
    In the Matter of the Collateral Tax on the Estate of Sarah M. Hulse, Deceased.
    
      (Surrogate’s Court, Orange County,
    
    
      Filed December 20, 1890.)
    
    Collateral inheritance tax—Legacy given as a payment.
    Where a testatrix by her will gives all her property to her nephew H.,. “ in consideration of a home for me at his house during my life,” and her nephew provides for her during her life, the property given to him by the will as a legacy is really in satisfaction of a claim which he might enforce as a creditor against the testatrix’s estate, and is a payment and not a gift,, and, therefore, not subject to the collateral inheritance tax.
    
      F. H. Cassidy, for Charles H. Tuthill, executor.
   Coleman, S.

—The testatrix, by her will, gives all her property to her nephew Jesse Hulse, “ in consideration of a home for me at his house during my life.” At the time of the execution of the will, it was agreed between them that the aunt should so make her will, and that the nephew should provide for her during her life. Both have done as they agreed, and the question now arises whether the fund, about $1,400, which he is to receive, is-subject to the collateral inheritance tax. Although the property is given to him as a legacy, he is really to receive it in satisfaction of a claim, which he might enforce as a creditor against the estate of the deceased. There was evidently no purpose by the_parties to avoid the operation of this act, and there is no question but what the property which was to be given the nephew as a consid-

eration for the obligation ássumed by him, was not more, under the circumstances, than a reasonable compensation. I, therefore, conclude that the property, to be received by Jesse Hulse, is a payment and not a gift (Matter of Rogers, 30 N. Y. State Rep., 943), and is not subject to this tax.  