Legal Opinion
In re collateral inheritance Tax against Vineland Historical & Antiquarian Society
New Jersey Superior Court Appellate Division
Decided February 16, 1904PublishedCited by 3 opinions
On appeal from a decree of the orphans court of Cumberland county.
1Opinion of the Court
Magie, Ordinary.
The decree appealed from was made by .the orphans court, under the following circumstances: By the will of Charles Iv. Landis, who died in the county of Cumberland, June 12th, 1900, a legacy was given to a corporation entitled the “Vineland Historical and Antiquarian Society.” On March 18th, 1901, the surrogate of that county had appointed an appraiser, under the provisions of section 13 of the act entitled “An act to tax intestates’ estates, gifts, legacies, devises and collateral inheritances in certain cases,” approved April 15th, 1894 (Gen. Stat. p. 3339), and upon the…
2Cases cited5 opinions
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- Matter of Estate of WolfeNew York Court of Appeals · 1893
- Matter of Estate of UllmannNew York Court of Appeals · 1893
- Paterson Rescue Mission v. HighSupreme Court of New Jersey · 1899
- Conover v. Long Branch CommissionSupreme Court of New Jersey · 1900
3Cited by3 opinions
- Schuster v. NicholsDistrict Court, D. Massachusetts · 1927
- In Re BudellNew Jersey Superior Court Appellate Division · 1926
- Tappan Washington Memorial Corp. v. MargettsNew Jersey Superior Court Appellate Division · 1950