Volume 68 — Sickels

judicial department, made July 1, 1887, which affirmed an'order of the surrogate of the county of Mings imposing a tax under the act (Chap. 483, Laws of 1885.) The material facts are stated in the prevailing opinion. The legislature intended to exempt from the collateral inheritance tax estates of nonresidents, whether real or personal, passing by will or intestate laws.

This action was brought to have a tax assessed upon certain real estate belonging to plaintiff adjudged void and to have the same canceled of record and the defendant restrained from collecting the same. The plaintiff is not a “ religious society ” within the meaning of the statutes relating to taxation.

Motion to dismiss appeal from a judgment of the General Term of the Supreme Court in the first judicial department, entered upon an order made July 9, 1886, which affirmed a judgment in favor of plaintiff, entered upon trial at Special Term, and to strike cause from calendar on the ground that the appeal has never been perfected. No undertaking was filed or served with the notice .of appeal.

Appeaxs from two orders of the General Term of the Supreme Court in the first judicial department, made November 23, 1888, one of which affirmed an order of Special Term vacating and setting aside the report of a referee and an interlocutory judgment entered thereon, and directing the appointment of a new referee; the other affirmed an order of Special Term denying a motion on the part of defendant for the appointment of a referee in the place of one previously appointed, to…