Commonwealth v. Powell
Supreme Court of Pennsylvania
Error to the Court of Common Pleas of Delaware county. This was an amicable action of debt, between the Commonwealth and Elizabeth P. Powell, executrix, &c., of Eliza L. Jordan, deceased, in which the following case was stated— “ Eliza L. Jordan, the testatrix, died in February 1863, having first made and published her last will and testament (see extracts below). The clear value of her estate passing to her devisee, Elizabeth P. Powell, aforesaid, was $14,133.80. The said…
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Error to the Court of Common Pleas of Delaware county. This was an amicable action of debt, between the Commonwealth and Elizabeth P. Powell, executrix, &c., of Eliza L. Jordan, deceased, in which the following case was stated— “ Eliza L. Jordan, the testatrix, died in February 1863, having first made and published her last will and testament (see extracts below). The clear value of her estate passing to her devisee, Elizabeth P. Powell, aforesaid, was $14,133.80. The said devisee, Elizabeth P. Powell, was formej’ly the wife of decedent’s son, William Lincoln, who died some years before the…
1Opinion of the Court
The opinion of the court was delivered, by
Thompson, J.
The 11th section of the Act of 10th April 1849, Purd. 1861, p. 149, exempts from the operation of the collateral inheritance tax laws, property “ passing by will to, or in trust for, the wife or widow of a son of any person dying seised or possessed thereof.” When the property of Eliza L. Jordan passed by her will to Elizabeth P. Powell, the defendant, she was not the wife of the testator’s son, for he was dead, nor his widow, for she was again married. Is she within the exemption ? We think not. In common parlance, we know the term “…
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