Death Tax - Law Dictionary Search Results
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death tax : a tax assessed on the transfer of property (as an estate, inheritance, legacy, or succession) after the transferor's death compare estate tax, generation-skipping transfer tax, gift tax ...
Married women's property
Married women's property, At Common Law, a woman, by marrying, transferred the ownership of all her property, real and personal, present and future, to her husband absolutely, so that he might sell, pay his debts out of, give away, or dispose by will of it as he pleased, with these exceptions and modifications:-1) Her freehold estate became his to manage and take the profits of during the joint lives only. After his death, leaving her surviving, it passed to her absolutely; after her death, leaving him surviving, provided that it was an estate in possession and issue who could in her it had been born during the marriage, it passed to him as 'tenant by the curtesy (q.v.) of England,' during his life, and after his death to her heir-at-law.(2) Her leasehold estate, her personal estate in expectancy, and the debts owing to her and other 'choses in action,' became his absolutely if he did some act to appropriate or reduce them into possession during the marriage, or if he survived her. If ...
Marz-ool-maut
Marz-ool-maut, under the Mohemmedan Law, the term 'marz-ool-maut' is applicable not only to disease which actually cause death but to diseases from which it is probable that death will ensure so as to engender in the person affected with the disease an apprehension of death. A person labouring under such a disease cannot make a valid gift of the whole of his property until a year has elapsed, from the time he was first attacked by it. When a gift is made by a person labouring under such a disease, it will be good only to the extent of one-third of the subject of the gift, if the donee had been put into possession by the donor, Labbi v. Bibbun, 6 NWP 159.To establish 'Marz-ool-maut there must be present at least the following conditions--(1) Proximate danger of death so that there is, as it is phrased, a preponderance (ghaliba) of knout or apprehension, that is, that at the given time death must be more probable than life;(2) there must be some degree of subjective apprehension of death...
Succession duties
Succession duties. The (English) Succession Duty Act, 1853, amended by 22 & 23 Vict. c. 21, ss. 12-15, and by the Customs and Inland Revenue Acts, 1881, 1888, and 1889, imposed a new set of duties, varying in amount from 1 per cent. in the case of a child succeeding a parent to 10 per cent. in the case of succession to a stranger in blood, upon real or personal property to which any person succeeds on the death of another. The duty is calculated on the capitalized value for the life of the successor of the property succeeded to, in accordance with a table schedule to the Act of 1853; e.g., if a person aged fifty succeed to property worth 100l. a year, he pays succession duty upon 1242l. 19s. 6d.Succession duties are payable as a rule at the same rate as legacy duty in respect of all property liable to be administered by any Court in Great Britain and Northern Ireland--unlike legacy duty, it falls on property passing by death (succession), under disposition by deed or other instrument (...
Infanticide
Infanticide, means (1) The act of killing a newborn child, esp. by the parents or with their consent, in archaic usage, the word referred also to the killing of an unborn child. Also termed child destruction; neonaticide. (2) The practice of killing newborn children. (3) One who kills a newborn child, Black's Law Dictionary, 7th Edn., p. 781.Infanticide, the killing of a child immediately after it is born. The felonious destruction of the feticide, or criminal abortion.In every case in which an infant is found dead, and its death becomes the subject of judicial investiga-tion, the great questions which present themselves for inquiry are:-(1) What is the age of the child?(2) Was the child born alive?(3) If born alive, how long had it lived?(4) If born alive, by what means did it die?If it be proved that its death was owing to violence, it is then to be ascertained who the murderer of it is. If suspicion fall upon the mother, it is to be determined--(1) Whether she has been delivered of ...
Charitable uses and trusts
Charitable uses and trusts. 9 Geo. 2, c. 26, commonly called 'The Mortmain Act,' 1735, after reciting that ifts or alienations of land in mortmain (see MORTMAIN) were prohibited by Magna Charta and other whole-some laws as prejudicial to the common utility, and that such public mischief had greatly increased by many large and improvident dispositions, made by languishing or dying persons to charitable uses, to take place after their deaths to the disherison of their lawful heirs, enacted that no lands or other hereditaments whatsoever, nor money, or personal estate to be laid out in land should be given to any person or bodies corporate, or charged by any person in trust, for any charitable uses, unless such gift, etc., should be made by deed (thus entirely excluding gifts by will) executed twelve months before the death of the donor and be enrolled in the court of Chancery within six calendar months after execution, and be without any power of revocation for the benefit of the donor.T...
Justifiable homicide
Justifiable homicide, the killing of a human creature without incurring any legal guilt. It is of various kinds:-(1) The due execution of public justice, inputting a malefactor to death who has forfeited his life by the laws of his country.(2) It may be committed for the advancement of public justice, as in the following instances: (a) Where an officer or his assistant, in the due execu-tion of his office, either in a criminal or civil case, arrests, or attempts to arrest, a person who resists and who is killed in the struggle. (b) In case of a riot or rebellious assembly, officers endeavouring to disperse the mob are justified in killing them, both at Common Law and by the (English) Riot Act (1 Geo. 1, c. 5). (g) Where the prisoners in a gaol assault the galore or officer, and he in his defence kills any of them; it is justifiable for the sake of preventing an escape. (d) Where an officer or his assistant, in the due execution of his office, arrests, or attempts to arrest, a person fo...
simultaneous death act
simultaneous death act : an act providing for the disposition of property or insurance benefits when there is no sufficient evidence that persons (as spouses) died other than simultaneously (as in an accident) NOTE: The simultaneous death act is a uniform act that has been adopted by most states. It covers situations where the title to or transfer of property depends on priority of death. In general, for determining the disposal of property, each decedent is considered to have survived the other, and an insured individual is considered to have survived a beneficiary. ...
Lapse
Lapse [fr. lapsus, Lat.], error; failing in duty.(1) A benefice is said to lapse when the patron does not exercise the right of presentation within six calendar months (182 days) after the avoidance of the benefice, exclusive of the day of the avoidance. In such case there is a devolution of the rights of patronage from a neglectful patron to the bishop as ordinary, to the metropolitan an superior, and to the sovereign as patron paramount of all the benefices in the realm.(2) A device or legacy is said to lapse when the devisee or legatee dies before the testator. In such case the devise or legacy falls into the residuary real or personal estate, as the case may be. If a residuary devise or bequest lapses, the property falls into the intestate estate of the testator, see Easum v. Appleford, (1840) 5 My&Cr 56; Re Whitrod, (1926) 1 Ch 118. If, however, the devisee or legatee should be a child or other issue of the testator, and should die leaving issue surviving at the testator's death, ...
Tax
Tax [fr. tasg, Wel.; taxe, Fr. and Dut.], an impost; a tribute imposed on the subject; an excise; tallage.A monetary charge imposed by government on persons, entities or properly to yield public revenue, Black's Law Dictionary, 7th Edn., p. 1469.Some general principles of taxation have been said to be:-(1) The subjects of every State ought to contribute to the support of the Government as nearly as possible in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the State. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation.(2) The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quality to be paid, ought all to be clear and plain to the contributor, and to every other person.(3) Every tax ought to be levied at the time, or in the manner, in which it is most likely to be co...
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