Eastwood v. Russell

The opinion of the court was delivered by

Voorhees, J.

On March 24th, 1908, John Eastwood, a resident of Belleville, in Essex county,' died leaving a will, wherein he appointed John H. Eastwood, the plaintiff in error, his executor, to whom he devised and bequeathed, with a few exceptions, his entire estate valued at about seven hundred thousand dollars.

The estate so passing to and claimed by John H. Eastwood, a relative of the testator, but not a son or within the exempted degrees, was assessed March 15th, 1909, by the surrogate of Essex county under the so-called Collateral Inheritance Tax…