Carter v. Whitcomb
Supreme Court of New Hampshire
Probate Appeal. Facts found by the court. Transferred without a ruling from the September term, 1907, of the superior court by Peaslee, J. Susan E. Reed, a resident of Nashua, died September 21, 1905, and the defendants were appointed executors of her will.
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Probate Appeal. Facts found by the court. Transferred without a ruling from the September term, 1907, of the superior court by Peaslee, J. Susan E. Reed, a resident of Nashua, died September 21, 1905, and the defendants were appointed executors of her will. Among the legatees named are the Main-street Methodist Episcopal Church of Nashua, the Ladies’ Social Circle, the Senior Sunday School, the Junior Sunday School, the Auxiliary of the Woman’s Foreign Missionary Society, the Home Missionary Society, the Choir, the Epworth League, and the Junior League, all said societies being connected…
1Opinion of the CourtWalker, J.
By the statute in force on the date of the death of the testatrix, “ all property within the jurisdiction of the state, . . . which shall pass by will, or by the laws regulating intestate succession, . . . except ... to or for the use of charitable, educational, or religious societies or institutions in this state the property of which is by law exempt from taxation, . . . shall be subject to a tax of live per cent of its value, for the use of the state.” Laws 1905, e. 40, s. 1. Before the decree of the probate court in this proceeding, this statute had been amended by the legislature of…
2Cases cited5 opinions
- McDonald v. Massachusetts General HospitalMassachusetts Supreme Judicial Court · 1876
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
- Balch v. ShawMassachusetts Supreme Judicial Court · 1899
- First Universalist Society v. BradfordMassachusetts Supreme Judicial Court · 1904
3Cited by34 opinions
- McFeely v. CommissionerSupreme Court of the United States · 1935
- Lightfoot v. PoindexterCourt of Appeals of Texas · 1917
- Doolittle v. McConnellCalifornia Court of Appeal · 1924
- Geiger v. Simpson Methodist-Episcopal ChurchSupreme Court of Minnesota · 1928
- Bruce v. Young Men's Christian Ass'n.Nevada Supreme Court · 1929
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