...property in excess of the exemptions hereinafter granted and at the rates hereinafter prescribed. Such tax shall be imposed when any such person or corporation...by any such transfer whether made before or after passage of this act, provided that property or estates which have vested in such persons or corporations...

...'below held that the language of the third clause of section I of the statute, that such tax shall also be imposed when any such person or corporation becomes...entitled in possession or expectancy to any property or income therefrom by any such transfer, "whether made before or after the passage of this act," expressly...

...explicit language of the statute, which provided, as does our statute, that such tax shall also bo imposed when any such person or corporation becomes..."whether made before or after the passage of this act" The special term had held that the tax law did not operate retrospectively and subject to taxation...

...corporate, in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled, in possession or expectancy, to any property, or the income thereof, other than to or for the use of the father, mother, husband, wife, children, brother and sister, lineal...

...corporate, in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled, in possession or expectancy, to any property or the income thereof, other than to or for the use of father, mother, husband, wife, children, brother and sister and lineal...

...corporate, in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled, in possession or expectancy, to any property or the income thereof, other than to or for the nse of father, mother, husband, wife, children, brother and sister and lineal...

...or in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectancy, to any property or the income thereof, other than to or for tli« use of the father, mother, husband, wife, legally jidopted children, or...

...enjoyment at or after such death" (that is, after the death of the donor). "5. When any such person * * • becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any suclt transfer whether made before or after the passage of this chapter." This charge, for convenience...

...corporate in trust or otherwise, or by reason whereof any person or body politic or corporate shall become beneficially entitled in possession or expectancy to any property or the income thereof, other than to or for societies, corporations and institutions now exempted by law from taxation, or...

...or intended to take effect, in possession or enjoyment at or after such death. Such tax shall also be imposed when any such person or corporation becomes...transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except...