The People v. O'donnell.

The question presented for decision in this case is the construction to be placed on section 28 of the act to tax gifts, legacies, etc., the pertinent provisions of which are: “When the beneficial interests of any property or income therefrom shall pass * * * to any trustee, bishop or minister of any church or religious denomination, [to be] held and used exclusively for the religious, educational or charitable uses and purposes of such church or religious denomination, institution or corporation, by grant, gift, bequest or otherwise, the same shall not be subject to any such duty or tax.”…