The Law of Taxable Transfers, State of New York Being Article X of Chapter 908, Laws of 1896, Known as the Tax Law and as Chapter XXIV of the General Laws, as Amended, Including the Amendments of 1901, With References to All Pertinent Decisions

Excerpt from The Law of Taxable Transfers, State of New York: Being Article X of Chapter 908, Laws of 1896, Known as the Tax Law and as Chapter XXIV of the General Laws, as Amended, Including the Amendments of 1901, With References to All Pertinent Decisions

Since the original edition the text of the statute regarding Taxable Transfers has, in many particulars, been radically changed. In 1901 nearly all the sec tions were amended. The State Comptroller was given authority to appoint an appraiser in many counties, two in Kings and five in New York, all of them salaried; in the other counties the County Treasurer is required to act as appraiser. The power to appoint a Transfer Tax Assistant was taken from the District Attorneys, who formerly possessed the right.

Besides these changes, many decisions recently promulgated, construing the statute and applicable thereto as amended, make the issuing of this Second Edition imperative.

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