David Josiah Brewer

“ We do not understand that the court of appeals of the state of New York has decided that the state has no power to collect an inheritance tax where the only property belonging to the decedent situate within the state of New York is personalty, but simply that no provision has been made for reaching such a case. ”

“ He had no real estate in New York, but only certain personal property. He left a will, which was duly probated in the county of his residence, and thereupon the executors withdrew the personal property from New York to New Jersey, and settled up the estate in accordance with the terms of the will. The opinion, after referring to § 15 of the act of 1887, said (pp. 216, 217) :
'The statute, therefore, only conferred on the surrogate jurisdiction in the case of such nonresident decedents as should die seised of real estate within the surrogate's county. . . . ”

“ If no mode is provided for assessing and collecting the tax, the law is imperfect and cannot, as to such interests, be executed.' A tax cannot be legally imposed unless the statute, in addition to creating the tax, provided for an officer or tribunal who shall appraise and assess the property on notice to the owner. ”