compelled to deliver any specific legacy or property subject to tax until he has collected the tax thereon. Section 8 requires the payment to the comptroller, within 30... | |
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