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" He shall not deliver or be compelled to deliver any specific legacy or property subject, to tax under this act, to any person until he shall have collected the tax thereon. "
Annual Report of the State Board of Tax Commissioners of the State of New York - 136 ÆäÀÌÁö
ÀúÀÚ: New York (State). State Board of Tax Commissioners - 1913
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Hazard's Register of Pennsylvania, 10±Ç

Samuel Hazard - 1833 - 472 ÆäÀÌÁö
...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,...
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Laws Enacted in the General Assembly of the Commonwealth of Pennsylvania ...

Pennsylvania. Laws, statutes, etc - 1824 - 656 ÆäÀÌÁö
...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,...
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Michigan Reports: Cases Decided in the Supreme Court of Michigan, 155±Ç

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 - 1909 - 812 ÆäÀÌÁö
...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."...
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Reports of Cases Decided in the Court of Appeals of the State of New York, 225±Ç

New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Hiram Edward Sickels - 1919 - 874 ÆäÀÌÁö
...shall collect the tax thereon upon the appraised value thereof from the person entitled thereto. He shall not deliver or be compelled to deliver any specific legacy or property 1919.] Opinion, per HOGAN, J. [225 NY] subject to tax under this article to any person until he shall...
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The Northeastern Reporter, 123±Ç

1919 - 924 ÆäÀÌÁö
...legacy or property for distribution subject to such tax shall deduct the tax therefrom." And further, "if any such legacy shall be charged upon or payable out of real property, the ' * * devisee shall deduct such tax therefrom and pay it to the administrator, executor or trustee...
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Atlantic Reporter, 113±Ç

1921 - 956 ÆäÀÌÁö
...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 ¬Ò of this act to any person until he shall have collected the tax thereon. • • * Legatees,...
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The Southern Reporter, 91±Ç

1922 - 956 ÆäÀÌÁö
...administrator from the estate for the payment of the tax Imposed by this act, and provides that he a q" awA \Rsݛ m 4Lyʏwr ^ &©°ASr m lo3 2 s ʘ 0 ͎ -'; u H ؆ : )H 0 S+ j5嘐 section 5 of this act to any person until he shall have collected the tax thereon, and that he shall...
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Taxation in American States and Cities

Richard Theodore Ely, John Huston Finley - 1888 - 576 ÆäÀÌÁö
...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 specific legacy or property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be...
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Taxation in American States and Cities

Richard Theodore Ely, John Huston Finley - 1888 - 582 ÆäÀÌÁö
...property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be charged upon or payable out of real estate, the heir or devisee before paying the same, shall deduct said tax therefrom, and pay the same...
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The Revised Statutes of the State of New York: As Altered by Subsequent ..., 2±Ç

New York (State) - 1889 - 816 ÆäÀÌÁö
...thereon upon the appraised value thereof from the legatee or person entitled to such property, and lie shall not deliver, or be compelled to deliver, any specific legacy or property subject to tax to any person until he shall have collected the tax thereon ; and whenever any such legacy shall be...
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