To found a home for the aged: Matter of Graves, 171 N. Y. 40; 63 N. E. 787. For a drinking fountain for horses: Matter of Graves, 242 Ill. 212; 89 N. E. 978. To a library: Essex v. Brooks, 164 Mass. 79; 41 N. E. 119. To a university: Alfred University v. Hancock, 69 N. J. Eq. 470; 46 A. 178. To hospitals: Matter of Higgins, 55 Misc. 175; 106 Supp. 465. To a Masonic lodge: Matter of Woolsey, N. Y. L. J., June 5, 1915. To W. C. T. U.: Matter of Field, 71 Misc. 396; 130 Supp. 195. To Y. M. C. A.: Matter of Moses, 138 App. Div. 525; 123 Supp. 443. d. BEQUESTS HELD TAXABLE. On the other hand, under the particular statute in force at the date of the death of the testator and the articles of incorporation in question these bequests for charitable or allied purposes have been held taxable : To foreign religious corporations, in New York (prior to 1911): Matter of Ballies, 144 N. Y. 132, 38 N. E. 1007. To New York Cooper Union (1901): Matter of Kucielski, 144 App. Div. 100; 128 Supp. 768. To United States government: Matter of Merriam, 141 N. Y. 479; 36 N. E. 505; aff. 163 U. S. 625; 16 S. Ct. Rep. 1073. To Society for Prevention of Cruelty to Animals (prior to 1912): Matter of Daly, 79 Misc. 586; 141 Supp. 199; aff. 215 N. Y. mem. To New York Historical Society: Matter of DePeyster, 210 N. Y. 216. To a library (under N. Y. Statute of 1905): Matter of Francis, 121 App. Div. 129; 105 Supp. 643; aff. 189 N. Y. 554; 82 N. E. 1126. To McAuley Water Street Mission: Matter of White, 118 App. Div. 869; 103 Supp. 688. To Home Missionary Society (N. H. Statute 1905): To Trinity College (N. Y. Statute of 1887): Catlin v. Trustees, 113 N. Y. 133; 20 N. E. 864. To Bowdoin College: Batt v. Treasurer, 209 Mass. 459; 95 N. E. 854. Rice v. Bradford, 180 Mass. 545; 63 N. E. 7. Bequest to trustees for education of children in Turkey: Pierce v. Stevens, 205 Mass. 219; 91 N. E. 319. To city for ornamental fountain: Matter of Hamilton, 148 N. Y. 310; 42 N. E. 717. To Vivisection Investigation League (1916): Matter of Howard, 94 Misc. 560; 157 Supp. 1114. These citations, while not particularly instructive, are given for what they are worth. Each case must turn on the language of the statute and the provisions of the corporate charter or the purpose of the corporation proposed to be formed. As usual the principle is simple enough and the application to concrete facts alone is difficult. C.-HEIRS AND LEGATEES. 1. Heirs of Real Estate. а. LIEN OF THE TAX. Most of the statutes make the tax a lien on the land even as against purchasers in good faith. They also provide that the tax shall be presumed to be paid after six years, but this is only as to a purchaser for value. As to the beneficiary the lien remains. Matter of Strang, 117 App. Div. 796; 102 Supp. 1062. Even where the tax remains a lien as against a bona fide purchaser there is no personal liability upon him. Wilhelmi v. Wade, 65 Mo. 39. The lien is no bar to an action to recover the land from a third person even though it is subject to sale in default of the payment of the tax. Weller v. Wheelock, 155 Mich. 698; 118 N. W. 609. Nor does it render the title defective so as to avoid the sale when the proceeds of the sale are in the hands of the executor; in that case the lien applies to the proceeds and not to the land. Mandel v. Fidelity Trust Co., 128 Ky. 239; 107 S. W. 775. So, where a will directs the sale of property within five years to pay certain legacies in cash, the lands themselves are not subject to a lien for payment of transfer taxes, but it attaches to the funds so realized. Brown v. Laurence Park Realty Co., 133 App. Div. 753; 118 Supp. 132. When the representatives of the estate have paid the transfer tax on real property to which the heirs succeed out of personalty, they are subrogated for the benefit of creditors to the claim of the state to the amount of the tax so paid against those to whom the property descends. Hughes v. Golden, 44 Misc. 128; 89 Supp. 769. Where the decedent was a co-tenant of land on which other co-tenants had made improvements, and where each co-tenant presumed and knew what the others were doing, and the improvements were made under such conditions that on partition the co-tenants would be entitled to allowance for the improvements, only the balance of the interest of the decedent should be taxed, notwithstanding the fact that no proceeding for contribution had been commenced, and notwithstanding the fact that it might be claimed that no contribution would ever be asked. Still this does not justify the taxation of property that the decedent did not own, which does not pass to the heirs at law as her property. Matter of Wood, 68 Misc. 267; 123 Supp. 574. The lien of the tax is on all the property transferred and not on that transferred to any particular individual. It is therefore not severable and cannot be discharged from part of the land by paying part of the tax. Smith v. Browning, 171 App. Div. 279; 157 Supp. 71. b. PARTITION. The fact that under partition proceedings the plaintiff's equitable interest in certain real estate was satisfied by an assignment to him of personal property, does not relieve him from the payment of a succession tax on his share of the estate, for the reason that he received the full value of the real estate in other property assigned to him belonging to the same estate. Scholey v. Rew, 90 U. S. (23 Wall.) 331, 349. Where a decedent owned an undivided third of an entire tract of land, partition of his interest could not have the effect of apportioning the lien and fixing a part thereof exclusively on any one lot. Appeal of Mellon, 114 Pa. St. 564, 574; 8 A. 183. c. EQUITABLE CONVERSION. Except in Pennsylvania the doctrine of equitable conversion is not applied in transfer tax law. Connell v. Crosby, 210 Ill. 380; 71 N. E. 350. McCurdy v. McCurdy, 197 Mass. 248; 83 N. E. 881. But where decedent's will directed that his real estate be converted into cash and so distributed, one of the beneficiaries died before the sale of the real estate, leaving a will disposing of her interest in her father's estate to her husband, held, that for purposes of the Transfer Tax Law it should be treated as personalty. Matter of Mills, 86 App. Div. 555; 67 Supp. 956; 84 Supp. 1135; aff. 177 N. Y. 562; 69 N. E. 1127. The proceeds of a partition sale held by an infant at the time of her death are personal property. Matter of Stiger, 7 Misc. 268; 28 Supp. 163. Where a testatrix devised one house of three to each of three nieces, and afterwards sold one and retained the money, the proceeds of such house does not go to said niece but becomes part of the residuary estate. Matter of Delaney, 133 App. Div. 409; 117 Supp. 838. d. SALE TO PAY THE TAX. If the personal property is not sufficient then the real estate may be subjected to the payment of the claim of the state, and the trial court can make such order with the entire estate under its control as is necessary to satisfy any claim of the state against the estate for taxes, inheritance or otherwise. Mandel v. Fidelity Trust Co., 128 Ky. 239; 107 S. W. 775. |