In re the Appraisal for Taxation of the Estate of Conklin

Petty, S.

It is conceded on this appeal that the amount of the estate is $2,026.64, of which $1,776.64 passes to sisters, and $250 to a grand niece, a cousin, and a third legatee unrelated. That the last-mentioned sum is taxable at 5 per cent, is the claim of the State on the ground that its taxability is controlled by the fact that the estate is over $500 in value.

It is true that the amount of the estate must he first determined, for if less than $500 no tax attaches, no matter to whom it is given.

The statute in force at the death of the testatrix (Laws of 1896, chap. 908) provides that a tax…