In re the Appraisal Under the Act in Relation to the Taxable Transfers of Property of the Property of Huntington
New York Surrogate's Court
Mr. Huntington, a resident of this county, died April 20, 1900, unmarried and leaving only collateral relatives surviving him.
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Mr. Huntington, a resident of this county, died April 20, 1900, unmarried and leaving only collateral relatives surviving him. By his will, dated March 4, 1893, and proved in this court July 12, 1900, after various general legacies to relatives, friends and employees, be made the following charitable bequests: New York Society for the Relief of the Ruptured and Crippled, $20,000'; Roosevelt Hospital, the Five Points House of Industry, the Children’s Aid Society for the Newsboys’ Lodging-house, the American E'emale Guardian S'ociety and Home for the Eriendless of the City of New York, and the…
1Opinion of the Court
Thomas, S.
— The appraiser designated to fix the amount of the transfer tax to be imposed on this estate reports a tax payable on legacies, $20*,000 each to Roosevelt Hospital, the Children’s Aid Society, the American Female Guardian Society and Home for the Friendless, and the New York Society for the Relief of the Ruptured and Crippled. A formal order determining the tax has been made upon the appraiser’s report, and from such, order the said legatees severally appeal. Each of the appellants is a corporation, and each is exempt from taxation on real or personal property. Exemptions of the…
2Cases cited3 opinions
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In the Matter of the EvergreensNew York Court of Appeals · 1872
- In re the Appraisal for Taxation of the Estate of HowellNew York Surrogate's Court · 1901