A Treatise On the Law of Inheritance Taxation : With Practice And Forms
A Treatise On the Law of Inheritance Taxation : With Practice And Forms
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In our eReader you can find the full English version of the book. Read A Treatise On the Law of Inheritance Taxation : With Practice And Forms Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book A Treatise On the Law of Inheritance Taxation : With Practice And Forms
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W. 1004. And so in New York, under the former statute, when the bonds themselves were physically present within the state as well as the property it was held that they were taxable against a non-resident. Matter of Morgan, 150 N. Y. 35 ; 44 N. E. 1126. The distinction is pointed out in Matter of Bronson, 150 N. Y. 1 ; 44 N. E. 707, as follows : " Whatever may be argued in support of the right to subject the bonds of domestic corporations to appraise- ment for taxation purposes under this act, w...hen physi- cally within the state, upon some theory that they are something more than the evidences of a debt and con- stitute a peculiar and appreciable species of property, within the recognition of the law as well as of the business community, such argument is certainly unavailing in this case; where the bonds themselves were at their owner's foreign domicile. " PART IV THE PROPERTY 245 This doctrine was further extended and the Matter erf Fearing, 200 N. Y. 340, overruled in Matter of Tiffany, 143 App.
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You can find similar books in the "Read Also" column, or choose other free books by Lafayette Blanchard Gleason to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
W. 1004. And so in New York, under the former statute, when the bonds themselves were physically present within the state as well as the property it was held that they were taxable against a non-resident. Matter of Morgan, 150 N. Y. 35 ; 44 N. E. 1126. The distinction is pointed out in Matter of Bronson, 150 N. Y. 1 ; 44 N. E. 707, as follows : " Whatever may be argued in support of the right to subject the bonds of domestic corporations to appraise- ment for taxation purposes under this act, w...hen physi- cally within the state, upon some theory that they are something more than the evidences of a debt and con- stitute a peculiar and appreciable species of property, within the recognition of the law as well as of the business community, such argument is certainly unavailing in this case; where the bonds themselves were at their owner's foreign domicile. " PART IV THE PROPERTY 245 This doctrine was further extended and the Matter erf Fearing, 200 N. Y. 340, overruled in Matter of Tiffany, 143 App.
What to read after A Treatise On the Law of Inheritance Taxation : With Practice And Forms?
You can find similar books in the "Read Also" column, or choose other free books by Lafayette Blanchard Gleason to read onlineMoreLess
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