...whose estates shall be subject to the payment of any tax imposed by this act." Section 22 provides that "the words 'estate' and ' property ' as used in this...interest therein of the testator, intestate, grantor, bargainer or vendor, passing or transferred to those not herein specifically exempted from the provisions...

...capable of such construction, but that when it is read in connection with section 22, which provides that "the words 'estate' and 'property' as used In this...the property or Interest therein of the testator, or Intestate," etc., "passing or transferred to those not herein specifically exempted from the provisions...

...distinct definition of these terms to be incorporated in the present act. Section 22 provides that: "The words 'estate* and 'property' as used in this...property or Interest therein of the testator, intestate * • » passing or transferred to those not herein specitically exempted from the provisions of this...

...shall by law direct. PUBLIC ACTS, 1893.— No. 206. DEFINITIONS. Meaning of "estate" and "property." SEC. 21. The words "estate" and "property" as used...interest therein of the testator, intestate, grantor, bargainer or vendor, passing or transferred to those not herein specifically exempted from the provision...

...several and particular estate passing to the successor. The material language of the section is this: " The words ' estate' and 'property,' as used in this...interest therein of the testator, intestate, grantor, bargainer or vendor, passing or transferred to those not specifically exempted from the provisions...

...liability of those persons named in section 2, were it not for the expression contained in such definition, "passing or transferred to those not herein specifically exempted from the provisions of this act." Those words, however, render the definition itself ambiguous, and the question arises, when are the...

...imposed. The case hinged upon the construction of section -2, c. 399, Laws 1892, which provides that "the words 'estate' and 'property,' as used in this...interest therein of the testator, intestate, grantor, bargainer or vendor, passing or transferred to those not herein specifically exempted from the provisions...

...upon the construction of section 22, c. 3'JO, Laws 1892, which provides that "the words 'estate' aud 'property,' as used in this act, shall be taken to...interest therein of the testator, intestate, grantor, bargainer or vendor, passing or transferred to those not herein specifically eiempted from the provisions...

...state government and to such other purposes aa the legislature shall by law direct. Definitions. § 22. The words "estate" and "property" as used in this act shall be taken to mean»the property or interest therein of the testator, intestate, grantor, bargainor or vendor, passing...

...in certain contingencies. Section 22, which is entitled a section of "definitions," provides that: "The words 'estate' and 'property' as used In this act shall be taken to meaii the property or interest therein of the testator, Intestate, grantor, bargainer or vendor, passing...