In re Hickok's Estate
Supreme Court of Vermont
Appear from the final decree of the Probate Court distributing the estate of Julia F. Hickok, and holding that five foreign religious societies, who were legatees, were exempt from the .collateral inheritance tax imposed by No.- 46, Acts 1896. Heard on an agreed statement at the March Term, 1904, Chittenden County, Munson, J., presiding. Judgment, pro forma, that said legacies are subject to said tax. Said estate excepted.
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Appear from the final decree of the Probate Court distributing the estate of Julia F. Hickok, and holding that five foreign religious societies, who were legatees, were exempt from the .collateral inheritance tax imposed by No.- 46, Acts 1896. Heard on an agreed statement at the March Term, 1904, Chittenden County, Munson, J., presiding. Judgment, pro forma, that said legacies are subject to said tax. Said estate excepted. The agreed statement shows that the five bequests in question were as follows: $3000- to, the Hampton Normal and Educational Institute, a Virginia corporation located at…
1Opinion of the CourtMunson, J.
No. 46, Acts of 1896, entitled “An act to tax collateral inheritances,” exempts from its operation property passing “to or for charitable, educational or religious societies or institutions, the property of which -is exempt by law from taxation.” This exemption is invoked by institutions incorporated by and located in the States of Massachusetts, New York, Virginia and Illinois. The Tax Commissioner contends that foreign corporations are not within the exemption.
It is a well established general rule that exemptions from taxation are to be strictly construed, and that no claim of exemption can…
2Cases cited5 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- State v. HamlinSupreme Judicial Court of Maine · 1894
- People ex rel. Huck v. Western Seaman's Friend SocietyIllinois Supreme Court · 1877
- Colton v. City of MontpelierSupreme Court of Vermont · 1899
3Cited by38 opinions
- State v. Clement National BankSupreme Court of Vermont · 1911
- Bookstaver v. Town of WestminsterSupreme Court of Vermont · 1973
- In re Fulham's EstateSupreme Court of Vermont · 1923
- Clark v. City of BurlingtonSupreme Court of Vermont · 1928
- In Re Property of One Church StreetSupreme Court of Vermont · 1989
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