Probate Law and Practice: A Treatise on Wills, Succession, Administration and Guardianship with Forms. Adapted to Practice in California, Arizona, Idaho, Montana, Nevada, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wyoming, and Other Commonwealths Having a Similar Probate Procedure.... Supplement

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Page 70 - ... to any person or persons, or to any body politic or corporate, in trust or otherwise, or by reason whereof any person or body, politic or corporate...
Page 73 - Whenever a decedent appoints or names one or more executors or trustees, and makes a bequest or devise of property to them in lieu...
Page 71 - ... shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Page 44 - When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or -in part created, defeated, extended or abridged...
Page 26 - After the passage of this act, all property which shall pass, by will or by the intestate laws of this state...
Page 61 - Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory...
Page 12 - ... the mere fact of classification is not sufficient to relieve a statute from the reach of the equality clause of the Fourteenth Amendment, and that in all cases it must appear not only that a classification has been made, but also that it is one based upon some reasonable ground — some difference which bears a just and proper relation to the attempted classification — and is not a mere arbitrary selection.
Page 77 - ... shall have jurisdiction to hear and determine all questions in relation to the tax arising under the provisions of this...
Page 18 - If a case should ever arise, where an arbitrary and confiscatory exaction is imposed bearing the guise of a progressive or any other form of tax, it will be time enough to consider whether the judicial power can afford a remedy by applying inherent and fundamental principles for the protection of the individual, even though there be no express authority in the Constitution to do so.
Page 74 - Every executor, administrator or trustee, shall have full power to sell so much of the property of the decedent as will enable him to pay such tax in the same manner as he might be entitled by law to do for the payment of the debts of the testator or intestate.

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