...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...

...altered the statnte for the purposes of the present inquiry. The section referred to reads as follows : "After the passage of this act all property which...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...

...subject to the tax is one of some importance. The act to which we have referred provides: "Section 1. After the passage of this act, all property which...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...

...in the first section. They include "all property which shall pass by will, or by the intestate law of this state, from any person who may die seised or possessed of the same • * » to any person or persons, or to a body politic or corporate, in trust or otherwise, or by...

...273; Booth Bros. т. City of Bayonne, 85 NJ Eq. 281, 98 Atl. 666. The act provides: (1) " * * » That after the passage of this act all property which shall...by the intestate laws of this state from any person * * * to any person * * * other than to * * • the father, mother, husband, wife, children, brother...

...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...

...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...