Tyson v. State
Court of Appeals of Maryland
Appeal from the Orphans’ Court of Howard County. Annie M. Hopkins, by her last will and testament, which was filed and admitted to probate in the Orphans’ Court of Howard county, on the 19th of April, 1864, appointed John Snowden and R. P. Snowden, trustees and executors, and to them devised and bequeathed- all her property in trust, for the sole and separate use of her sister, Mrs. Rachel Tyson, for life, (except one hundred dollars annually of the income, to each of the…
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Appeal from the Orphans’ Court of Howard County. Annie M. Hopkins, by her last will and testament, which was filed and admitted to probate in the Orphans’ Court of Howard county, on the 19th of April, 1864, appointed John Snowden and R. P. Snowden, trustees and executors, and to them devised and bequeathed- all her property in trust, for the sole and separate use of her sister, Mrs. Rachel Tyson, for life, (except one hundred dollars annually of the income, to each of the children of Mrs. Tyson,) and after her decease, to the child or children of Mrs. Tyson, in fee, in equal portions, share…
1Opinion of the CourtRobinson, J.
The motion to dismiss the appeal in this case, must be overruled. The 137th sec. of Art. 81, of the Code of Pub. Gen’l Laws, which declares the judgment of the Orphans’ Court to be final and conclusive, applies only to the proportion of the tax which it is the duty of said Court to assess among the parties interested in the estate. The exceptions of the appellants are not to the apportionment thus made, but to the constitutionality of the law imposing a tax on collateral inheritances, Ac. It is insisted that the law is in *586conflict with the 15th Article of the Declaration of Rights, of the…
2Cases cited1 opinion
- State v. DorseyCourt of Appeals of Maryland · 1848
3Cited by27 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Bouse v. HutzlerCourt of Appeals of Maryland · 1942
- State v. DalrympleCourt of Appeals of Maryland · 1889
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
- State v. AlstonTennessee Supreme Court · 1895
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