Commonwealth v. Freedley's Executors
Supreme Court of Pennsylvania
Error to the Common Pleas of Montgomery county. This was a case stated between the Commonwealth of Pennsylvania as plaintiff, and Henry Ereedley and others as executors of the will of John Ereedley deceased, as defendants, in order to ascertain whether the estate of the said decedent was liable to taxation, under the Acts relating to collateral inheritances, on its increased value as ascertained by sales made after it had been valued and appraised under the 12th section of…
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Error to the Common Pleas of Montgomery county. This was a case stated between the Commonwealth of Pennsylvania as plaintiff, and Henry Ereedley and others as executors of the will of John Ereedley deceased, as defendants, in order to ascertain whether the estate of the said decedent was liable to taxation, under the Acts relating to collateral inheritances, on its increased value as ascertained by sales made after it had been valued and appraised under the 12th section of the Act of 10th April, 1849. The following facts were agreed upon. John Ereedley, late of the borough of Norristown, died…
1Opinion of the Court
*36The opinion of the Court was delivered by
Woodward, J.
— The Acts of Assembly of 7th April, 1826, and 22d April, 1846, relating to collateral inheritance taxes, assess the tax at a fixed rate on the “ clear value” of the estates described in the acts. But how shall the clear value of the estate be ascertained ? The legislature undertook to answer this question by the 12th section of the Act of April 10, 1840, entitled an Act to create a Sinking Fund, &c. As amended by the 10th section of the Act of 11th March, 1850, relating to collateral inheritance taxes, this 12th section requires the…
2Cited by6 opinions
- Estate of MoneypennySupreme Court of Pennsylvania · 1897
- Ramsay EstatesSupreme Court of Pennsylvania · 1941
- Fox Estate, Pennsylvania Court of Common Pleas, Philadelphia County1973
- Porter EstatePennsylvania Orphans' Court, Montgomery County · 1962
- Shultz EstatePennsylvania Orphans' Court, Somerset County · 1951
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