In re Joyslin's Estate
Supreme Court of Vermont
AppEae from a decree of the Probate Court adjudging the entire estate of Clara E. Joyslin subject to the collateral inheritance tax imposed by No. 46, Acts 1896. Heard on an agreed statement, at the December Term, 1901, Windsor County, Stafford, J., presiding. Judgment pro forma that the entire estate is subject to said tax, and that said estate should pay to th§ State of Vermont, as such tax, the sum of four hundred thirty-nine dollars and thirty-nine cents.
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AppEae from a decree of the Probate Court adjudging the entire estate of Clara E. Joyslin subject to the collateral inheritance tax imposed by No. 46, Acts 1896. Heard on an agreed statement, at the December Term, 1901, Windsor County, Stafford, J., presiding. Judgment pro forma that the entire estate is subject to said tax, and that said estate should pay to th§ State of Vermont, as such tax, the sum of four hundred thirty-nine dollars and thirty-nine cents. The estate excepted. Said Clara F Joyslin, at the time of her death, lived at Rochester, Vt. She died testate about March 23, 1901. Her…
1Opinion of the CourtStafford, J.
The case calls for a construction of No.. 46, Acts of 1896, providing for a tax upon collateral inheritances.
The decedent died domiciled in this state and leaving a will, which has been duly established, by the provisions of which the whole estate passes collaterally. The question is, whether debts that were due to her from non-residents of Vermont are to be included in fixing the amount of the estate subject to the tax.
The act applies in terms to “all property within the jurisdiction of this state . . .whether tangible or intangible,, which shall pass by will or by the intestate laws of this…
2Cases cited7 opinions
- State v. DalrympleCourt of Appeals of Maryland · 1889
- Frothingham v. ShawMassachusetts Supreme Judicial Court · 1899
- Vaughn v. BarretSupreme Court of Vermont · 1833
- Heirs & Legatees of Porter's Estate v. HeydockSupreme Court of Vermont · 1834
- Walton v. Estate of HallSupreme Court of Vermont · 1894
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3Cited by13 opinions
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- In re Fulham's EstateSupreme Court of Vermont · 1923
- State v. BullenWisconsin Supreme Court · 1910
- State ex rel. Graff v. Probate CourtSupreme Court of Minnesota · 1915
- In Matter of Estate of HoldenSupreme Court of Vermont · 1938
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