 such property would fetch if sold in the open market at the time of the death of the deceased. Provided that, in the case of  Transactions - Page 78by Royal Institution of Chartered Surveyors - 1895Full view - About this book
 | 1912 - 690 pages
...value of any property shall be estimated to be the price which, in the opinion of the Commissioners, such property would fetch if sold in the open market at the time of the death of the deceased. Sect. 22, sub-s. 1 (/), enacts that " the expression ' property' includes real property... | |
 | 1913 - 714 pages
...property chargeable to duty shall be estimated to be the price which, in the opinion of the Commissioners, such property would fetch if sold in the open market at the time of the death of the deceased; and by sub-s. 6, where an estate includes an interest in expectancy, estate duty may... | |
 | 1912 - 688 pages
...value of any property shall be assumed to be the price which, in the opinion of the Commissioners, such property would fetch if sold in the open market at the time of the death of the deceased.' 1 Thus, it is said, by express enactment the open market basis is prescribed as the... | |
 | Joshua Williams, Thomas Cyprian Williams - 1894 - 720 pages
...value, of any property shall be estimated to be the price which, in the opinion of the Commissioners, such property would fetch if sold in the open market at the time of the death of the deceased ; Provided that, in the case of any agricultural property, where no part of the principal... | |
 | 1895 - 826 pages
...defined to be (subject to certain encumbrances) " the price which, in the opinion of the commissioners, such property would fetch if sold in the open market at the time of the death of the deceased." The successor was even deprived of the privilege of time to pay in. He might indeed... | |
 | Allan McNeil - 1896 - 148 pages
...value of any property shall be estimated to be the price which, in the opinion of the Commissioners, such property would fetch if sold in the open market at the time of the death of the deceased. Sufficient has now been stated to give at least an outline of the duties payable under... | |
 | Great Britain. Parliament - 1899 - 1002 pages
...the " principe] value " is to lie estimated to be the price which in the opinion of the Commissioners such property would fetch if sold in the open market at the time of the death of the deceased"—Section 7 (5). There is a special rule laid down for valuing agricultural property—see... | |
 | Sir Henry Wilmot Seton - 1901 - 1052 pages
...principal value of any property shall be estimated to be the price which, in the opinion of the commrs, such property would fetch if sold in the open market at the time of the death of the deceased ; provided that, in the case of any agricultural property, where no part of the principal... | |
 | William Edwin Bleloch - 1902 - 508 pages
...to be estimated on the price which, in the opinion of the Commissioners, the property would realise if sold in the open market at the time of the death of the deceased; but, as regards agricultural property, the value is not to exceed twenty-five years'... | |
 | Frederick Stroud - 1903 - 920 pages
...VALUE ' of any property shall be estimated to be, the price which, in the OPINION of the Commissioners, such property would fetch if sold in the OPEN Market at the time of the death of the deceased: Provided that, in the case of any AGRICULTURAL property where no part of the Principal... | |
| |
