Case Name: In the Matter of the Estate of William Woolsey, Deceased
Court: New York Surrogate's Court
Jurisdiction: New York
Decision Date: 1887-07
Citations: 20 N.Y. St. Rep. 135
Docket Number: 
Parties: In the Matter of the Estate of William Woolsey, Deceased.
Judges: 
Reporter: New York State Reporter
Volume: 20
Pages: 135–136

Head Matter:
In the Matter of the Estate of William Woolsey, Deceased.
(Surrogate’s Court, Kings County,
Filed July, 1887.)
Collateral inheritance tax—Exemption—Laws op 1885, chap. 483.
A legacy to the husband of the daughter of the testator is not subject to the collateral inheritance tax, although said daughter died before the-testator, her parent.
Proceedings for judicial settlement of the executor’s account. Objection was filed to the account by devisee under the will showing that the executor had paid a legacy of $10,000 to the widower of the deceased daughter of the testator, without deducting the legacy tax, and asked that the executor should be personally charged with and required to pay the tax with interest.
Henry Major, special guardian.

Opinion:
Lott, S.
I think that the legacy to Edward McGrarvey is not subject to the collateral inheritance tax. The statute exempts the husband of a daughter. It is true the wife of McGrarvey died before the testator, but I think this does not affect the matter. The legislature may have had in view more than the benefit accruing to the wife of the legatee :by this exemption. The children of a deceased daughter may have been considered as favored by the exemption, -from this tax, of a legacy to their father.