...by law from taxation on real or personal property, in the f ollowing cases : 1. 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. 2. When the transfer is by...

...intention of the Legislature in this respect. Section 1 (Statutes of 1893, page 193) provides : " * * * all property which shall pass by will or by the intestate laws of this State * * * to any person * * * shall be and is subject to a tax of five dollars on every hundred dollars...

...upon the language of the statute. The inheritance tax law of New York of 1885 imposed a tax upon " all property which shall pass by will or by the intestate laws of the State, from any person who may die seized or possessed of the same while being a resident of the...

...therein, whether belonging to inhabitants of this State or not, and whether tangible or intangible, which shall pass by will or by the intestate laws of this State, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the...

...the license was issued. Sec. 21. All property, real, personal and mixed, inherited property ' tax. which shall pass by will or by the intestate laws of this erty subiect to state from any person who may die seized or possessed of the same while a resident...

...eighteen hundred and ninety-seven, is hereby amended so as to read as follows: Tax on coi- Section 1. 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 such decedent was not a resident...

...State of Wyoming: INHERITED PROPERTY TAXABLE— HOW. Section 1. All property, real, personal and mixed, 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...

...necessarily follows from the plain wording of the statute that this tax is laid upon the transfer of any and all property ' which shall pass by will or by the intestate laws of this state. ' The vital question then to be determined is whether the onehalf interest which the wife has in the...

...any Interest therein, whether belonging to inhabitants of this State or not, tangible or intangible, which shall pass by will or by the intestate laws of this State, or by deed, grant, sale or gift, made or intended to take effect in possession after the death of the...

...whether belonging ' J ' ь & to inhabitants of this state or not, and whether tangible or intangible, which shall pass by will or by the intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the...