...the 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...

...1909 (Laws of 1909, p. 311,) enumerates property upon which inheritance tax can be levied, as follows: "1. When the transfer is by will or by the intestate...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...

...act 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...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...

...upon the transfer of all property to persons, institutions or corporations "not hereinafter exempted," when the transfer is by will or by the intestate laws of this State. When the transfer is to or for the use of certain persons, including the wife, "the rate of tax shall...

...therein or income therefrom, in trust or otherwise, not therein 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;...

...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."...

...interest therein or income therefrom, in trust or otherwise, not therein exempted, in the following cases: (1) When the transfer Is by will or by the intestate laws of the state from any person dying seised or possessed of the property while a resident of this state;...

...trust or otherwise, to persons or corporations, except as hereinafter provided, in the following cases: When the transfer is by will or by the intestate laws...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...

...666. The act provides: (1) " * * » That after the passage of this act all property which shall pass 9 > : % } v * * * to any person * * * other than to * * • the father, mother, husband, wife, children, brother...