Lawyers Title & Trust Co. v. Comptroller of Treasury

Backes, Vice-Ordinary.

This is an appeal from an assessment by the comptroller of the treasury, levied on property in this state, of a non-resident decedent under the Transfer of Property Tax act of 1909 (P. L. 1909 p. 325), as amended in 1914 (P. L. 1911/. p. 267). By the second subdivision of section 1 of the act, as amended, a tax is imposed upon the transfer of property

“When the transfer is by will or intestate law,'of real property within this state, or of goods, wares and merchandise within this state, or of shares of stock of corporations of this state, or of national banking…