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" The question is, when did the right to this tax accrue — at the death of the testator, or at the death of the widow, when the plaintiff became entitled to the possession of the land? "
Reports of Cases Argued and Determined in the Court of King's Bench: During ... - Page 339
de Great Britain. Court of King's Bench - 1829
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Reports of Cases Argued and Determined in the High ..., Volume 19 ;Volume 25

Great Britain. Court of Chancery - 1827 - 688 pages
...question was, how they were to take. Here the only doubt is, who are to take; whether the survivor at the death of the testator, or at the death of the tenant for life; and, when it is ascertained, who are to take, the testator has said, they arc to take share...
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Commentaries on Colonial and Foreign Laws: Generally, and in Their ..., Volume 2

William Burge - 1838 - 904 pages
...whether the proximity of those, who are substituted by a fidei-commissum, is to be computed as it existed at the death of the testator, or at the death of the fiduciary when the fidei-commissum takes effect. It is admitted that if i\\& fiduciary be connected...
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Connecticut Reports: Containing Cases Argued and Determined in ..., Volume 53

Connecticut. Supreme Court of Errors - 1886 - 666 pages
...two kinds of property. When, by the terms of this will, does the estate vest in the grandchildren? At the death of the testator, or at the death of the last survivor of his wife and children ? We think it vested in point of right on the death of the testator....
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The Journal of Jurisprudence, Volume 5

1861 - 736 pages
...the widow the question arose, whether by the word " relations" were to be understood the next of kin at the death of the testator, or at the death of the daughter, or at the death of the widow. Held, thaUthe class was to be ascertained at the death of the...
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Reports of Cases Argued and Determined in the Court of Chancery ..., Volume 1

Thomas Nesbitt McCarter - 1865 - 616 pages
...son, and one to the daughter. Whether the estate is to he divided according to the law, as it existed at the death of the testator or at the death of the devisee for life, depends upon the question, whether the estate of the devisees in remainder is vested...
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New England Reporter: All Cases Determined in the Courts of Last ..., Volume 1

1885 - 1102 pages
...the two kinds of property. When, by the terms of this will does the estate vest in the grandchildren? at the death of the testator or at the death of the last survivor of his wife and children? We think it vested, in point of right, on the death of the...
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Atlantic Reporter, Volume 18

1890 - 1148 pages
...Chancellor GREEN in that case said: "Whether the estate is to be divided according to the law as it existed at the death of the testator or at the death of the devisee for life, depends upon the question whether the estate of the devisees in remainder is vested...
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The Eastern Reporter: Containing All the Decisions of the States ..., Volume 4

1886 - 1046 pages
...two kinds of property. When, by the terms of this will, does the estate vest in the grandchildren ? At the death of the testator, or "at the death of the last survivor of his wife and children ? We think it vested, in point of right, on the death of the...
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The American State Reports: Containing the Cases of General Value ..., Volume 37

Abraham Clark Freeman - 1894 - 1024 pages
...sixth clause, may refer to several periods of survivorship. They may refer to the children surviving at the death of the testator, or at the death of the child dying without issue, or at the time of the payment of the bequests named in the third clause,...
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Commentaries on the Law of Trusts and Trustees: As Administered in ..., Volume 1

Charles Fisk Beach - 1897 - 1100 pages
...executed either by deed or by will, the question whether the parties in interest are the class in esse at the death of the testator or at the death of the donee, is one of very considerable difficulty. On this point it has been said by a high authority in...
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