...or personal property in the following cases : Hopper v. Edwards. 88 NJL "First. When the transfer is by will or by the intestate laws of this state, from any person dying seized or possessed of the property while a resident of the state. "Second. When the transfer...

...enumerates property upon which inheritance tax can be levied, as follows: "1. When the transfer is by will or by the intestate laws of this State, from any person dying, seized or possessed of the property while a resident of the State. 2. When the transfer is by...

...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...

...altered the statnte for the purposes of the present inquiry. The section referred to reads as follows : "After the passage of this act all property which...intestate laws of this State, from any person who may die seized or possessed of the same while a resident of this State, or if such decedent was not a resident...

...for Its collection, and to direct the disposition of the proceeds." Section 1 of the act declares: "After the passage of this act all property which...Intestate laws of this state, from any person who may die seized or possessed of the same while a resident of this state • • • to any person or persons...

...for Its collection, and to direct the disposition of the proceeds." Section 1 of the act declares: "After the passage of this act all property which...Intestate laws of this state, from any person who may dip seized or possessed of the same while a resident of this state • • • to any person or persons...

...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...

...statute as thus amended affects the questions involved In this case, it reads as follows: "Section 1. After the passage of this act, all property which shall pass by will « * • other than to the use of his or her father, mother, husband, wife, lawful issue, brother,...

...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...

...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...