Weitere Beispiele werden automatisch zu den Stichwörtern zugeordnet - wir garantieren ihre Korrektheit nicht.
Succession duty was levied for the first time on freeholds in 1853.
Succession duties were in effect in the various provinces at the following times:
Macdonald recommended that the federal government be given exclusive jurisdiction over income taxes and succession duties to pay for these programs.
Personalty in England bequeathed by a person domiciled abroad is not subject to succession duty.
In close relation with the income-tax is the estate duty, with its adjuncts of legacy and succession duties.
It was largely endowed by the emperor himself and supported by the proceeds of the tax on public sales and the succession duty.
In 1864, he entered the Legacy and Succession Duty Office at Somerset House.
'Ib a% oid succession duties, RoyThomson's will stipulated that his personal fortune would be divided among his seven grandchildren.
He was a 'strong farmer's advocate' and introduced progressive probate and succession duties and 'homestead block' measures, based on New Zealand legislation.
As regards the succession duties they enacted that payment of the estate duties thereby created should include payment of the additional duties mentioned above.
Many of the states also impose succession duties, or transfer taxes; generally, however, on collateral and remote successions; sometimes progressive, according to the amount of the succession.
The United States imposed a succession duty by the War Revenue Act of 1898 on all legacies or distributive shares of personal property exceeding $10,000.
The principal act which first imposed a succession duty in England was the Succession Duty Act 1853.
Second, the tax and succession duty laws need amending to enable landlords to create smallholdings on their estates without incurring unacceptable penalties (many would welcome the chance to do so).
Manning saved the university £15,000 by his discovery that the British taxation commissioners were charging succession duty on the John Henry Challis estate on too high a scale.
"A Guide to the New Death Duty with an introduction and Forms" 1894 (as Deputy Controller of Legacy and Succession Duties)
In 1884, he was able to pass progressive legislation including succession duties and land tax, and in 1886 was involved in introducing payment for members of the South Australian parliament.
The additional succession duties are still payable in cases where the estate duty is not charged, but such cases are of small importance and in practice are not as a rule charged.
Clauses 2 to 3 refer to feudal relief, specifically the regulation of the charging of excessive relief, in effect a form of "succession duty" or "death duty" payable by an heir.
After Pitt's failure to carry the succession duty in 1796, no change was made until Gladstone's introduction in 1853 of a duty on land and settled property parallel to the legacy duty on free personality.
Although succession duties exceeding $4 million were paid in 1927, Ontario Premier Mitchell Hepburn subsequently claimed more and had the Legislative Assembly of Ontario pass the necessary legislation to overcome the legal obstacles.
In Ontario and Quebec, the federal government collected estate taxes at only 50% of the full rate, and remitted 50% of such collections to such provinces, and the provinces continued to levy their own succession duties.
First we have to obtain legal proof of the death of your brother, and then we have to obtain the confirmation of the executors in Scotland and realize a portion of the securities to meet estate and succession duties.
Succession duty, in the English fiscal system, "a tax placed on the gratuitous acquisition of property which passes on the death of any person, by means of a transfer from one person (called the predecessor) to another person (called the successor)."
The original program had the goal of giving each province the same per capita revenue as the two wealthiest provinces, Ontario and British Columbia, in three tax bases: personal income taxes, corporate income taxes and succession duties (inheritance taxes).