...TAXATION— EXEMPTION— LEGACIES— CObLEGiaS. Under St. 1891, c. 426, { 1, exempting from taxation legacies for charitable, educational, or religious societies...property of which is exempt by law from taxation, a legacy to Bowdoin College, in the state of Maine, incorporated uuder St. 1794, c. 12, ia not exempt,...

...descendant of any adopted child, the wife or widow of a son, or the husband of a daughter of a decedent, or to or for charitable, educational or religious societies or institutions the property of which Is by law exempt from taxation shall be subject to a tax of five per centum of Its value for the use of...

...287. The collateral Inheritance tax of Massachusetts (Laws 1891, p. 1028) exempts from its provisions educational or religious societies or Institutions, the property of which Is exempt from taxation. Legacies were given by a resident of Massachusetts to the Congregational Church and...

...descendant of any adopted child, the wife or widow of a son, or the husband of a daughter of a decedent, or to or for charitable, educational or religious societies...property of which is exempt by law from taxation, shall be subject to a tax of live per centum of its value, for the use of the Commonwealth ; and all...

...the bill be amended, in section 1, by inserting after the word " decedent," in line 15, the words "or to or for charitable, educational or religious societies...the property of which is exempt by law from taxation ;" in section 2, by striking out the words " sixty days," and inserting, in place thereof, the words...

...corporation, association or object, ф 17. Massachusetts. — The statute exempts property passing ''to or for charitable, educational or religious societies...property of which is exempt by law from taxation." Act lune II, 1891. New Jersey. — Exemption here exists Exemptions. tainable, except by reference...

...descendant of any adopted child, the wife or widow of a son, or the husband of a daughter of a decedent, or to, or for, charitable, educational or religious societies...property of which is exempt by law from taxation, shall be subject to a tax of five per centum of its value, for the use of the Commonwealth ; and all...

...which they were given. In Massachusetts the exception relied on was in the words : *' Other than * * * to or for charitable, educational, or religious societies,...property of which is exempt by law from taxation." The court, holding the exemption not applicable to the bequest under consideration, say : " Very likely...

...descendant of adopted child. ((i) Wife or widow of a son. (7) Husband of a daughter of decedent. (8) Charitable, educational, or religious societies or...property of which is exempt by law from taxation. (9) Estates of less than $10,000. (10) Executors, compensation to. Excess taxable.35 <1) New Jersey.i*...

...time when payments on account of it are made. 1IM. 8. The exemption under St. 1891, c. 425, § 1, of "charitable, educational. or religious societies or institutions, the property of which is exempt by iaw from taxation,'' from the payment of the tax imposed by that statute, is confined to societies...