In re the Estate of Mackenzie

Wingate, S.

One of the interesting recent developments in the law relating to decedents’ estates is the extent to which the bar, and, correspondingly, the general public, have become exemption conscious. Whereas this is no doubt largely due to the increased financial stringency attendant upon the recent depression, yet it seems unquestionable that the increase in the amount of the pecuniary allowance effected by chapter 229 of the Laws of 1929 has been a potent contributing factor.

The first exemption statute enacted in this State is found in the Revised Statutes (Part 2, chap. 6, tit. 3, art.…