Case ID: ny-st-rep_32/html/0724-02.html
Source: Caselaw Access Project
Author: {"author": "Pratt, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

In the Matter of the payment of certain legacies named in the will of Frederick Herr, Deceased.
    
      (Supreme Court, General Term, Second Department
    
    
      Filed July 18, 1890.)
    
    Collateral inheritance tax — Almshouse.
    The Brooklyn. Home for Consumptives, whose inmates are entirely supported by charity, is an almshouse, and as such exempt from the collateral inheritance tax.
    Appeal by the Brooklyn Home for Consumptives from a decree of the surrogate adjudging that a legacy given to it was subject to the collateral inheritance tax.
    The appellant was originally incorporated under the name o£ “The Garfield Memorial Home,” pursuant to and in conformity with an act of the legislature of the state of Hew York, passed on the 12th day of April, 1848, entitled “An act for the incorporation of benevolent, charitable, scientific and missionary societies,”' and the acts amendatory thereof; and the object for which it was organized, as set forth in its certificate of incorporation, was “ to-furnish a comfortable home for invalids, and especially for consumptives.” *
    On the 20th day of August, 1883, by an order of the supreme-court, duly granted and entered, the corporate name of this appellant was changed from that of “ The Garfield Memorial Home ” to “ Brooklyn Home for Consumptives,” which name it ever since-has borne and now bears.
    The said Brooklyn Home for Consumptives is a charitable institution, the inmates and beneficiaries being wholly maintained and supported by charity.
    The society not only cares for and supports the inmates thereof and furnishes medical attendance while living, but at its own expense buries the dead who die in the institution.
    
      'Benjamin Bstes, for app’lt; /£ M. Meeker, Jr., for resp’ts.
   Pratt, J.

The previous decision in the matter of a legacy under this will is decisive of this appeal. The opinion found in 27 N. Y. State Rep., 591, fully discusses the questions involved.

In that case the Orphan Asylum was held to be a house of industry. In this case the Consumptive’s Home, whose inmates are-entirely supported by charity, is an almshouse. The same rule applies to one as to the other.

It follows that the decree appealed from must be reversed, so far as it relates to the appellant, with costs.

Barnard, P. J., and Dykman, J., concur.