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Net wealth tax

152 that 'the taxes on capital which are summarised in this chapter are the net worth tax, the real property tax, and the capital levy under the Equalization of Burdens Law'. It is further stated thus: 'Some

Money land

money, and money articled or bequeathed to be invested in land, has, inequity, many of the qualities of real estate, and is descendible and devisable as such according to the rules of inheritance in other cases, and

entail

from en-, causative prefix + taille restriction on inheritance see tail ] : to make (an estate in real property) a fee tail : limit the descent of (real property) by restricting inheritance to specific descendants who

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Inheritance

of representation as his heir t law. The 'canons of inheritance' are the rules directing the descent of real property throughout the lineal and collateral consanguinity of the owner dying intestate. These rules have been abolished in

Estate

life, for years, etc., in either legal or equitable estates. In practice its most important division is into real estate and personal estate, although the consequences of that division have lost much of their importance since 1925,

Equitable estates and interests

ownership became recognized and affected by statute. The Statute of Uses turned the beneficial right or use in real estate into the legal estate, although the statute did not extend to any use or trust upon a

trust

creation except upon the consent of all the beneficiaries land trust : a trust created to effectuate a real estate ownership arrangement in which the trustee holds legal and equitable title to the property subject to the

prescription

dictate, order; partly from Latin praescription- praescriptio order] 1 : acquisition of an interest (as an easement) in real property that is usually less than a fee by long-term, continuous, open, and hostile use and possession as

listing

listing 1 : an arrangement, agreement, or contract for the marketing of real property through one or more real estate agents usually for a specific period called also listing agreement exclusive

Heirloom

case, belong absolutely to the first person who, under the limitations of the settlement, becomes entitled to the real estate for a vested estate of inheritance; see Portman v. Viscount Portman, 1922, AC 473, and cases there

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