...the Revenue Act of 1916 (39 Stat. 777) and section 401 of that of 1918 (40 Stat. 1096) impose a tax " upon the transfer of the net estate of every decedent " dying after the passage thereof, to be determined as is set forth in the sections following, which are: " Revenue Act of 1918....

...sum of the following percentages of the value of the net estate (determined as provided in sec. 403) Is hereby imposed upon the transfer of the net estate...resident or nonresident of the United States : " One per cent of the amount by which the net estate exceeds $20.000 and does not exceed $35,000. " Two per cent...

...the following percentages of its value is hereby sovoSM39<lfte777 imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of whicn is taxable under such section (the value of such net estate to be determined...

...following percentages of the value of the net estate, to be determined as proTided in section 203, Is hereby Imposed upon the transfer of the net estate...every decedent dying after the passage of this act: "[Here follow the percentages based upon the amount by which said net estate exceeds $50,000.] "Sec....

...Supp. 1919, § бЗЗвзДЬ) a tax "equal to the sum • • • of the net estate * * * is * * * imposed upon the transfer of the net estate of every decedent dying after the passage of this act," at fixed rates. By section 402 (Сотр. St. Ann. Supp. 1919, § 6336%c) the value of the gross estate...

...Judge. Section 201 of the Act of September 8, 1916, 39 Stat. 777 (Comp. St. § 6336V-;b), imposes a tax upon the transfer of the net estate of every decedent dying after the passage of the act, whether a resident or nonresident of the United States. Section 202 (section 63361Ac) provides:...

...taxes is $2,817.69. Referring to the Act of Congress, we find Section 2 provides "that a tax * * * is hereby imposed upon the transfer of the net estate...every decedent dying after the passage of this Act.,, etc. By the very terms of the Act, the tax is imposed upon the transfer only. The amount of the tax...

...value of the net estate to be determined as provided in section two hundred and three [sec. 6336%d] is hereby imposed upon the transfer of the net estate...every decedent dying after the passage of this act. * * »» Then follows a table of percentages, viz., "one percentum of the amount of such net estate...

...estate tax law of September 8, 1916," has, among others, the following provisions: .Sort ¡on 201: "A tax (hereinafter in this title referred to as the...decedent dying after the passage of this act, whether a reaident or nonresident of the United States." Then follows a table of percentages varying in accordance...

...MS provided hi section two hundred and three, is hereby imposed upon the transfer of the net catate of every decedent dying after the passage of this...whether a resident or nonresident of the United States." US Сотр. St 1916, § 6336%b. Then follows a graduated Increase of percentage upon increased amounts...