Estate of Fiske

This is an appeal from a judgment declaring that certain foreign corporations, to wit, Princeton University, Cheshire Public Library, and Cheshire Cemetery, all existing for nonprofit purposes, are exempt from paying an inheritance tax upon the property left to them by the will of the decedent. The facts are stipulated, and the only question is whether, under the inheritance tax law of 1915, (Stats. 1915, p. 421), such foreign corporations are exempt from the payment of the tax. That statute, subdivision 1, section 7, reads as follows:

"All property transferred to societies, corporation, and…