Carter v. Craig
Supreme Court of New Hampshire
Probate Appeal. Transferred -without a ruling from the, April term, 1912, of the superior court by Pike, J., upon an agreed statement of facts.
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Probate Appeal. Transferred -without a ruling from the, April term, 1912, of the superior court by Pike, J., upon an agreed statement of facts. December 21, 1906, John P. French, a resident of Candia, entered into a written agreement with Arthur W. Stone, then a resident of Vermont, by the terms of which Stone agreed to care for French and his wife during their lives and the life of the survivor, during which time Stone and his family were to occupy a part of the dwelling-house on French’s farm; and for a further consideration, French agreed to convey the farm, stock, and tools to Stone by…
1Opinion of the Court
The statute makes the passing of property by will subject to a tax when the beneficiary, as in this case, does not come within its exemptions. Laws 1907, c. 68, s. 1. It provides that "all property within the jurisdiction of the state, real or personal, or any interest therein, . . . which shall pass by will . . . to any person, absolutely or in trust, [except to the exempted class] shall be subject to a tax of five per cent of its value for the use of the state." It appears in the case that French made a will bequeathing and devising to Stone property as to the devolution of which the tax is…
2Cases cited3 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Appraisal Under the Transfer Tax Act of the Estate of KiddNew York Court of Appeals · 1907
- State Street Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
3Cited by27 opinions
- Hunter v. Colfax Consolidated Coal Co.Supreme Court of Iowa · 1915
- City of Huntington v. State Water CommissionWest Virginia Supreme Court · 1953
- Bleiler v. Chief, Dover Police DepartmentSupreme Court of New Hampshire · 2007
- Williams v. StateSupreme Court of New Hampshire · 1924
- Bente v. BugbeeSupreme Court of New Jersey · 1927
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