Commonwealth v. Ferguson
Supreme Court of Pennsylvania
APPEAL BY DEPENDANT PROM THE COURT OP COMMON PLEAS OP BEAVER COUNTY. No. 11 October Term 1890, Sup. Ct.; court below, No. 85 December Term 1889, C. P. On September 12, 1889, a case stated was filed between the-commonwealth, as plaintiff, and John Albert Ferguson, executor of the will of John Ferguson, deceased, as defendant, wherein it was agreed as follows : “ John Ferguson, late of said county, died February 4,1889,. having first made his last will and testament, dated…
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APPEAL BY DEPENDANT PROM THE COURT OP COMMON PLEAS OP BEAVER COUNTY. No. 11 October Term 1890, Sup. Ct.; court below, No. 85 December Term 1889, C. P. On September 12, 1889, a case stated was filed between the-commonwealth, as plaintiff, and John Albert Ferguson, executor of the will of John Ferguson, deceased, as defendant, wherein it was agreed as follows : “ John Ferguson, late of said county, died February 4,1889,. having first made his last will and testament, dated February-2, 1889, after his death duly probated and registered in the-register’s office of said county, in Will Book H,…
1Per curiam
John Ferguson, the testator, devised and bequeathed to his illegitimate son John Albert Ferguson, an estate amounting to $17,282.97. The only question is whether the estate so given is subject to collateral inheritance tax.' If this were all, there would be no doubt about it. But it appears from the statement of facts agreed upon that on February 18, 1871, an act of assembly was passed which enacted “that John Albert Ferguson, of the township of Independence, in the county of Beaver, be, *601and. he is hereby made, the heir at law of John Ferguson, to be capable of inheriting the estate and…
2Cases cited2 opinions
- Commonwealth v. StumpSupreme Court of Pennsylvania · 1866
- Galbraith v. CommonwealthSupreme Court of Pennsylvania · 1850
3Cited by8 opinions
- Holton EstateSupreme Court of Pennsylvania · 1960
- Morgan v. ReelSupreme Court of Pennsylvania · 1905
- Fisher v. RobisonSupreme Court of Pennsylvania · 1938
- Strunk EstateSupreme Court of Pennsylvania · 1952
- Phillips's EstateSuperior Court of Pennsylvania · 1901
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