In Re Compelling Payment of Tax Upon Property Given by the Will of Enston
New York Court of Appeals
Appeal from order of the General Term of the Supreme ■Court in the second .judicial department, made July 1, 1887, which affirmed an'order of the surrogate of the county of Mings imposing a tax under the act (Chap. 483, Laws of 1885.) The material facts are stated in the prevailing opinion. The legislature intended to exempt from the collateral inheritance tax estates of nonresidents, whether real or personal, passing by will or intestate laws.
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Appeal from order of the General Term of the Supreme ■Court in the second .judicial department, made July 1, 1887, which affirmed an'order of the surrogate of the county of Mings imposing a tax under the act (Chap. 483, Laws of 1885.) The material facts are stated in the prevailing opinion. The legislature intended to exempt from the collateral inheritance tax estates of nonresidents, whether real or personal, passing by will or intestate laws. (1 R. S. 389, § 5; Laws of 1851, chap. 176, § 2; 1 R. S. 419, § 3; Williams v. Bd. of Suprs., 78 N. Y. 561, 565, 566.) The collateral inheritance tax…
1Opinion of the CourtAndrews, J.
Hannah Enston died at Spartensbnrgh, South Carolina, on the 26th day of October 1886. At the time of her death she was a resident of Philadelphia in the state of Pennsylvania, and she had never been a resident of or domiciled in this state. She left a last will and testament which was admitted to probate in the Surrogate’s Court of Bangs county. She had an estate amounting to about one million, dollars, which by her will she disposed of to her collateral relatives and to strangers in blood. One of her executors resided in the county of Kings and the other at Philadelphia; and all the legatees…
2Cases cited3 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Green v. HolwayMassachusetts Supreme Judicial Court · 1869
- Williams v. . Board of SupervisorsNew York Court of Appeals · 1879
3Cited by88 opinions
- Eidman v. MartinezSupreme Court of the United States · 1902
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- In Re the Estate of StewartNew York Court of Appeals · 1892
- Matter of Estate of RomaineNew York Court of Appeals · 1891
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