Russell v. Cogswell

Plaintiff contends there is a fatal hiatus in the statute which in any event would prevent the collection of the tax in question. There is no fatal hiatus in this statute (G. S. 1935, *79979-1501). We print its pertinent portions, including in brackets the clause which, it is argued, it was fatal to omit:

“All property, corporeal or incorporeal, and any interest therein, within the jurisdiction of the state, whether belonging to the inhabitants of the state or not, which shall pass by will or by the laws regulating intestate succession, or by deed, grant or gift made in contemplation of death, or…