...state, passing from any person who may die seized or possessed of such estates, either by will or under the intestate laws of this state, or any part of such...interest therein transferred by deed, grant, bargain, gift or sale, made In contemplation of death, or intended to take effect in possession or enjoyment...

...the laws of descent of this or any other state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor or donor, shall upon passing to or for the use of any person except the father, mother, husband, wife...

...will or inheritance or by any deed, grant, bargain, gift or sale made in contemplation of death or to take effect in possession or enjoyment after the death of the grantor to any person or body corporate or politic in trust or otherwise, when the property thus passing goes...

...tax was imposed upon the transfer of any property, "by deed, grant, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer." By chapter 399 of the Laws of 1S92, which was in force at the time of the death of Mr. Edgerton, a...

...therein, or income therefrom which shall be transferred by deed, grant, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainor, to any person or persons, or to any body politic or corporate, in trust or otherwise, or...

...by will or by the intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the death of the grantor, to the use of the father, mother, husband, wife, brother, sister, niece, nephew, lineal descendant,...

...state, or any part of such properly, * * * or income therefrom, transferred by deed, * * * intended to take effect, in possession or enjoyment, after the death of the grantor, * * * to any person * * * other than to or for the use of father, mother, husband, wife, children,...

...Commonwealth, passing from any person who may die seised or possessed of such estate, either by will, or under the intestate laws of this State, or any part of such...bargain, or sale, made or intended to take effect," etc., shall be subject to a tax, etc. The collateral inheritance tax imposed by the Act of 1887, upon...

...interest therein, or income therefrom, transferred by deed, grant, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor or bargainer, to any person other than those mentioned in the statute, shall be subject to a tax, etc. It is evident, in order...

...in case of intestacy, by statute, or of alienation by deed, grant, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor. The property subjected to taxation is the property within the state. The words used make it immaterial...