In re Estate of Kimberly
Appellate Division of the Supreme Court of the State of New York
Appeal by The Buffalo General Hospital, a legatee under the will of Charlotte Kimberly, deceased, and John L. Kimberly and another, as executors, etc., of Charlotte Kimberly,-deceased, from, so much of a decree of the Surrogate’s Court of the. county of Erie rendered on the 2d day of.
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Appeal by The Buffalo General Hospital, a legatee under the will of Charlotte Kimberly, deceased, and John L. Kimberly and another, as executors, etc., of Charlotte Kimberly,-deceased, from, so much of a decree of the Surrogate’s Court of the. county of Erie rendered on the 2d day of. March, 1897, and entered in said Surrogate’s Court, as confirms the report of the transfer tax appraiser and determines that the property of said Charlotte Kimberly, deceased, devised to the Buffalo General Hospital is subject to taxation, and fixes a.tax thereon, under the Taxable Transfer Law of the State of…
1Opinion of the Court
Hardin, P. J.:
Charlotte Kimberly died on the 16th of August, 1896," and the act in relation to taxation, constituting chapter 24 of the General Laws (Laws of 1896, chap. 908), was passed May 27, 1896, and went into effect on the 15th of June, 1896. By the 3d section of that act all real property and all personal property is taxable “ unless exempt from taxation by law.” Section 4 of the act provides that “ the following property shall be exempt from taxation :
“ 7. The real property of a corporation or association organized exclusively for the moral or mental improvement of men or women, or…
2Cases cited12 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
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3Cited by4 opinions
- Spencer Livestock Commission Company Mike Donaldson v. Department of AgricultureCourt of Appeals for the Ninth Circuit · 1988
- Town of Hardenburgh v. StateAppellate Division of the Supreme Court of the State of New York · 1980
- In re the Estate of StebbinsNew York Surrogate's Court · 1907
- Berlin v. New Hope Holiness Church of God, Inc.Appellate Division of the Supreme Court of the State of New York · 1983