112 N.Y. 100, In re Howe's Estate

Citation:112 N.Y. 100
Party Name:In the Matter of the Estate of MARY HOWE, Deceased.
Case Date:January 15, 1889
Court:New York Court of Appeals
 
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Page 100

112 N.Y. 100

In the Matter of the Estate of MARY HOWE, Deceased.

New York Court of Appeal

January 15, 1889

Argued December 11, 1888.

Page 101

COUNSEL

Charles F. Tabor, Attorney-General, for appellants. The statute did contain words specifically expressing a legislative intent that the statute should take effect immediately, so far, at least, as to the liability to taxation of certain classes of legacies in wills of persons dying after the act had received the assent of the executive. (1 R. S. [ Banks' 7th ed.] 433, § § 10, 11, 12; Wartman v. Philadelphia, 33 Pa. St. 202; Logan v. State, 3 Heisk. 442; In re Tebbetts, 5 L. Rep. 259, 267; Johnson v. Fay, 16 Gray, 144; Ex parte Rashleigh, L. R., 2 Ch. Div. 9; Latless v. Holmes, 4 T. R. 660; 2 Black Com. 10, 11, 12, 13; Eyre v. Jacobs, 14 Gratt. 422; Miller v. Comm., 27 id. 110, 117; Strode v. Comm., 52 Pa. St. 181; 3 R. S. [ Banks' 7th ed.], 2163, 2210, 2283, 2285, 2303.) The whole body of the estate, or such portion of it as passes under the will to devisees or legatees, not belonging to the exempt classes specified in section first, is the basis of the tax rather than the legacies themselves. ( In re Miller, 5 Dem. 132; 45 Hun, 244; In re Smith, 5 Dem. 90.)

Jared T. Newman, for respondents. Chapter 483 of the Laws of 1885 did not take effect until twenty days after its final passage. (R. S., part 1, chap. 8, tit. 4, § 12; Wheeler v. Chubbuck, 16 Ill. 361; Board of Supervisors v. Keady, 34 Ill. 293; Latless v. Holmes, 4 T. R. 660; Rice v. Ruddiman, 10 Mich. 125; People v. Johnson, 6 Cal. 673; Charles v. Lamberson, 1 Clarke, 435; Krom v. Levy, 60 N.Y. 126;

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Cooley on Const. Lim. 74; Wash. Cem. v. P., P. & C. I. R. R. Co., 68 N.Y. 591, 594; Sharp v. Speir, 4 Hill, 76; McManus v. Gavin, 77 N.Y. 36.) Since the act did not take effect until June 30, 1885, it is not applicable to the estate of Mary Howe, who died June 16, 1865. ( In re Cogswell, 4 Dem. 248.) The legacy given to Myra Taylor, being valued at a sum less than $500, is not subject to the tax. ( In re Smith, 5 Dem. 90; In re McCready, 10 N.Y. 696; In re Miller, 5 Dem. 132.)

DANFORTH, J.

The record shows that Mary Howe died on the 16th of June, 1885, leaving property of more than $20, 000 in value and a will by which she devised it in different proportions to...

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