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" Where the person or persons entitled to any beneficial interest in such property... "
Report of the Maine Tax Commission Appointed Under Provision of Chapter 108 ... - Page 95
by Maine. Tax Commission - 1908 - 215 pages
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Laws of the State of Indiana, Passed at the ... Session of the General Assembly

Indiana - Law - 1921 - 1060 pages
...decedent at the rate of four per centum of the clear market value of such interest in such property. 5. Where the person or persons entitled to any beneficial...corporate, at the rate of five per centum of the clear market value of such interest in such property. Tax on Amounts in Excess of Primary Rates. SEC. 2....
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The Tax-payer's Manual: Containing the Acts of Congress Imposing Direct and ...

United States - Direct taxation - 1862 - 148 pages
...aunt, or second cousin, for each and every hundred dollars of the clear value of such interest, Do., where the person or persons entitled to any beneficial...any other degree of collateral consanguinity than is stated above, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall...
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The Merchants' Magazine and Commercial Review, Volume 47

William B. Dana - Commerce - 1862 - 616 pages
...rate of four dollars for each and every hundred dollars of the clear value of such interest. Fifth, Where the person or persons entitled to any beneficial...property shall be in any other degree of collateral consanguinty than is hereinbefore stated, or shall be a stranger in blood to the person who died possessed,...
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The Merchants' Magazine and Commercial Review, Volume 47

William B. Dana - Commerce - 1862 - 588 pages
...dollar and fifty cents for each and every hundred dollars of the clear value of such interest. Third, Where the person or persons entitled to any beneficial interest in such property shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or...
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Statistical Pocket Manual of the Army, Navy and Census of the United States ...

United States - 1862 - 230 pages
...are, made subject to a duty or tax, to be paid to the United States as follows, that is to say : 1st. Where the person or persons entitled to any beneficial interest in such property shall oe the lineal issue or lineal ancestor, wife or husband, brother or sister, to the person who died...
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The National Almanac and Annual Record

Almanacs, American - 1863 - 734 pages
...hundred dollars of the clear raine of such interest „ $4 where the person or persons entitled to iiny beneficial interest in such property shall be in any other degree of collateral consanguinity than is stated above, or símil be a stranger in blood to the person who died possessed, as aforesaid, or shall...
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The Tax Payer's Guide: An Analytical and Comprehensive Digest of the ...

Thompson Westcott - Excise tax - 1863 - 72 pages
...gift, intended to take effect after the death of the grantor or bargainer, pay tax as follows: — 1. Where the person or persons entitled to any beneficial interest in such property shall be the lineal issue or lineal ancestor, brother, or sister to the person who died possessed of such property...
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A Hand-book of the U.S. Tax Law, (approved July 1, 1862) with All the ...

Amasa Angell Redfield - Taxation - 1863 - 606 pages
...rate of three dollars for each and every hundred dollars of the clear value of such interest. Fourth. Where the person or persons entitled to any beneficial interest in such property shall be a brother or sister of the grandfather or grandmother, or a descendant of the brother or sister of...
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The National Almanac and Annual Record

Almanacs, American - 1864 - 670 pages
...aunt, or second cousin, for each and every hundred dollars of the clear value of such interest £4 where the person or persons entitled to any beneficial...any other degree of collateral consanguinity than is stated above, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall...
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A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - Internal revenue law - 1864 - 352 pages
...beneficial strange^n^bioo^ ^nterest *n suc^ property shall be in any other degree of collateral 6 per cent. consanguinity than is hereinbefore stated, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall be a body politic or corporate, at the rate of six...
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