In Re Estate of Salisbury

The state of Ohio appeals on questions of law from an order of the Probate Court finding a bequest to an endowment fund of a church exempt from the Ohio inheritance tax.

Under the provisions of item III of the first codicil of the will, one-third of the residue of the testator’s estate was bequeathed as follows:

“To the Endowment Fund of The First Congregational Church of Toledo, Ohio, in perpetuity, the annual income therefrom to be annually appropriated, expended and used solely for the charitable purposes of said in'stitutiq'n. ’ ’

Item IY of the testator’s will had previously bequeathed…