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" ... successors, then, one duty only shall be paid in respect of such interest, and shall be due from the successor who shall first become entitled thereto in possession ; but such duty shall be at the highest rate which, if every such successor had been... "
Irish Common Law Reports: Reports of Cases Argued and Determined in the ... - Página 320
1862
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The Succession Duty Act: (16 & 17 Vict. C. 51) : with Introduction, Notes ...

Charles Wycliffe Goodwin - 1853 - 146 páginas
...become entitled thereto in possession; but such duty shall be at the highest rate which, if every such successor had been subject to duty, would have been payable by any one of them. 1 14. Where the interest of any successor in Duty on any personal property shall, before he shall ££££...
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Jurist: Containing Reports of All Cases Determined in Law ..., Volumen17,Parte2

1854 - 572 páginas
...become entitled thereto in possession ; but such duty shall be at the highest rate which, if every such successor had been subject to duty, would have been payable by any one of them. 15. Where, at the time appointed for the commencement of this act, any reversionary property expectant...
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The Law Relating to the Probate, Legacy, and Succession Duties: Including ...

Leonard Shelford - 1855 - 466 páginas
...become entitled thereto in possession ; but such duty shall be at the highest rate which, if every such successor had been subject to duty, would have been payable by any one of them («). No duty shall be paid on plate, furniture or on plate, &c. other things not yielding any income...
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Acts of the Parliament of South Australia

South Australia - 1876 - 404 páginas
...become entitled thereto in succession ; but such duty shall be at the highest rate which if every sucb successor had been subject to duty would have been payable by any one of them. 32. Where at the commencement of this Act any reversionary property expectant on death shall be vested...
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A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - 1864 - 352 páginas
...tyjt u^on eShereesucsuch duty shall be at the highest rate which, if every such sue- cessioncessor had been subject to duty, would have been payable by any one of them. * SEC. 135. And be it further enacted, That wherever, after the where succession passing of this act,...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 páginas
...become entitled thereto in possession ; but such duty shall be at the highest rate which, if every such successor had been subject to duty, would have been payable by any one of them. Particular Provisions on Same Subject. SEC. 135. And be it further enacted, That wherever, after the...
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Statutes of the United States Relating to Revenue, Commerce, Navigation, and ...

1868 - 988 páginas
...become entitled thereto, in possession ; but such duty shall be at the highest rate which, if every such successor had been subject to duty, would have been payable by any one of them. When any snc- SEC. 135. That wherever, after the passing of this act, any succescession lias be- g;on...
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An Analytical Digest of the Laws of the United States, Volumen2

Frederick Charles Brightly - 1869 - 680 páginas
...become entitled thereto in possession ; ut such duty shall be at the highest rate which, if every such 9 317. Wherever, after the passing of this act, any succession shall, before the successor la) 80 amended...
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Reports of Cases Argued and Determined in the District Courts of ..., Volumen10

Robert Dewey Benedict, Benjamin Lincoln Benedict - 1882 - 776 páginas
...entitled in possession," and also that such duty " shall be at the highest rate which, if every such successor had been subject to duty, would have been payable by any one of them." Section 137 provides that " the duty shall be paid at the time when the successor or any person in...
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Practical Advice to Testators and Executors: Containing Much Useful ...

William Phippen - 1875 - 264 páginas
...become entitled thereto in possession; but such duty shall be at the highest rate which, if every such successor had been subject to duty, would have been payable by any one of them. XV. Where, at the time appointed for the commencement of this Duties payAct, any reversionary property...
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