...tTie Matter of Eomaine; 127 NY 80, 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...

...also states (referring to Nebraska statutes) : " The inheritance tax law makes all property taxable ' which shall pass by will or by the intestate laws of this State.' The succession law of 1907 is indubitably ' the intestate law of this State.' In fact, it is now the...

...therein, whether belonging to inhabitants of this state or not, and whether tangible or intangible, which pass by will or by the intestate laws of this state, * * * other Opinion, per JOHNSON, J. than to or for the use of the father, mother, husband, wife, lineal descendant...

...to be found in St. 1893, p. 193. It provided that all property of an estate valued at $500 or more, which shall pass by will or by the intestate laws of this state, other than to or for the use of certain relatives of the decedent named In the statute, shall be subject to the said tax. Nephews and...

...between these parties. The section, In 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...

...enacted a law establishing a tax on direct and collateral Inheritances. The law substantially provides that "all property" which shall pass by will, or by the Intestate laws of the state, from any person who may die seised or possessed of the same, shall be, and is, subject to...

...INHERITANCE TAX — CONSTRUCTION OF STATUTE. The provision of Inheritance Tai Law (St. 1905, c. 314) § 1. that all property "which shall pass by will or by the intestate laws" shall be subject to the tax, means to pass by virtue and force of the law governing testate or intestate...

...collateral or stranger, and section 6, where a gift !ea charge upon lands. Tbe phraseology of section 1, /UO _W c { t J .妗 ) s/ | Q9 ] L ? ˂ `S f D 5 • * « shall be subject to a tax," does not Import an impost upon the property, for our courts have...

...of this state," in the collateral inheritance tax law (Acts 1896, p. 38, No. 46), imposing a tax on all property which shall "pass by will or by the intestate laws of this state," means to pass by virtue of the law governing intestate or testate succession; and, as the succession...

...19, e. 22, of the Acts of 1906 (Ky. Stats, of 1915, f 4281a), relating to Inheritance taxes, provides that all property which shall pass by will or by the Intestate laws of this state shall be subject to a tax of $5 on every $100 of the fair cash value of such property, to be paid to...