In Re Noble's Estate

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, existing 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 under and…