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" Whenever any debts shall be proven against the estate of a decedent after the payment of legacies or distribution of property from which the said tax has been deducted or upon which it has been paid, and a refund is made by the legatee, devisee, heir,... "
Reports of Cases Decided in the Court of Appeals of the State of New York - Сторінка 192
автори: New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1889
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 стор.
...by him, and file the same with the court aforesaid. BEFUND Sec. 13.42. Whenever any debts shall be proven against the estate of a decedent after the...legacies or distribution of property from which the said tax has been deducted or upon which it has been paid, and a refund is made by the legatee, devisee,...
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The Revised Statutes of New Brunswick, 1927: Commissioners for the ...

New Brunswick, John A. Creaghan - 1927 - 1328 стор.
...intestate. 1915, c. 27, s. 22. 25. When any debts shall be proved against the estate of a deceased person, after the payment of legacies, or distribution of property, from which the said duty has been deducted, or upon which it has been paid, and a refund has been made by the legatee,...
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Laws of the Territory of Hawaii Passed by the Legislature

Hawaii - 1905 - 396 стор.
...certified by him, and file the same with the Court aforesaid. SECTION 10. Whenever any debts shall be proven against the estate of a decedent after the...legacies or distribution of property from which the said tax has been deducted or upon which it has been paid, and a refund is made by the legatee, devisee,...
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Reports of Cases Determined in the Courts of Appeal of the State of ..., Том 23

1914 - 954 стор.
...jurisdiction." Section 12 of the Inheritance Tax Law further provides : "Whenever any debts shall be proven against the estate of a decedent after the...legacies or distribution of property from which the said tax has been deducted, or upon which it has been paid, and a refund is made by the legatee, devisee,...
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Statutes of the Province of Saskatchewan

Saskatchewan - 1922 - 352 стор.
...1920, c. 30, s. 20. 2 1 . Where any debts shall be proved against the estate of a deceased person, after the payment of legacies or distribution of property from which the duty has been deducted, or upon which it has been paid, and a refund is made by the legatee, devisee,...
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The Northeastern Reporter, Том 21

1889 - 1148 стор.
...evaded. The condition of his assignee would be no better than his own. If erroneously paid, (section 10, ) or if debts are proven against the estate of...the very property of which the decedent was in her life-time seised. The authorities cited from other states would seem from their language to stand upon...
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Reports of Cases Determined in the Supreme Court of the State of ..., Том 157

California. Supreme Court - 1910 - 990 стор.
...property until he shall have collected the tax thereon. Section 12 provides : "Whenever any debts shall be proven against the estate of a decedent after the...legacies or distribution of property from which the said tax has been deducted or upon which it has been paid, and a refund is made by the legatee, devisee,...
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