 | George Harris Devonshire, Frank Victor Samuel - 1910 - 464 oldal
...the Act of 1894 imposes estate duty upon the principal value, ascertained as thereinafter provided, of all property real or personal, settled or not settled, which passes on the death of the deceased. Sect. 2 (1) of the same Act provides, in effect, that in certain cases therein... | |
 | Arthur William Norman - 1911 - 512 oldal
...Estate Duty is, subject to express savings, by s. 1 of the Finance Act, 1894, to " be levied and paid upon the principal value ... of all property, real...personal, settled or not settled, which passes on the death " of a person dying on or after Aug. 2, 1894. " PROPERTY PASSING "— continued. Definitions.... | |
 | Norman Bentwich, Norman De Mattos Bentwich - 1911 - 226 oldal
...abolished, and in its stead, but partly upon the same principles, what is called Estate duty is levied upon the principal value of all property, real or personal, settled or not settled, which passes on the death of the deceased, and which is situate in the United Kingdom. As Sir William Harcourt said,... | |
 | Charles Edward Curtis, D. Thomas Davies - 1912 - 364 oldal
...1907 and 1910 for information concerning such duties. Estate duty is a graduated duty levied upon the value of all property, real or personal, settled or .not settled, which passes on the death of any person. The value is to be estimated at the price which the property would fetch if... | |
 | Edgar A. Swan - 1912 - 528 oldal
...Act, 1894. Save as provided this is levied and paid on the principal value, ascertained as provided, of all property, real or personal, settled or not settled which passes on the death of any person (s. 1). SECTION 8. — Property deemed to Pass on Death. (a) Property of which... | |
 | Robert Dymond - 1913 - 424 oldal
...4. EXEMPTIONS. CHAPTEB I. THE PROPERTY UPON WHICH ESTATE DUTY IS PAYABLE. fT^HE duty is imposed on all property, real or | personal, settled or not settled, which passes on the death of the deceased. 1 The phrase "property passing" includes, not only property which actually... | |
 | John Arthur Slater - 1924 - 640 oldal
...the Finance Act, 1894, and regulated by various Acts since that date. It is the duty which is imposed upon the principal value of all property, real or personal, settled or not settled, which passes on the death of any person after August 2, 1894. Prior to the year 1894 there were six different death... | |
 | Great Britain - 1925 - 592 oldal
...deaths after the 1st Au8 (10), 17 gust, 1894, and introduced a in part. new duty, called Estate Duty, upon the principal value of all property, real or personal, settled or not settled, passing Sect. 4 63464 on deaths of persons dying in part. Viet. after that date. The amount 0.7. of... | |
 | Great Britain - 1894 - 736 oldal
...Estate du'yprovided, be levied and paid, upon the principal value ascertained as herein-after provided of all property, real or personal, settled or not settled, which passes on the death of such person a duty, called " Estate duty," at the graduated rates herein-after mentioned,... | |
 | Canadian Bar Association - 1926 - 442 oldal
...abolished, and in its stead, but partly upon the same principles, what is called Estate duty is levied upon the principal value of all property, real or personal, settled or not settled which passes on the death of the deceased, and which is situate in the United Kingdom. As Sir William Harcourt said,... | |
| |
... of all property, real or personal, settled or not settled, which passes on the death of such person a duty, called 
