...or personal property in the following cases : Hopper v. Edwards. 88 NJL "First. 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. "Second. When the transfer...

...enumerates property upon which inheritance tax can be levied, as follows: "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...

...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...

...the disposition of the proceeds." Section 1 of the act declares: "After the passage of this act all property which shall pass by will, or by the Intestate laws of this state, from any person who may dip seized or possessed of the same while a resident of this state • • • to any person or persons...

...language, which was adopted by the trial court, is that the state has imposed this tax only on "all property which shall pass, by will or by the intestate laws of this state" ; that in the succeeding part of the sentence, grammatically and by necessary construction (since this...

...charges and expenses of administration. By its terms the taxing act is limited to such property as "shall pass, by will or by the Intestate laws of this state," from the deceased to some other person. It must be borne In mind that we are speaking regardless of other...

...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...

...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...

...importance. The act to which we have referred provides: "Section 1. After the passage of this act, all property which shall pass, by will or by the intestate...person who may die seised or possessed of the same, * * * shall be subject to a tax of five dollars on every hundred dollars of the clear market value...

...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...possessed of the same while being a resident of the state; (2) upon all property which shall be within this state which shall be transferred by Inheritance, distribution,...