Roberts v. Comptroller of Treasury

Backes, Vice-Ordinary.

This cause is before me on a petition and order to show cause why a tax assessed by the comptroller of the treasury upon an estate of the value of $6,815 bequeathed to the appellant by her *134childless aunt, Sarah M. Sisson, deceased, should not be reduced. The tax was levied at the rate of five per centum and amounts to $340.75.

The “Transfer of Property” Tax act, as amended by chapter 151 of the laws of 1914 (P. L. 1914 p. 267), exempts from its operation property to the amount of $5,000 passing to a child or lineal descendant, and further provides that—■

“The same amount…