...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 this state at the...

...property, or of tangible property within this state, from any person dying seized or possessed thereof while a resident of the state. 2. When the transfer is by will or intestate law, of tangible or intangible property within the jurisdiction of this state, and the decedent was a non-resident...

...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...State. 2. When the transfer is by will or intestate laws of property within the State and the decedent was a non-resident of the State at the time of his...

...provides that a tax shall be imposed upon the transfer of any property when the transfer is made by will or by the intestate laws of this State from any...possessed of the property while a resident of the State. George Weller died a resident of 11linois, but he was not seized or possessed of the property which...

...exempted, in the following cases : (1) When the transfer is by will or by the intestate laws of the State from any person dying seized or possessed of the property while a resident of this State; (2) when the transfer is by will or intestate laws of property within the State and the...

...Law, paragraph I, subdivision 2, provides for a tax: "Non-residents' property within state. 2 When a transfer is by will or intestate law, of property within the state or within its jurisdiction and the decedent was a nonresident of the state at the time of his death."...

...so far as It Is here necessary to quote It, provides as follows : "All property which shall pass, by will or by the intestate laws of this state, from any person who may die seised or possessed of the same while a resident of this state, or if such decedent was...

...contention. Section 1 of the act provides that "all property, real, personal and mixed which shall pass by will or by the Intestate laws of this state from any person who may die seised or possessed of the same while a resident of this state • * • to any person...

...persons or corporations, except as hereinafter provided, in the following cases: When the transfer is by will or by the intestate laws of this state from any...possessed of the property while a resident of the state. All taxes imposed by this act shall be at the rate of five per centum upon the clear market value of...

...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, children, brother...