...inheritance, etc. Subsection 1. Transfers Subject to Tax. — All property which shall pass, by will or by intestate laws of this State, from any person who may die seized or possessed of the s'vme while a resident of this State, or if such decedent was not a resident of this State at the time...

...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...

...Inheritance Tax law (Kurd's Stat. 1903, p. 1576,) provides that all property which shall pass by will from any person who may die seized or possessed of the same, shall be and is subject to a tax at a rate thereinafter specified, and all heirs, legatees, devisees,...

...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...who may die seized or possessed of the same while a resident of this State, or if such decedent was not a resident of this Stale at time of death, which...

...for Its collection, and to direct the disposition of the proceeds." Section 1 of the act declares: "After the passage of this act all property which...who may die seized or possessed of the same while a resident of this state • • • to any person or persons * * * 'other than to or for the use of...

...state, whether the owner was at his death a resident of this state or not; for the express provision is: "After the passage of this act, all property which...intestate laws of this state, from any person who may die, seised or possessed of the same, while a resident of this state, or If such decedent was npt a resident...

...for Its collection, and to direct the disposition of the proceeds." Section 1 of the act declares: "After the passage of this act all property which...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...

...this 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...