Strong v. Thatcher

Citations

• 113 Wash. 165
• 193 P. 694
• 1920 Wash. LEXIS 829

Syllabus

<p>Taxation (225-229) — Inheritance Taxes — Exemptions — Bequests for Charitable Purposes — Statutes—Construction. A bequest by a missionary in trust for the purpose of carrying on his life work, which was the uplifting of a tribe of natives from a state of heathenism to the light of Christianity and the comforts of a Christian civilization, is not exempt from the inheritance tax under Laws of 1917, p. 597, § 6, which only exempts charitable bequests'and devises for the relief of aged, impotent (indigent) and poor people, the maintenance of the sick or maimed, or the support or education of orphans or indigent children.</p> <p>. Same. A particular bequest to be used in the discretion of the trustees for the relief of the unfortunate and helpless, is not exempt from the inheritance tax, under Laws of 1917, p. 597, § 6, where the trustees had the power and discretion to merge the fund with a general fund bequeathed for purposes other than the relief of the aged, indigent or orphans, exempted by such act.</p>