Edwards v. Slocum

(after stating the facts as above). That this is not an inheritance or legacy tax, that it is not payable by legatees or out of legacies as such, and that it is a tax payable out of and on the estate, and by the executors, is agreed (Matter of Hamlin, 226 N. Y. 407, 124 N. E. 4, 7 A. L. R. 701), and no complaint is now made as to including in whatever is taxed or measures tax the New York inheritance taxes (New York, etc., Co. v. Eisner, 256 U. S. 345, 41 Sup. Ct. 506, 65 L. Ed. 963, 16 A. L. R. 660). Taxes, however, are not laid on abstractions, names do not change facts, and every tax…