...An examination of the act shows that it imposes a tax (1) upon all property which passes by will or the Intestate laws of this state from any person who may die seised or possessed of the same while being a resident of the state; (2) upon all property which shall be within this state which shall be...

...Bayonne, 85 NJ Eq. 281, 98 Atl. 666. The act provides: (1) " * * » That after the passage of this act > ; % ^ > _ 9 > : % } v * * * to any person * * * other than to * * • the father, mother, husband, wife, children, brother...

...exemption to apply to each taker wltbln the class subject to the duty. The language of section 1 . Is that "all property * * * which shall pass by will or by the intestate laws of this state • » * other than to or for the use of the father," etc., "* * * shall be liable to a tax of two...

...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...

...persons or corporations, except as hereinafter provided, in the following cases: When the transfer is by will or by the intestate laws of this state from any person dying, seized or possessed of the property while a resident of the state. All taxes imposed by this...

...In express terms, "on all personal property, of whatsoever kiud and nature, which shall (thereafter) pass by will, or by the Intestate laws of this state," from the respective owners thereof, upon their decease, and upon all property, of the same kind, which had...

...provisions of the first section are to be carried into effect. The first section reads as follows: "All property which shall pass, by will or by the...possessed of the same while a resident of this state, or if such decedent was not a resident of this state at the time of death, which property, or any part...

...cannot be rightfully enforced. The first section of the act provides that " after the passage of the act all property which shall pass by will, or by the intestate...who may die seised or possessed of the same while being a resident of the State, or which property shall be within this State, or any part of such property,...

...(Penn.), 2 East. Rep'r, 875. The first section of the act provides that, " after the passage of the act, 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 while being a resident of the State, or which property shall be •within...

...both of Edina, for respondents. REYNOLDS, PJ By section 309, Eevised Statutes 1909, it is provided: "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 while a resident of this state, or, if decedent was not a resident...