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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 three per centum of... "
The Tax Payer's Guide: An Analytical and Comprehensive Digest of the ... - Page 15
by Thompson Westcott - 1863 - 63 pages
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Practical Advice to Testators and Executors: Containing Much Useful ...

William Phippen - Executors and administrators - 1875 - 264 pages
...the predecessor, a duty at the rate of three pounds per centum upon such value : Where the successor shall be a brother or sister of the father or mother,...a brother or sister of the father or mother of the predecessor, a duty at the rate of five pounds per centum upon such value : Where the successor shall...
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Shaw's union officers' manual of duties [afterw.] Shaws' (The) Local ...

Local government manual - 1876 - 572 pages
...sister oT the predecessor, a duty upon such value at the rate of .... 3 О О Where thesuccessorshall be a brother or sister of the father or mother, or a descendant of a brother or Hinter of the father or mother of the predecessor, a duty upon f uch value at the rate of 500 Where...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - Finance, Public - 1900 - 756 pages
...558.247.00 Legacies, descendant of a brother or sister j 225, 568. 08 | 225, 568. 08 Legacies, brotheror sister of the father or mother, or a descendant of a brother or , smierof the same • 48.630.55 48,630.55 Legacies, brother or sister of the grand- I father or grandmother,...
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The Statutes, Volume 11; Volume 1236

Great Britain - Law - 1877 - 1304 pages
...predecessor, a duty at the rate of three pounds per centum upon such value : : Where the successor shall be a brother or sister of the father or mother,...a brother or sister of the father or mother of the predecessor, a duty at the rate of five pounds per centum upon such value : Where the suecessor shall...
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A Treatise on the Law of Executors and Administrators, Volume 3

Sir Edward Vaughan Williams, Walter Vere Vaughan Williams - Executors and administrators - 1877 - 916 pages
...the predecessor, a duty at the rate of three pounds per ceutum upon such value 7 Where the successor shall be a brother or sister of the father or mother,...a brother or sister of the father or mother of the predecessor, a duty at the rate of five pounds per ceutum upon such value 7 Where the successor shall...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1879 - 250 pages
...one dollar per centum upon such value. PROVISIONS COMMON fO SEVERAL, OBJECTS. Where 'the successor shall be a brother or sister of the father or mother,...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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Trevor's Taxes on Succession: A Digest of the Statutes and Cases (including ...

Sir Charles Cecil Trevor - Inheritance and transfer tax - 1880 - 442 pages
...the predecessor, a duty at the rate of three pounds per centum upon such value : Where the successor shall be a brother or sister of the father or mother,...a brother or sister of the father or mother of the predecessor, a duty at the rate of five pounds per centum upou such value : Where the successor shall...
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Shaw's union officers' manual of duties [afterw.] Shaws' (The) Local ...

Local government manual - 1880 - 604 pages
...or sister of the predecessor, a duty upon such value at the rate of .... 3 О О Where the successor shall be a brother or sister of the father or mother, or a descendant of a brother or sitter of the father or mother of the predecessor, a duty upon such value at the rate of 500 Where...
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Trevor's Taxes on Succession: A Digest of the Statutes and Cases ...

Sir Charles Cecil Trevor, Evelyn Freeth - Inheritance and transfer tax - 1881 - 536 pages
...centum upon such value : Where the successor shall be a brother or sister of the father or mother, cir a descendant of a brother or sister of the father or mother of the predecessor, a duty at the rate of five pounds per centum upon such value : AVhere the successor shall...
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A Treatise on the Law of Executors and Administrators: And of the ...

Stuart Cunningham Macaskie - Executors and administrators - 1881 - 344 pages
...devolved, to or for the benefit of a brother or sister of the father or mother of the deceased, or any descendant of a brother or sister of the father or mother of the deceased, a duty at and after the rate of £5 per cent on the amount or value thereof. Where any such...
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