Neilson v. Russell
Supreme Court of New Jersey
On certiorari. Philo Laos Mills, the testator, resided in England, and died there on the 23d day of August, 1905, leaving a last will and testament, which was duly admitted to probate in England on the 13th of November, 1905, and an exemplified copy thereof admitted to probate by the surrogate of Essex county, this state, and letters testamentary granted to William T. Evans, a resident of Montclair, this state, and Alfred Neilson, a resident of New York State, the two…
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On certiorari. Philo Laos Mills, the testator, resided in England, and died there on the 23d day of August, 1905, leaving a last will and testament, which was duly admitted to probate in England on the 13th of November, 1905, and an exemplified copy thereof admitted to probate by the surrogate of Essex county, this state, and letters testamentary granted to William T. Evans, a resident of Montclair, this state, and Alfred Neilson, a resident of New York State, the two American executors named in said will, who qualified and took office. The testator had no real property in the State of New…
1Opinion of the Court
The opinion of the court was delivered by
Garrison, J.
On March 23d, 1892, the legislature of this state enacted a law imposing an ad valorem tax of five per cent, upon “all property which shall be within this state, and any part of such property and any interest therein,” that shall be transferred upon intestacy or by testamentary disposition to any person or persons other than those named in the act. This act, modified as to its title so as to include devises, was re-enacted on May 15th, 1894, and is the law applicable to the present case, where the question is whether stock in a New Jersey…
2Cases cited19 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- United States v. PerkinsSupreme Court of the United States · 1896
- United States v. FoxSupreme Court of the United States · 1877
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
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3Cited by4 opinions
- Estate of Culver v. GouldSupreme Court of Iowa · 1909
- State v. First National BankSupreme Judicial Court of Maine · 1931
- Withers v. Jones'Supreme Court of Virginia · 1920
- In re the Estate of HallHawaii Supreme Court · 1909