...bargain, sale, or gift, made or intended to take effect In possession or enjoyment after the death of tne grantor or bargainer, to any person or persons, or...to a duty or tax, to be paid to the United States, as follows— that is to say: Where the whole amount of said personal property shall exceed in value...

...property or interest therein, transferred by deed. grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death...bargainer, to any person or persons, or to any body or bcxlics, politic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty...

...belonging to inhabitants of Porto Rico passing by will, intestacy, inheritance, or by any grant intended to take effect in possession or enjoyment after the death of the grantor, to any person, association, institution, or corporation, in trust or otherwise. Act No. 3 of May 7,...

...property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or Intended to take effect In possession or enjoyment after the death...to a duty or tax, to be paid to the United States, as follows — that Is to say." Act June 13, 1898, a 448, 30 Stat. 464 (US Coinp. St. 1001, p. 2307)....

...property or interest therein, transferred by deed, grant, bargain, sale or gift, made or intended to take effect In possession or enjoyment after the death...to a duty or tax, to be paid to the United States, as follows — that Is to say. * * * »» Then the act specifies the different rates of taxation that...

...executors having in charge or trust legacies of personal property thereafter passing by will to any person "shall be and hereby are made subject to a duty or tax to be paid to the United States" at a rate varying in the degree of consanguinity between the testator and the beneficiary. Section...

...grant, bargain, sale or gift, made or Intended to take effect in possession or enjoyment after tlie death of the grantor or bargainer, to any person or persons, or to any body or bodies politic,or corporate, in trust or otherwise, shall be and hereby are made subject to a duty or tax...

...such property, either by will or by the intestate laws, • • • to any person or persons * • * in trust or otherwise shall be and hereby are made subject to a duty or tax. • * *" Held, that where a testator left his residuary estate to his executors in trust for the benefit...

...lifetime. "The question under the statute is whether this gift of the property was 'made or intended to take effect in possession or enjoyment after the death of the grantor. ' We think it plain that it was. Miss Abbott could have no possession or enjoyment of the principal...

...in charge or trust < * * any personal property * * * transferred by deed, etc., made or intended to take effect in possession or enjoyment after the death of the grantor, to any person or persons;" and it must also come under some one of the five following subdivisions...