In re the Transfer Tax Upon the Estate of Garland

Benton, S.

The personal effects of the deceased, worth about $500, were given to his widow and children. Also his farm, appraised at $6,200. There was also given a life use to James T. Garland, an uncle, which the superintendent of insurance has found to be of the present value of $337. It is claimed that this is taxable, and the surrogate is asked to impose a tax of $16.85, besides the penalty accrued thereon.

The property passing to the widow and children is coneededly exempt from this tax, but a tax by the act is imposed upon the transfer of any property, real or personal, of the value of…