Beers v. Edwards

*33The opinion of the court was delivered by

Swayze, J.

The only question raised in this case is the proper construction of section 12 of the Transfer Tax act of 1909. Pamph. L., p. 325. The decedent was a resident of Yew York. A large part of his property was real estate in that state. In fixing the tax on the transfer of stocks in New Jersey corporations, the comptroller computed the entire tax of the estate upon an amount which included the value of the Yew York real estate. To this inclusion of the Yew York real estate the prosecutors object. The language of the statute with which we are…