Commonwealth v. Eckert

Error to the Court of Common Pleas of Lancaster county. This was an amicable action of debt and case stated between the Commonwealth and Levi Eckert, commenced October 2d 1865. Levi Eckert, under the will of his brother Peter, proved May 7th 1828, became the owner in fee of certain real estate, upon the death of Elizabeth Brubaker, in November 1864, to whom it was devised for life. The land was valued at $13,020, on which sum the defendant paid 2J per cent, as the proper collateral inheritance tax. The Commonwealth claimed 2J per cent, more, being $325.50. The facts of the case are fully…