Galbraith v. Commonwealth
Supreme Court of Pennsylvania
Error to Butler county. The question in this ease was whether collateral inheritance tax was due to the commonwealth, out of the estate of William Ayres, of Butler county, deceased. A case was stated for the opinion of the court, in the nature of a special verdict.
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Error to Butler county. The question in this ease was whether collateral inheritance tax was due to the commonwealth, out of the estate of William Ayres, of Butler county, deceased. A case was stated for the opinion of the court, in the nature of a special verdict. It appeared that William Ayres, Esq., died on the fourth day of April, A. D. 1843, unmarried and without lawful issue, but leaving William John Ayres, an illegitimate son, and brothers and sisters, and other collateral heirs. At the time of his death, he was seized and possessed of a considerable estate, consisting principally of…
1Opinion of the Court
The opinion of the court was delivered, by
Burnside, J.
— The parties stated a case in the Common Pleas. Both claimed a reversal of the judgment below; and they desired the opinion of the Supreme Court on the whole case. The commonwealth had neglected to take a writ of error, and on the suggestion of this court, the counsel agreed in writing that the case should be heard and decided as if both parties had writs of error.
The case stated shows that William Ayres died on the 4th April, 1843, unmarried and without lawful issue, leaving William John Ayres, an illegitimate son. His heirs at law were…
2Cited by1 opinion
- Commonwealth v. FergusonSupreme Court of Pennsylvania · 1890