City of Philadelphia v. State

Citations

• 118 Wash. 644
• 204 P. 596
• 1922 Wash. LEXIS 703

Syllabus

<p>Taxation (229) — Inheritance Taxes — Exemptions—Bequests for Charitable Purposes — Statutes—Construction. A bequest for the establishment of a fund for “furnishing fuel in winter time to needy poor families” is one for a charitable purpose within Rem. Code, § 9199 as amended by Laws 1917, p. 597, defining the relief of “poor people” as a charitable purpose, and thus exempt under that statute from the levy of an inheritance tax.</p> <p>Charities — Bequest to Municipality. A bequest to a municipality of another state as trustee merely, for a charitable purpose, is a valid one, where there is nothing in its charter denying it power to act in such capacity.</p>