2 Years Transportation Progress Volume 33

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1895 edition. Excerpt: ...he was formally and legally adopted by the testator, with the consent of his wife, under and in pursuance of the laws of the state of Massachusetts, which were shown to be substantially the same as our own statutes on that subject It seems that there could have been no other conclusion in that case but the one found, namely, that the mutually acknowledged relation of parent and child did exist, within the meaning of the statute. There, there was correlation and interdependence, but in the case at bar there was absolutely no dependence by the nieces upon their uncle for support, care, or protection. In Re Capron's Estate (Surr.) 10 N. Y. Supp. 23, the testatrix was the stepmother of those who claimed exemption, and had presided over their home, cared for them from their youth, looking after their education, training, deportment, and clothing, and performed all those oftices which it were possible for a mother to perform, by reason of having assumed the charge and care of them by her marriage to their father. The case nearest parallel'to the case before us is In re Sweetland's Estate (Surr.) 20 N. Y. Supp. 310. In that case an aunt of the beneficiary resided with her sister's family without payment of board or rent, the sisters being cotenants; and petitioners, after the death of their mother, worked the farm, which all had lived upon; and it was held that this did not establish the relation of parent and child between the petitioners and the aunt, so as to exempt the petitioners of the payment of a tax on a legacy from her. In the various cases decided in which it has been held that transfers were exempt because the mutually acknowledged relation of parent and child existed, the children were taken into the family of the deceased, and were...