Ministers & Missionaries Benefit Board of the Northern Baptist Convention v. Thayer-Martin

The opinion of the court was delivered by

Parker, J.

This is a succession tax case. The question for decision is whether the state tax commissioner correctly taxed' at eight per cent, the residuary estate of testatrix Maude S. W. McKay, late of Hunterdon county in this state, and left by her will to the prosecutor corporation, as being taxable under the general clause of the statute which reads: “Property passing to every other transferee, distributee or beneficiary not hereinbefore classified shall be taxed at the rate of eight per centum on any amount up to $900,000” (see Pamph. L. 1931,…