In re the Estate of Crouse

Glass, S.

— This is an appeal by tbe Syracuse University from an assessment of a transfer tax upon its legacy of $10,000 under tbe will of Jacob Crouse, deceased. Tbe university contends that its legacy is exempt from tbe tax because it is a corporation whose real and personal property is exempt from general taxation, and, therefore, does not come within tbe class of corporations upon whose legacies tbe Transfer Tax Law, now known as article 10 of the Tax Law, imposes a tax.

It is conceded that tbe legacy in question would be exempt for tbe reason stated except for tbe enactment of chapter 382…