Chapter CCXLIX. to relieve the Estate held by Louis M
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CHAP. CCXLIX.— An Act to relieve the Estate held by Louis M. Edge from Succession Tax and Stamp Tax.July 11, 1870. Whereas Louis M. Edge during his lifetime held the legal title toPreamble. certain church and school properties in the States of Massachusetts and New York, the equitable estate being in the members of congregations worshipping there; the said Louis M. Edge departed this life upon the twenty-third day of February, eighteen hundred and seventy, possessed of the legal title to the properties of said congregations, having first devised by his last will and testament, dated April eleventh, eighteen hundred and sixty-four, and duly probated at Philadelphia, March fourteenth, eighteen hundred and seventy, all the property standing in his name to one Patrick Stanton, of Pennsylvania; and whereas the State of Massachusetts, in the month of March, eighteen hundred and seventy, and the State of New York in the month of April, eighteen hundred and seventy, have incorporated the pastors and members of the congregations of the churches, the title to which were held by the said Louis M.
Edge, as bodies politic to have and to hold said properties; and whereas Patrick Stanton has, by deed dated the twenty-third day of April, eighteen hundred and seventy, conveyed for the consideration of one dollar all the property held by the said Louis M. Edge during his lifetime in the State of Massachusetts to the “Augustinian Society” of Lawrence, chartered as aforesaid by the legislature of said State, and intends forthwith to convey the property held by the said Louis M.
Edge during his lifetime in the State of New York for a like consideration of one dollar to the “Augustinian Society of New York”: Therefore, *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That the property held byEstate of Louis M. Edge relieved from succession tax.1862, ch. 119, § 111.Vol. xii. p. 485.1864, ch. 173, § 124.Vol. xiii. p. 285. Louis M. Edge during his lifetime, and conveyed or intended to be forthwith conveyed by his devisee, Patrick Stanton, to the “Augustinian Society of Lawrence,” and the “Augustinian Society of New York,” be, and the same is hereby, exempted from the operation of so much of the internal revenue law, approved July first, eighteen hundred and sixty-two, and its amendments, as subjects said property held by Louis M.
Edge to legacy or succession tax, or stamp tax upon the deeds of the said Patrick Stanton to the Augustinian Society of Lawrence and the Augustinian Society of New York. Approved, July 11, 1870.