In re the Estate of Kendall

O’Brien, S.

This appeal is taken by the Vivisection Investigation League from the report of the transfer tax appraiser and the order entered thereon upon the following grounds: (1) That the taxing order is invalid in so far as it fixes a tax upon the transfer to the League in that the League comes within the class of corporations exempted by section 221 of article 10 of the Tax Law (as amd. by Laws of 1925, chap. 143);* (2) that the appellant is a charitable, educational, missionary and benevolent corporation within the meaning of section 221 of the Tax Law; (3) that the surrogate was without…