did not make it liable to taxation. (People v. Purdy, 58 Hun 386, affirmed in 126 N. Y. 679.)

The "New York Association for Improving the Condition of the Poor" is exempt. (Matter of Lenox, 9 Supp. 895.)

The "Lenox Library" of New York city is exempt, being by charter especially exempted from taxation. (Matter of Lenox, 9 Supp. 895.)

The "Brooklyn Home for Consumptives" is exempt as an alms house. (Matter of Herr, 55 Hun 167.)

The “Hebrew Orphan Asylum" of New York city is a house of industry and exempt from taxation. (Hebrew Orphan Asylum v. Mayor, 11 Hun 116.)

The "Association for the Benefit of Colored Orphans" in New York city is an alms house and exempt from taxation. (Association v. Mayor, 104 N. Y. 581.)

The "Swiss Benevolent Society" of New York city is an alms house and exempt from taxation. (People v. Commissioners, 36 Hun 311.)

The following corporations are held to be exempt from taxation under the provisions of the Act of 1887: Vassar Bros.' Home for Aged Men.

John Guy Vassar Orphan Asylum.

Vassar Bros.' Hospital.

Vassar College.

(Matter of Vassar, 127 N. Y. 1.)

A charitable institution which requires an admission fee, such as an alms house, is not exempt. (Matter of Kech, 7 Supp. 331; but see Matter of Vassar, 127 N. Y.

1.)

A charitable institution which derives income from membership, admission fees and otherwise, is not exempt. (Matter of Vanderbilt, 10 Supp. 239; but see Matter of Vassar, 127 N. Y. 1.)

A home for aged women which charges board for its inmates is not exempt. (Matter of Lenox, 9 Supp. 895; but see Matter of Vassar, 127 N. Y. 1.)

The Presbyterian Boards of Home and Foreign Missions are not exempt. (Matter of Board of Foreign Missions, 58 Hun 116.)

The "American Board of Commissioners for Foreign Missions" is not exempt from taxation under this Act, being a foreign corporation possessing a statutory privilege in this state. (Matter of Prime, 136 N. Y. 347.)

A legacy to Trinity College is not exempt from taxation under the laws of this state, although by its charter the college is exempted from taxation under the laws of Connecticut. (Catlin v. Trustees of Trinity College, 113 N. Y. 133; 49 Hun 278.)

The "Christian Home for Temperate Men," although exempted from local taxation for other purposes, is not exempted from state taxation and is not exempt, therefore, from the transfer tax. (Matter of Vanderbilt, 10 Supp. 239.)

The "Bank Clerks' Mutual Benefit Association" is not exempt. (Matter of Jones, 22 Abb. N. C. 50, decided in 1888.)

The "Society for the Prevention of Cruelty to Animals" is not exempt. (Matter of Keith, 5 Supp. 201.)

§ 221. Exceptions and limitations.-When the property or any beneficial interest therein passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter, or any child or children adopted as such in conformity

with the laws of this state, of the decedent, grantor, donor or vendor or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock, such transfer of property shall not be taxable under this act, unless it is personal property of the value of ten thousand dollars or more, in which case it shall be taxable under this act at the rate of one per centum upon the clear market value of such property. But any property heretofore or hereafter devised or bequeathed to any person who is a bishop or to any religious corporation shall be exempted from and not subject to the provisions of this act.

Revised and re-enacted from Laws 1892, ch. 399, § 2.

"Lineal descendants" means the direct descendants of the testator or intestate and not nephews or nieces. (Matter of Miller, 45 Hun 244; Matter of Smith, 45 Hun 90.)

The children of adopted children or of persons to whom the testator stood for ten years prior to death in the mutually acknowledged relation of a parent are not lineal descendants within the statute and are not entitled to an exemption from taxation under this Act. (Matter of Moore, 90 Hun 162.)

A legacy to the husband of a daughter is exempt, though she died before the testator. (Matter of Woolsey, 19 Abb. N. C. 232; Matter of McGarvey, 6 Dem. 145);

and this is so even if the husband remarried prior to the transfer. (Matter of Ray, 13 Misc. 480.)

A valid parol trust to the executor for the use of testator's brother may be proven and the property exempted. (Matter of Farley, 15 St. Rep. 727.)

Funds on deposit to the credit of a partition suit to which the deceased was a party are not to be considered real property for the purposes of exemption under this Act. (Matter of Stiger, 7 Misc. 268.)

See notes under $ 220 as to the tax being upon the whole estate and not upon individual shares.

Religious corporations.

Property transferred to a bishop or to a religious corporation before the passage of the act exempting such property from a transfer tax, is released by the terms of the act from further liability for the payment of the tax. (Church of the Transfiguration v. Niles, 86 Hun 221.)

In connection with the will a valid parol trust may be proven in favor of religious corporations and the estate be thus exempted from taxation. (Matter of Murphy, 4 Misc. 230.)

Bequests to foreign religious corporations are not exempt from taxation under the statute. (Matter of Balleis, 144 N. Y. 132; 78 Hun 275; Matter of Smith, 77. Hun 134; Matter of Taylor, 80 Hun 589.)

See notes under § 220 as to exempt corporations.

Adopted children.

The Act of 1885 did not exempt adopted children. (Matter of Miller, 110 N. Y. 216.)

The Act of 1887 exempting legacies to adopted children

repealed the former act in that particular. (Matter of Surrogate of Cayuga Co., 46 Hun 657.)

Where the death of a decedent occurred before the passage of the Act of 1887, but the tax upon property passing to an adopted child had not been paid when that Act took effect, the adopted child was not exempt. (Matter of Miller, 110 N. Y. 216; Matter of Cager, 111 N. Y. 343; Matter of Ryan, 18 St. Rep. 992; Warner v. People, 6 Dem. 211.)

The Act of 1889, making applicable the provisions of the Act of 1887, as far as adopted children were concerned, to estates of deceased persons where no assessment of the tax had been made at the time of its passage, did not make exempt property passing to adopted children where the testator died in 1885 and the tax was assessed before the passage of the Act of 1889. (Matter of Kemey, 56 Hun 107.).

Legal adoption under the laws of another state entitles to exemption. No evidence of adoption is required by the statute but mutual acknowledgment, and this is proven by all the facts and circumstances of the case. (Matter of Butler, 58 Hun 400, affirmed without opinion in 136 N. Y. 649.)

The children of adopted children are not entitled to an exemption from taxation under this act. (Matter of Moore, 90 Hun 162; Matter of Bird, 32 St. Rep. 899.)

The "mutually acknowledged relation of a parent."

The relation of one who stands in the place of a parent may arise by virtue of an agreement between adults, or from circumstances surrounding the commencement and continuance of such relations, and it was the intent of the