...of 1913, and is found on page 411 of the session acts of that year. Section 1 of the act provides: "A tax shall be and is hereby imposed upon the transfer of any and all property within the jurisdiction of this state, and any interest therein or income therefrom,...

...244. Exemptions in article one not applicable. 245. Limitation of time. § 220. Taxable transfers.—A tax shall be and is hereby imposed upon the transfer of any tangible property within the state and of intangible property, or of any interest therein or income...

...hundred fifteen, are hereby amended to read as follows: Sue. 1. That after the passage of this act a tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of one hundred dollars or over, or of any interest therein or income therefrom, in trust...

...Laws 1913, page 539, under which the Appraiser assessed the tax, is, sc far as applicable, as follows: "A tax shall be, and is hereby, imposed upon the transfer of any property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise, to any person...

...tax act may be found in the margin. The New York act reads as follows in section 220 of Article X : A tax shall be and is hereby imposed upon the transfer of * * * property * * * ito persons or corporations in the following cases * * * : (1) When the transfer...

...244. Exemptions in article one not applicable. 245. Limitation of tirie. § 220. Taxable transfers. A tax shall be and is hereby imposed upon the transfer of any real or personal, or of any interest therein or income therefrom in trust or otherwise, to persons...

...taxes upon the transfer of property passing from a decedent. Section 1 provides, in part, as follows : "That a tax shall be, and is hereby, imposed upon the transfer of any property, real or personal, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations in...

...of 1911, chap. 732), entitled " Taxable transfers," it is provided (as it stood on May 1, 1915): " A tax shall be and is hereby imposed upon the transfer of any tangible property within the State and of intangible property, or of any interest therein or income...

...relating to taxable transfers in operation at the date of death of decedent in these words : Section 220, "A tax shall be and is hereby imposed upon the transfer of * * * property, * * * or of cuvy interest therein, or income therefrom, in trust or otherwise, to persons...

...22, said amended and added sections to read as follows: Section 1. That after the passage of this act a tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of one hundred dollars or over, or of any interest therein or income therefrom, in trust...