 | Samuel Hazard - Pennsylvania - 1833 - 472 pages
...person, except upon payment into his hands of a sum computed upon its value as aforesaid. And wherever any such legacy shall be charged upon, or payable out of real estate, the heir or devisee, before paying the same, shall deduct therefrom, at the rate aforesaid, and pay the amount so deducted to the... | |
 | Pennsylvania. Laws, statutes, etc - Law - 1824 - 656 pages
...person, except upon payment into his hands of a sum computed upon its value aforesaid ; and wherever any such legacy shall be charged upon or payable out of real estate, the heir or devisee, before paying the same, shall deduct therefrom at the rate aforesaid, and pay the amount so deducted to the... | |
 | Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - Law reports, digests, etc - 1909 - 812 pages
...probate from the person entitled thereto, unless such tax has been paid to the county treasurer. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax under this act to any person until the tax assessed thereon has been paid to him or to the county treasurer."... | |
 | Law reports, digests, etc - 1900 - 1124 pages
...while the statute does во direct, Is not without plausibility. The act of 1887 any a: "Whenever auch legacy shall be charged upon or payable out of real estate, the heir or devisee, before paying the same, shall deduct therefrom at the rate aforesaid, and pay the amount so deducted to the... | |
 | Law reports, digests, etc - 1921 - 956 pages
...value thereof as determined by the board of tax commissioners from the person entitled thereto. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax under section б of this act to any person until he shall have collected the tax thereon. • • *... | |
 | Pennsylvania. Laws, statutes, etc - Law - 1887 - 692 pages
...legatees, and for such further order relative thereto as equity shall require. SECTION 7. Whenever such legacy shall be charged upon or payable out of real estate, the heir or devisee, before paying the same, shall deduct therefrom at the rate aforesaid, and pay the amount so deducted to the... | |
 | Law reports, digests, etc - 1922 - 956 pages
...administrator from the estate for the payment of the tax Imposed by this act, and provides that he shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax under section 5 of this act to any person until he shall have collected the tax thereon, and that he... | |
 | Richard Theodore Ely, John Huston Finley - Municipal finance - 1888 - 576 pages
...thereon upon the appraised value thereof from the legatee or person entitled to such property, and he shall not deliver, or be compelled to deliver, any...payable out of real estate, the heir or devisee before paying the same, shall deduct said tax therefrom, and pay the same to the executor, administrator or... | |
 | California. Supreme Court - Law reports, digests, etc - 1918 - 912 pages
...the tax thereon from the person to whom it was distributed, before such distribution, and that "he shall not deliver, or be compelled to deliver, any...person until he shall have collected the tax thereon". Section 1 provided that "all administrators, executors and trustees, shall be liable for any and all... | |
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He shall not deliver or be compelled to deliver any specific legacy or property subject to tax under this article to any person until he shall have collected the tax thereon. 
