...DISTRIBUTION — LEGACY TAX — DEED то OPERATE AT GRANTOR'S DEATH. Laws NY 1887, c. 718, providing that, "after the passage of this act, all property which shall pass by will, or by the intestate laws, * * * or any interest therein, or income therefrom, which shall be transferred by deed, * * * made...

...§ 1, provides that "all property which shall pass by will * * * from any person who may die seised or possessed of the same, while a resident of this state, * * * to any person or persons, or to any body politic or corporate, * * * other than to * * * the societies, corporations, and institutions...

...legacies and collateral inheritances in certain cases.' " Section one of the Act of 1887 is as follows : "After the passage of this act, all property which...possessed of the same while a resident of this state, or if such decedent was not a resident of this state at the time of his death, which property or any...

...NY 179; Matter of Tulane, 51 Hun, 213. The statute (L. 1885, ch. 473, sec. 1) imposed the tax " upon all property which shall pass by will, or by the intestate laws of the State from any person who may die seized or possessed of the same while being a resident of the...

...therein, whether belonging to inhabitants of this state or not, and whether tangible or intangible, which shall pass 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...

...subject to the tax is one of some importance. The act to which we have referred provides : " Section 1. After the passage of this act all property which shall...person who may die seized or possessed of the same * * * shall be subject to a tax of five dollars on every hundred dollars of the clear market value...

...which is to dictate the decision of this appeal, so far as it has application to this case, is this: "After the passage of this act, all property which...the intestate laws of this state, from any person, * * * other than to or for the. use of his or her father, mother, husband, wife, child, brother, sister,...

...expressed the legislative intent to subject to the tax both real and personal property of a resident which shall pass by will or by the Intestate Laws of this Slate. " The condition upon which the tax may he imposed is that the property shall pass by will or...

...— NON-RESIDENTS. Laws NY 1885, o. 483, as amended by Laws NY 1887, c. 713, so as to provide that "all property which shall pass by will or by the intestate laws oí the state from any person who may die seised or possessed of the same while a resident of this...

...personal property is intangible here. Section 1 of chapter 713, Laws of 1887, reads as follows : " After the passage of this act all property which shall pass by will or if such decedent was not a resident of this state at the time of death, which property or any part...