Alfred University v. Hancock

Beed, Vice-Ordinary.

Peter Wooden, a resident of New Jersey, by bis will, left the residue of his estate to Alfred University, an institution located in Allegany county, in the State of New York. The surrogate of Somerset county filed an assessment imposing a tax upon this legacy under the provisions of an act to tax intestates’ estates, gifts, legacies, devises and collateral inheritance in certain cases. P. L. 189^ p. 818. The first section of the act provides that all *471property which shall pass by bequest, devise or inheritance to any person or persons, or to a body politic or corporate,…