Bugbee v. Van Cleve

John G. Van Riper, a resident of Passaic county, died testate on March 18th, 1906. By his last will the residue of his estate, real and personal, was devised and bequeathed to his executor, Frank Van Cleve, in trust, nevertheless, to pay the income therefrom to the decedent's sister, Getty Anna Christy, for the term of her natural life, and upon her death to pay a certain legacy to a grandniece, and to divide the residue equally between certain grandnieces and a grandnephew.

Under the provisions of P.L. 1894 p. 318, a collateral inheritance tax was charged against the interests in remainder,…