State ex rel. Oklahoma Tax Commission v. Noble's Ex'rs

This is an appeal from a judgment declaring that certain foreign corporations, to wit: the Board of. Relief of the Presbyterian Church of the United' States, and the Board of Home Missions of the Presbyterian Church of the United • States, *149existing as religious, charitable, and nonprofit institutions, are exempt from paying an inheritance tax upon the property left to them by the will of the decedent. The material ■ facts are stipulated and are as follows :

“It is further stipulated and agreed that the Presbyterian Board of Relief of the United States is a corporation organized and existing…