 | Wisconsin. Supreme Court, Abram Daniel Smith, Philip Loring Spooner, Obadiah Milton Conover, Frederic King Conover, Frederick William Arthur, Frederick C. Seibold - 1918 - 776 頁
...transferred until paid." Sub. 1, sec. 1087 — 5, provides, ". . . every such tax shall be and remain a lien upon the property transferred until paid, and the person to whom the property is transferred and the administrators, executors and trustees of every estate so transferred shall be... | |
 | New York (State) - 1918 - 1076 頁
...executors, administrators and trustees.—Every such tax shall be and remain a lien upon the properly 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... | |
 | New York (State). Surrogate's Court (New York County) - 1919 - 606 頁
...statute of the State of Michigan contains this clause: " Sec. 3. Every such tax shall be and remain a lien upon the property transferred until paid, and...personally liable for such tax until its payment." (See Mich. Public Acts of 1899, No 188, § 3.; Howell's Mich. Stat. [2d ed.], § 2024.) Judgment has... | |
 | Tennessee - 1919 - 996 頁
...are due and payable at the time of duethe transfer, and every such tax shall be and remain a lien on the property transferred until paid, and the person to whom the property is so transferred and the executor, administrator or trustee of every estate so transferred, shall be personally liable for Raid... | |
 | 1920 - 502 頁
...tax and collection by executors, administrators and trustees. — Every such tax shall be and remain a lien upon the property transferred until paid, and...person to whom the property is so transferred, and the executors, administrators, and trustees of every estate so transferred shall be personally liable for... | |
 | Harry Brua Campbell - 1920 - 138 頁
...five per cent, is allowed on taxes paid within six months from accrual. The tax is a lien upon all property transferred until paid and the person to whom the property is transferred and the executors, administrators, and trustees of every estate are personally liable for... | |
 | New York (State) - 1921 - 324 頁
...of tax and collection by executors, administrators and trustees. Every such tax shall be and remain a lien upon the property transferred until paid' and...person to whom- the property is so transferred, and the executors, administrators and trustees of every estate so transferred shall be personally liable for... | |
 | 1910 - 112 頁
...therein, and not to the entire estate of a decedent. LIEN, ETC.— Every such tax shall be and remain a lien upon the property transferred until paid, and...personally liable for such tax until its payment, except that the executor or administrator shall not be personally liable for the tax upon a reversion... | |
 | Arizona - 1922 - 452 頁
...at the time of the transfer, except as hereinafter provided; and every such tax shall be and remain a lien upon the property transferred until paid, and the person to whom the property is transferred and the administrators, executors, and trustees of every estate so transferred shall be... | |
| |
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... 
