In re Flynn's Estate

RANSOM, S.

By order entered January 3, 1893, the surrogate taxed four legacies, of $100 each, which were bequeathed to strangers. From this order an appeal has been taken. Testator died in September, 1892, and the tax-ability of the bequests is therefore governed by chapter 399 of the Laws of 1892. Section 1 of the act provides that “a tax * * * is imposed upon the transfer of any property * * * of the value of $500 or over * * * to persons * * * not exempt by law from taxation. * * *” Section 22 defines the word “property,” as used in this act, “to mean the property or interest therein of the…