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Property of nonresident decedents.

The collateral inheritance tax was intended to cover only the tangible property kept within this state by a nonresident decedent. Debts and legacies due the decedent and which have never been reduced to possession are not taxable. (Matter of Phipps, 143 N. Y. 641, affirming 77 Hun 325.)

Before the Act of 1887 property within this state passing by will or the laws of intestacy from a nonresident decedent was not taxable. (Matter of Enston, 113 N. Y. 174; Matter of Tulane, 51 Hun 213; Matter of Hall, 29 St. Rep. 367.)

The property of a nonresident who died prior to 1887, consisting of stock in a New York corporation, was held taxable. (Matter of Leavitt, 4 Supp. 179. This decision was based upon Matter of Enston, 46 Hun 506, which case was overruled in 113 N. Y. 175.)

Real or personal property within this state of a nonresident decedent is taxable under the amendment of 1887. (Matter of Romaine, 127 N. Y. 80, affirming 58 Hun 109; Matter of Vinot, 28 St. Rep. 610.)

Under the Act of 1887 a bank account and bond and mortgage of a nonresident decedent in this state are taxable. (Matter of Clark, 9 Supp. 444.)

Bonds of foreign corporations, both registered and coupon, physically present within the state and owned by a nonresident decedent, are subject to taxation under this act. (Matter of Whiting, 150 N. Y. 27; Matter of Morgan, 150 N. Y. 35.)

Shares of stock of foreign corporations, although within the state at the time of a nonresident testator's death, are not taxable. (Matter of James, 144 N. Y. 6, affirming

77 Hun 211, reversing 6 Misc. 206; Matter of Whiting, 150 N. Y. 27.)

Bonds of domestic corporations, physically present within the state and owned by a nonresident decedent, are subject to taxation under this act. (Matter of Whit ing, 150 N. Y. 27; 2 App. Div. 590.)

Shares of stock of domestic corporations, physically present within the state and owned by a nonresident decedent, are subject to taxation under this act. (Matter of Whiting, 150 N. Y. 27.)

Shares of stock of domestic corporations physically absent from the state and held by a nonresident dying without the state and which then pass to nonresidents, are subject to taxation under this act. (Matter of Bronson, 150 N. Y. 1, reversing 1 App. Div. 546.)

Bonds of domestic corporations physically absent from the state and held by a nonresident dying without the state and which then pass to nonresidents are not subject to taxation under this act. (Matter of Bronson, 150 N. Y. 1; 1 App. Div. 546.)

A bond held by a nonresident, secured by a mortgage upon real property in this state, is taxable. (Matter of Burr, 16 Misc. 89.)

Deposits in savings banks of this state, made by nonresidents, are taxable here. (Matter of Burr, 16 Misc.

89.)

Money in the hands of the resident legal adviser of a nonresident decedent is taxable. (Matter of Burr, 16 Misc. 89.)

A deposit of money belonging to a trust estate in a bank or trust corporation by a nonresident decedent as trustee, although a debt, still is property in this state for all practical purposes and is taxable within the meaning

of the Transfer Tax Act. (Matter of Houdayer, 150 N. Y. 37, reversing 3 App. Div. 474.)

Where a nonresident decedent's estate lies partly in this state and partly elsewhere, it is within the powers of the executors to pay specific legacies from the property without the state and avoid the tax, the remainder passing to persons in whose hands it is exempt. (Matter of James, 144 N. Y. 6; affirming 77 Hun 211, reversing 6 Misc. 206.)

Exemption of certain persons and corporations.

Chapter 191 of the laws of 1889 exempted from the provisions of the Collateral Inheritance Tax Act religious, educational, etc., corporations; that Act, as amended by chapter 553 of the Laws of 1890, was repealed by the Tax Law; but under section 4 of the Tax Law such corporations are exempted from taxation generally, and section 220 exempts from the imposition of the transfer tax all corporations exempt by law from taxation on real or personal property. Religious and educational corporations are, therefore, under existing statutes, exempted from transfer taxes, and religious corporations are particularly exempted by section 221 of this Act.

societies and of coltaxation within the (Catlin v. Trustees of

The personal property of religious leges is not exempted by law from Collateral Inheritance Act of 1887. Trinity College, 113 N. Y. 133.)

The Act of 1887 meant to exempt from this tax those societies, corporations and institutions whose property was expressly exempted from taxation by statute; for example, alms houses, poor houses, etc. (Church v. People, 6 Dem. 154; Matter of Hunter, 22 Abb. N. C. 24.)

The Act of 1890 exempting from taxation the personal estates of certain corporations was not retroactive. (Matter of Van Kleeck, 121 N. Y. 701, reversing 55 Hun 472.)

A bequest to a municipal corporation, made in 1890, is not exempt under Laws 1887, chapter 713. (Matter of Hamilton, 148 N. Y. 310.) Such a bequest made after the passage of the Act of 1892 would, doubtless, under the decision in Matter of Sherman, 153 N. Y. 1, be exempt.

It is not necessary that a corporation be specifically exempted by its charter. It may belong to a class generally exempted. (Matter of Miller, 5 Dem. 132.)

It is not necessary that complete immunity from taxation exist as to the property of a corporation in order that a bequest to it should be exempted from the Collateral Inheritance Tax. (Matter of Vassar, 127 N. Y. 1, reversing 58 Hun 378.)

The law exempting certain corporations does not refer to foreign corporations, and a legacy to a college outside of this state is not exempt, though by its charter exempted from taxation in its own state. (Matter of McCoskey, 22 Abb. N. C. 20.)

The words "now exempted by law" refer to exemptions under our laws, and exemptions of a foreign corporation from taxation under the laws of jurisdiction of origin does not withdraw it from the operation of the Inheritance Tax Law. (Catlin v. Trustees of Trinity Col lege, 113 N. Y. 133; 49 Hun 278.)

The Acts exempting from legacy taxes charitable and religious corporations did not apply to foreign corporations. (Matter of Prime, 136 N. Y. 347.)

The statute exempting real estate of a religious corporation excludes the personal estate from exemption. (Matter of Forrester, 35 St. Rep. 776.)

A bequest of money to a church with which to build a church edifice is to be considered as personal and not as real property for the purposes of taxation; where, therefore, prior to 1890, buildings used for public worship were exempt from taxation but there was no general exemption of religious corporations from taxation, a bequest of money with which to build a church was taxable under this act. (Matter of Van Kleeck, 121 N. Y. 701, reversing 55 Hun 472.)

A home for consumptives whose inmates are wholly supported by charity is exempt. (Matter of Herr, 55 Hun 167.)

A charitable institution maintaining a hospital supported wholly by voluntary contributions is exempt as an alms house. (Matter of Curtis, 7 Supp. 207.)

A corporation supported entirely by charity and whose inmates are afflicted with incurable diseases and without homes, money or friends able to support them, is exempt. (Matter of Neale, 10 Supp. 713.)

A society that conducts a house of industry is exempt, although not specially exempted by its charter. (Matter of Herr, 55 Hun 167.)

An institution for the blind, whose patients contribute nothing towards its support, is exempt. (Matter of Underhill, 2 Connoly 262.)

The "New York Hospital" was made exempt, by a special statute, from taxation if no income was derived from its property; the facts that sales were made occasionally of certain insignificant articles of produce of a farm and that charges were made to patients able to pay

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