Lewis v. County of Chester
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Chester county: of January Term 1869, No. 36. This was an amicable action and case stated, in which the County of Chester was plaintiff, and Sarah J. Lewis, trustee of the estate of Elbert P. Jones, under his last will and testament, defendant, filed in the Common Pleas of Chester county, of January Term, 1868. “Debt.”
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Error to the Court of Common Pleas of Chester county: of January Term 1869, No. 36. This was an amicable action and case stated, in which the County of Chester was plaintiff, and Sarah J. Lewis, trustee of the estate of Elbert P. Jones, under his last will and testament, defendant, filed in the Common Pleas of Chester county, of January Term, 1868. “Debt.” The facts in the case were as follows:— “Dr. Elbert P. Jones, formerly of San Francisco, California, and afterwards of the city of New York, died on the 1st of April 1852, leaving two children, Charles Frederick Jones and Elberta P. Jones,…
1Opinion of the Court
The opinion of the court was delivered, by
Agnew, J.
— The parties to this case are the county of Chester and Mrs. Sarah J. Lewis as trustee; and the question is upon the power of the county to impose taxes upon the trust property in her hands. We must not confound it with the power to tax Charles and Elberta Jones, the eestuis que trust, personally for any property they own. To reach her, it must be shown that she is amenable as trustee for something she holds that our law can reach in her hands. If Charles and Elberta are liable themselves for taxable property, which we do not decide, we…
2Cases cited1 opinion
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