Matter of Estate of Romaine
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, entered upon an order made October 24, 1890, which affirmed a decree of the siutogate of the city and county of Few York, which assessed a tax under the “ Collateral Inheritance Act; ” and also affirming an order of said surrogate appointing an appraiser under said act.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, entered upon an order made October 24, 1890, which affirmed a decree of the siutogate of the city and county of Few York, which assessed a tax under the “ Collateral Inheritance Act; ” and also affirming an order of said surrogate appointing an appraiser under said act. This was a proceeding instituted by the district attorney of the city and county of Few York, to compel the administrator of the estate of one Worthington Romaine, deceased, to pay taxes upon certain collateral inheritances, pursuant…
1Opinion of the CourtVaee, J.
The question presented by this appeal is whether Succession to the personal property of a non-resident intestate, invested or habitually kept by him in this state, is subject to taxation under the Collateral Inheritance Act.
The original act provided that after the passage thereof “ All property which shall pass by will or by the intestate laws of this state from any person who may die seized or possessed of the same while being a resident of the state, or which property shall be within the state,” to any one other than certain excepted persons nearly related to the decedent, should be subject…
2Cases cited10 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- Catlin v. HullSupreme Court of Vermont · 1849
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3Cited by51 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Eidman v. MartinezSupreme Court of the United States · 1902
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- State of Colorado v. . HarbeckNew York Court of Appeals · 1921
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
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