In re Voorhees' Estate

Decision Date01 February 1939
Docket NumberNo. 246.,246.
PartiesIn re VOORHEES' ESTATE. UNION COUNTY TRUST CO. v. MARTIN, State Tax Com'r.
CourtNew Jersey Supreme Court

Proceeding in the matter of the transfer inheritance taxes in the estate of Elizabeth Rodman Voorhees, deceased, wherein the Union County Trust Company, successor executor of the estate of Elizabeth Rodman Voorhees, deceased, opposed the assessment by J. H. Thayer Martin, State Tax Commissioner, of a tax on the transfer of the residuary estate to the New Jersey College for Women. The Prerogative Court, 123 N.J.Eq. 142, 196 A. 365, affirmed the assessment, and the Union County Trust Company, successor executor of the estate of Elizabeth Rodman Voorhees, deceased, brings certiorari.

Affirmed.

Argued October term, 1938, before DONGES and PORTER, JJ.

Whittemore & McLean, of Elizabeth (Sigurd A. Emerson, of Elizabeth, of counsel), for prosecutor-petitioner.

Russell E. Watson, of New Brunswick, for New Jersey College for Women.

David T. Wilentz, Atty. Gen. (William A. Moore, of Trenton, of counsel), for defendant-respondent.

PER CURIAM.

The writ of certiorari brings before us for review the decree of the Prerogative Court affirming a transfer inheritance tax assessment in the estate of Elizabeth Rodman Voorhees, deceased, in so far as it includes a tax of $75,816.29 on the transfer of the residuary estate to the New Jersey College for Women.

After the death of the testatrix and the accrual of transfer inheritance taxes on this residuary estate to the legatee in question, the legislature enacted a statute, Chapter 102, P.L.1925, p. 313, exempting from this tax any devise or bequest "to or for the use of any institution solely educational for whose benefit there may have been or may hereafter be appropriations made by the Legislature of this State," and making it effective retroactively to July 1, 1924, which date was anterior to that of the death of the testatrix.

The sole question is as to the constitutionality of this statute. It is conceded that if the same be valid the tax so assessed is erroneous, otherwise the assessment is proper.

The decree below was advised by Vice Ordinary Buchanan whose conclusion is reported in 123 N.J.Eq. 142, 196 A. 365. He found that the statute in question was unconstitutional and invalid for the reason that it exempted or annulled taxes to which the right of the state had already become fixed and vested.

We are in accord and affirm for the reasons expressed in...

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12 cases
  • Atty. Gen. v. Hendrickson
    • United States
    • New Jersey Supreme Court
    • 22 Junio 1944
    ...Jayne concedes that the holding in the case of In re Voorhees' Estate, 123 N.J.Eq. 142, 196 A. 365, affirmed by our Supreme Court, 121 N.J.L. 594, 3 A.2d 891, affirmed by this court, 124 N.J.L. 35, 10 A.2d 650, was ‘exceedingly influential.’ See his comprehensive opinion in which is set dow......
  • Everson v. Bd. Of Educ. Of Ewing Tp.
    • United States
    • New Jersey Supreme Court
    • 15 Octubre 1945
  • Atty. Gen. v. Hendrickson
    • United States
    • New Jersey Court of Chancery
    • 20 Julio 1943
    ...delivered by one of the most discerning and erudite judges of our Chancery bench, was twice affirmed, first by the Supreme Court, 121 N.J.L. 594, 3 A.2d 891, and then by our court of last resort, 124 N.J.L. 35, 10 A.2d 650. Unless the adjudication of that case can be differentiated in princ......
  • Jersey City v. Zink
    • United States
    • New Jersey Supreme Court
    • 28 Enero 1946
    ...the legislature may not constitutionally do directly it may not do indirectly. In re Voorhees' Estate, 123 N.J.Eq. 142, 196 A. 365; 121 N.J.L. 594, 3 A.2d 891; 124 N.J.L. 35, 10 A.2d 650, and Wilentz v. Hendrickson, supra, 135 N.J.Eq. 252, 38 A.2d 199. The acts in question plainly violate A......
  • Request a trial to view additional results

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