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" ... value when the persons entitled thereto shall come into the beneficial enjoyment or possession thereof, without diminution for or on account of any valuation theretofore made of the particular estates for purposes of taxation, upon which said estates... "
Annual Report of the State Board of Tax Commissioners of the State of New York - Page 156
by New York (State). State Board of Tax Commissioners - 1915
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The New York Supplement, Volume 78

Law reports, digests, etc - 1903 - 1258 pages
..."estates in expectancy, which are contingent or defeasible, shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited." Chapter 76 of the Laws of 1899, which became a law March I4th of that year, in amending section 230,...
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The New York Supplement, Volume 160

Law reports, digests, etc - 1916 - 1182 pages
...are contingent or defeasible shall be appraised nt their full, undiminished value when the persona entitled thereto shall come into the beneficial enjoyment...said estates in expectancy may have been limited." Laws of 1897, p. 154. cases see same topic & KEY-NUMBER In all Key-Numbered Digests & Indeiei Had this...
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The New York Supplement, Volume 158

Law reports, digests, etc - 1916 - 1264 pages
...where the taxation thereof has been held In abeyance, shall be appraised at their full, undiminished value when the persons entitled thereto shall come...valuation theretofore made of the particular estates for the purpose of taxation, upon which said estates in expectancy may have been limited." This case seems...
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The New York Supplement, Volume 151

Law reports, digests, etc - 1915 - 1304 pages
...shall be appraised at their full, undimiuished value when the persons entitled thereto shall come into beneficial enjoyment or possession thereof, without...valuation theretofore made of the particular estates for the purpose of taxation, upon which said estates in expectancy may have been limited." Under this statute...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 172

New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1916 - 1136 pages
...where the taxation thereof has been held in abeyance, shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited." This case seems to fall directly within the purview of this statute. The taxation of the remainder...
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The Law of Taxable Transfers, State of New York: Being Article X of Chapter ...

New York (State) - Inheritance and transfer tax - 1897 - 150 pages
...Estates in expectancy which are contingent or defeasible shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or...
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Laws of the State of New York, Volume 2

New York (State) - Law - 1897 - 996 pages
...shall be appraised at their full, undiminished value when the persons entitled thereto shall coone into the beneficial enjoyment or possession thereof,...said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or...
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Statutory Revision of the Laws of New York Affecting Banks, Banking and ...

Andrew Hamilton - Banking law - 1898 - 460 pages
...Estates in expectancy which are contingent or defeasible shall be appraised at their full, undiminished value when the persons entitled thereto shall come...said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or...
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Laws of the State of New York, Volume 2

New York (State) - Session laws - 1901 - 1018 pages
...where the taxation thereof has been held in abeyance, shall be appraised at their full, uudiminished value when the persons entitled thereto shall come...for or on account of any valuation theretofore made ol' the particular estates for parposes of taxation, upon which said estates in expectancy may have...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 68

New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1902 - 788 pages
...in expectancy which are contingent or defeasible shall be •appraised at their full uiidiminished value when the persons entitled thereto shall come...taxation, upon which said estates in expectancy may have heen limited." As the section now reads, taxation at the time the estates in expectancy fall into possession...
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