In re Estate of Hill

This case is before us on report to determine whether certain bequests in the will of James N. Hill, late of York, are subject to the payment of an inheritance tax. For the purposes of this opinion the bequests can be divided into two classes, the first of which includes six separate bequests to the Berwick Cemetery Association in trust to use the income to provide gravestones for the poor and to maintain and improve the grounds, and in trust to build a chapel, a receiving tomb, a memorial gate, and to macadamize the avenues. The total amount of these bequests is $70,439.78 and the Judge of…