In re Maynes' Estate

• Decision Date: 24 February 1922
• Docket Number: 16862.
• Citation: 118 Wash. 644,204 P. 596
• Court: Washington Supreme Court
• Parties: In re MAYNES' ESTATE. v. STATE. CITY OF PHILADELPHIA et al.

204 P. 596

118 Wash. 644

In re MAYNES' ESTATE.

CITY OF PHILADELPHIA et al. v. STATE.

No. 16862.

Supreme Court of Washington

February 24, 1922

Department 2.

Appeal from Superior Court, Pierce County; W. O. Chapman, Judge.

Action by the State against the City of Philadelphia, trustee, and E. R. York, administrator with the will annexed of the estate of John E. Maynes, deceased, to collect inheritance tax, on a bequest to the City of Philadelphia as trustee. From judgment exempting the bequest from inheritance tax, the State appeals. Affirmed.

Lindsay L. Thompson and Geo. G. Hannan, both of Olympia, for the state.

E. R York, of Tacoma, for respondents.

HOVEY J.

This is an appeal by the state from a judgment exempting a bequest from inheritance tax. Certain real estate in this state belonged to John Maynes, who was a resident of the city of Philadelphia and died there leaving a will under which the city of Philadelphia was made residuary legatee under the following clause:

'All the balance or remainder absolutely and in fee simple unto the city of Philadelphia, in trust, nevertheless for the establishment of a fund, the income of which shall be applied to furnishing fuel in winter time to needy poor families, and I express the wish that no part of the income shall be expended as I have directed, but shall be added to the principal until the entire capital and income shall make a total capital sum aggregating two hundred thousand dollars.'

By codicil it was directed that the capital sum should be increased to $250,000. All legacies and charges against the estate have been taken care of out of other property, and the property in this state falls wholly within this clause. The real estate has been sold under powers contained in the will and the proceeds amounting to $15,711 are in the hands of E R. York as administrator with the will annexed and have been ordered distributed to the residuary legatee.

Section 9199, Rem. Code, as amended by Laws 1917, p. 597, is as follows:

'All bequests and devises of property within this state when the same is for one of the following charitable purposes, namely, the relief of the aged, indigent and poor people, maintenance of sick or maimed, the support or education of orphans or indigent children, and all bequests and devises heretofore made to the state of Washington or to any county, city, school district or other municipal corporation therein for

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