
    In the Matter of the taxation of the estate of Wealtha A. Neale, Deceased.
    
      (Supreme Court, General Term, Second Department
    
    
      Filed July 18, 1890.)
    
    Collateral inheritance tax — Alms-house.
    The Faith Home for Incurables being a benevolent society formed for the purpose of caring for persons suffering from incurable diseases and maintained wholly by voluntary contributions, it is exempt as an almshouse from liability to taxation.
    
      {Matter of Herr, 27 N. T. State Rep., 591, followed.)
    Appeal by the Faith Home, for Incurables from an order of the surrogate’s court of Kings county, affirming an appraisement fixing a tax of $208.25 upon a legacy to the home contained in the will of Wealtha A. Neale, deceased, under the collateral inheritance tax act.
    The Faith Home for Incurables is a benevolent and charitable society, incorporated on the 25th day of November, 1878, under the provisions of an act of the legislature of this state, entitled “ An act for the incorporation of benevolent, charitable, scientific and missionary societies,” passed April 12, 1848.
    The object of the association is thus stated in its certificate of incorporation, “ the particular business and object of this society shall be to maintain respectable homeless persons, afflicted with incurable diseases.”
    The property of the society" consists of a house and lot, No. 296" Park Place, in the city of Brooklyn, the furniture in the house, and a fund of $2,000, which has been given it in trust, the interest to be used for the maintenance of the inmates of the-home.
    There are forty-seven of these inmates, who are women suffering from incurable diseases, people without home, money ór friends able to support them, those not accepted in hospitals on account of some incurahh disease.”
    The society has no property whatever, except the house and the land, and this furniture and the $2,000, and is maintained wholly by voluntary contributions.
    
      Thomas S. Moore, for app’lt; Edmond Gonger Brown, for ex’rs; Jas. W. Bidgway, dist. att’y.
   Pratt, J.

The questions involved in this appeal were considered in Matter of Herr, 27 N. Y. State Rep., 591. By the rule there laid down the decree made below is erroneous and must be reversed, and the Faith Home for Incurables declared free from taxation.

Decree reversed.

Barnard, P. J., and Dykman, J., concur.  