...Matter of Eomaine; 127 NY 80, the Court of Ap]>eals, under the New York act of 1887, providing that "all property which shall pass by will or by the intestate laws of this state, from any person who may die seized or possessed of the same, if such decedent was not a resident of...

...also states (referring to Nebraska statutes) : " The inheritance tax law makes all property taxable ' which shall pass by will or by the intestate laws of this State.' The succession law of 1907 is indubitably ' the intestate law of this State.' In fact, it is now the...

...of this language, which was adopted by the trial court, is that the state has imposed this tax only on "all property which shall pass, by will or by the intestate laws of this state" ; that in the succeeding part of the sentence, grammatically and by necessary construction (since this...

...a law establishing a tax on direct and collateral Inheritances. The law substantially provides that "all property" which shall pass by will, or by the Intestate laws of the state, from any person who may die seised or possessed of the same, shall be, and is, subject to...

...to be found in St. 1893, p. 193. It provided that all property of an estate valued at $500 or more, which shall pass by will or by the intestate laws of this state, other than to or for the use of certain relatives of the decedent named In the statute, shall be subject...

...TAX — CONSTRUCTION OF STATUTE. The provision of Inheritance Tai Law (St. 1905, c. 314) § 1. that all property "which shall pass by will or by the intestate laws" shall be subject to the tax, means to pass by virtue and force of the law governing testate or intestate...

...laws of this state," in the collateral inheritance tax law (Acts 1896, p. 38, No. 46), imposing a tax on all property which shall "pass by will or by the intestate laws of this state," means to pass by virtue of the law governing intestate or testate succession; and, as the succession...

...Bayonne, 85 NJ Eq. 281, 98 Atl. 666. The act provides: (1) " * * » That after the passage of this act all property which shall pass by will or by the intestate laws of this state from any person * * * to any person * * * other than to * * • the father, mother, husband, wife,...

...exemption to apply to each taker wltbln the class subject to the duty. The language of section 1 . Is that "all property * * * which shall pass by will or by the intestate laws of this state • » * other than to or for the use of the father," etc., "* * * shall be liable to a tax of two...

...be rightfully enforced. The first section of the act provides that, "after the passage of the act, all property which shall pass by •will, or by the intestate laws of this State, from any person who may die seized or possessed of the same while being a resident of the State, or...