New Jersey Superior Court Appellate Division December 23, 1918 (Wolff v. Comptroller of the Treasury)

Backes, Vice-Ordinary.

In levying the transfer inheritance tax on this estate of a resident decedent, the comptroller included in the assessment an *222item “Gift to take effect at death, $30,000.”' The donee and the executors appeal.

Under the third subdivision of section 1 of the Transfer of Property Tax act (Comp. Stat. p. 5301), as amended in 1914 (P. L. 1914 p.