Estate of Herzo
Opinion
lead Opinion
Anna Herzo bequeathed four legacies to certain priests in Dalmatia, each legacy being bequeathed to “the governing priest or pastor” of the church (naming it). Three of these legacies, to quote from the language of the will of said deceased, are “to the governing priest or pastor of the church known as (naming church), to be invested by him and the income thereof paid to the authorities of said church, for the celebration of masses for the repose of my soul, and the repose of my deceased husband and his and my relatives.”
The fourth legacy is “to the governing priest or pastor of the church called ‘Madonna del Campo Grando,’ to be ap *166 plied in ornamenting and beautifying the altar in said church, etc.”
The act commonly known as “the Collateral Inheritance Act of 1899” exempts from taxation legacies or bequests to any person, society, corporation or association in trust for, or to be devoted to, any charitable, benevolent, educational or public purpose: Cal. Gen. Laws, 1899 ed., p. 1192.
If the legacies bequeathed by deceased for “masses for the repose of her soul, ’ ’ etc., are for charitable purposes, they are, of course, exempt from the tax under the act.