...— STATUTE. Ky. St. § 4281a, subsec. 1, which became effective June 13, 1906, imposes taxes upon all property which shall pass by will or by the intestate laws of the state from any person who may die seised or possessed thereof or which shall be transferred by...

...and collateral inheritances in certain cases," is hereby amended so as to read as follows : — § i. After the passage of this act all property which shall...possessed of the same while a resident of this state, or if such decedent was not a resident of this state at the time of death, which property, or any part...

...provided by the enacting clause of section 1 for the payment of a direct inheritance tax upon all personal property "which shall pass by will, or by the 'intestate laws of this state, from any person who may died seized or possessed of the' same ;" but contained two provisos, one exempting personal property...

...therefore comes within the purview of chapter 713 of the Laws of 1887. Section 1 of that chapter provides: "After the passage of this act all property which shall pass by will, * * * or, if such decedent was not a resident of this state at the time of death, which property, or any part...

...therein, whether belonging to inhabitants of this state or not, and whether tangible or intangible, which shall pass by will or by the intestate laws of this state, or by deed, grant, sale or gift made or intended to take effect in possession or enjoyment after the...

...by law from taxation on real or personal property in the following cases: (1) When the transfer is by will or by the intestate laws of this state, from any person dying seized or possessed of the property while ;i resident of the state. * * * Such tax shall be at...

...713, p. 921, of the Laws of 1887, as amended by chapter 215, p. 409, of the Laws of 1891) provides: "After the passage of this act, all property which shall pass by will * • • from any person who may die seized or possessed of the smne * * * If the decedent was not...

...named, liable to tax of five dollars on every hundred dollars; estates under $500 exempt. SECTION 1. After the passage of this act all property which shall...possessed of the same while a resident of this state, or if such decedent was not a resident of this state at the time of death, which property, or any part...

...virtue of the provisions of chapter 483 of the Laws of 1885. This act provides that after its passage all property which shall pass by will, or by the intestate laws of this state, from any person who may die seised or possessed of the same while being a resident of this state, or which property shall be within...

...only one which describes the property to be taxed under the act, and it is as follows: " Section 1. After the passage of this act, all property which shall pass by will or by the intestate laws of the state, from any person who may die seized or possessed of the same while being a resident of the...