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" Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of six per centum of the... "
A Compendious Law Dictionary: Containing Both an Explanation of the Terms ... - Page 648
by Thomas Potts - 1815 - 804 pages
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Loftus's almanack for the wine, beer and spirit trades

Loftus's Almanack for Brewers - 1210 pages
...Where the legatee or successor shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the predecessor or deceased, a duty of oí. per ceut. upon such value. Where the legatee or successor shall...
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The Tax-payer's Manual: Containing the Acts of Congress Imposing Direct and ...

United States - Direct taxation - 1862 - 148 pages
...interest in such property shall be a brother or sister of the father tier. or mother, or a descendant of a brother or sister of the father or mother of the person who died possessed, as aforesaid, at and after the rate of three dollars for each and every...
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Statistical Pocket Manual of the Army, Navy and Census of the United States ...

United States - 1862 - 230 pages
...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 mother of the person who died possessed as aforesaid, at and after the rate of three dollars for each and every hundred...
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The Merchants' Magazine and Commercial Review, Volume 47

William B. Dana - Commerce - 1862 - 616 pages
...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 mother of the person who died possessed, as aforesaid, at and after the rate of three dollars for each and every...
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The Tax Payer's Guide: An Analytical and Comprehensive Digest of the ...

Thompson Westcott - Excise tax - 1863 - 72 pages
...the person or persons entitled shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the person who died possessed, $3 per $100. 4. Where the person or persons entitled shall be a brother...
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A Hand-book of the U.S. Tax Law, (approved July 1, 1862) with All the ...

Amasa Angell Redfield - Income tax - 1863 - 606 pages
...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 mother of the person who died possessed, as aforesaid, at and after the rate of three dollars for each and every...
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Strickland & Co.'s North-western Almanac ...

Almanacs, American - 1865 - 110 pages
...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 mother, of the person who died possessed as aforesaid, at the rate of $4 for each and every $100 of the clear value...
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Cases Decided in the United States Court of Claims ... with ..., Volume 137

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 1028 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who — (A) is a descendant of a brother or sister of the father or mother of the taxpayer, (B) for the taxable year of the taxpayer receives institutional care required by reason of...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...such value. Where the successor shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the predecessor, a duty at the rate of four dollars per centum upon such value. Where the successor shall...
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Statutes of the United States Relating to Revenue, Commerce, Navigation, and ...

Commercial law - 1868 - 988 pages
...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 mother, of the person who died possessed, as aforesaid, at the rate of four dollars for each and every hundred dollars...
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