In Re the Appraisal, Under the Transfer Tax Act, of the Estate of Huntington
New York Court of Appeals
Appeals from an order of the Appellate Division of the Supreme Court in the first judicial department, made June 7, 1901, by the comptroller of the city of New York from so much thereof as affirmed that part of an order of the Surrogate’s Court of the county of New York which adjudged that a legacy of $20,000 given by the will of Charles P. Huntington, deceased, to the Roosevelt Hospital, and a like legacy to the Children’s Aid Society, severally, to be exempt from the…
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Appeals from an order of the Appellate Division of the Supreme Court in the first judicial department, made June 7, 1901, by the comptroller of the city of New York from so much thereof as affirmed that part of an order of the Surrogate’s Court of the county of New York which adjudged that a legacy of $20,000 given by the will of Charles P. Huntington, deceased, to the Roosevelt Hospital, and a like legacy to the Children’s Aid Society, severally, to be exempt from the transfer tax. By the New York Society for the Relief of the Ruptured and Crippled and the American Female Guardian Society…
1Dissent
Parker, Ch. J.
(dissenting). Section 220 of the General Tax Law (Chapter 908 of the Laws of 1896) imposes a tax of five per centum “ upon the transfer of any property, real or personal, of the value of five hundred dollars or over, * * * to persons or corporations not exempt by law from taxation on real or personal property ” in certain cases, including a transfer by will by a resident of the state. The charter of the Roosevelt Hospital expressly provides that its property, real and personal, shall be exempt from taxation (Chapter 4 of the. Laws of 1864) and the property of the Children’s Aid…
2Cases cited3 opinions
- Johnson v. Hudson River RailroadNew York Court of Appeals · 1872
- In Re the Legacy and Inheritance Tax on the Estate of ThrallNew York Court of Appeals · 1898
- Clarkson v. . the Hudson River Railroad Co.New York Court of Appeals · 1855