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" Every such tax shall be and remain a lien upon the property transferred until paid and the person to whom the property is so transferred, and the executors, administrators and trustees of every estate so transferred shall be personally liable for such... "
The Laws of New York State Relating to General, Religious and Non-business ... - 第 72 頁
New York (State), Robert Cushing Cumming 著 - 1896 - 326 頁
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Reports of Cases, 第 225 卷

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1919
...the first sentence of the present section 224 was enacted, viz.: " Every such tax shall be and remain a lien upon the property transferred until paid and...the person to whom the property is so transferred * * * shall be personally liable for such tax until its payment." In seeking an interpretation of that...
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The New York Supplement

1916
...the state of Michigan contains this clause : "Sec. 3. Every such tax * * * shall be and remain a Hen upon the property transferred until paid, and the...personally liable for such tax until its payment" How. Ann. St. Mich. § 2024. Judgment has gone against the trust company on the theory that by the...
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The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing ...

Benjamin Franklin. [from old catalog] Dos Passos - 1890 - 22 頁
...provisions of this act. § 3. Lien of tax and payment thereof,— Every such tax shall be and remain a lien upon the property transferred until paid, and...the treasurer or comptroller of the county of the suiTogate having jurisdiction as herein provided ; and said treasurer or comptroller shall give, and...
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Michigan Law Journal, 第 2 卷

1893
...of one (1) per centum upon the clear market value of such property. The Tax a Lien. — The tax is a lien upon the property transferred until paid, and...executors, and trustees of every estate so transferred, are personally liable for the tax. They may sell so much of the property as will enable them to pay...
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Public Acts and Joint and Concurrent Resolutions of the Legislature of the ...

Michigan - 1893
...remain a lien upon T»« a nen on the property transferred until paid, and the person to whom J^""* unt" the property is so transferred, and the administrators,...trustees of every estate so transferred, shall be per- E"cutor»u»we. sonally liable for such tax until its payment. The tax shall TO whom paw. be paid...
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The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ...

Benjamin Franklin Dos Passos - 1895 - 654 頁
...corporations beneficially entitled thereto shall come into actual possession or enjoyment thereof. The tax shall be paid to the treasurer or comptroller...of the county of the surrogate having jurisdiction; and said treasurer or comptroller shall give, and every executor, administrator, or trustee shall take,...
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The Tax Laws of the State of New York: Including the Tax Law of 1896, and ...

Robert Cushing Cumming - 1896 - 585 頁
...sought to be taxed. 1d. § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the property transferred until paid and...administrators, executors and trustees of every estate j so transferred shall be personally liable for such tax until its ' payment. The tax shall be paid...
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Laws of the State of New York, 第 1 卷

New York (State) - 1896
...provisions of this act. § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the property transferred until paid and...the administrators, executors and trustees of every state so transferred shall be personally liable for such tax until its payment. The tax shall be paid...
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Reports of Cases Heard and Determined in the Appellate Division of ..., 第 87 卷

New York (State). Supreme Court. Appellate Division - 1903
...of 1897, chap. 284) provides that the tax is "a lien upon the property transferred until paid * * * and the administrators, executors and trustees of...personally liable for such tax until its payment." Again, " all taxes imposed by this article shall be due and payable at the time of the transfer " with...
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The Law of Taxable Transfers, State of New York: Being Article X of Chapter ...

Harry Noyes Greene - 1897 - 123 頁
...Wheeler, 1 Misc. 450.) § 222. Lien of tax and payment thereof. — Every such tax shall be and remain a lien upon the property transferred until paid and...payment. The tax shall be paid to the treasurer or the comptroller of the county of the surrogate having jurisdiction as herein provided ; and said treasurer...
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