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...or personal property in the following cases : Hopper v. Edwards. 88 NJL "First. When the transfer is by will or by the intestate laws of this state, from any person dying seized or possessed of the property while a resident of the state. "Second. When the transfer...

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...enumerates property upon which inheritance tax can be levied, as follows: "1. When the transfer is by will or by the intestate laws of this State, from any person dying, seized or possessed of the property while a resident of the State. 2. When the transfer is by...

...Inheritance Tax law (Kurd's Stat. 1903, p. 1576,) provides that all property which shall pass by will from any person who may die seized or possessed of the same, shall be and is subject to a tax at a rate thereinafter specified, and all heirs, legatees, devisees,...

...also states (referring to Nebraska statutes) : " The inheritance tax law makes all property taxable ' which shall pass by will or by the intestate laws of this State.' The succession law of 1907 is indubitably ' the intestate law of this State.' In fact, it is now the...

...altered the statnte for the purposes of the present inquiry. The section referred to reads 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 Stale at time of death, which property, or any part...

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...which shall pass by will or by the Intestate laws of this state 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 in trust or otherwise, or by reason whereof any person or body...