State v. Hamlin
Supreme Judicial Court of Maine
On report. This was an appeal by the State from a decree of Judge of Probate, for Penobscot county, made by the judge in the estate of Edward Mansfield, late of Orono, deceased, testate. The question arose under the statute of 1893, c. 146, entitled, "An act to tax collateral inheritances.”
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On report. This was an appeal by the State from a decree of Judge of Probate, for Penobscot county, made by the judge in the estate of Edward Mansfield, late of Orono, deceased, testate. The question arose under the statute of 1893, c. 146, entitled, "An act to tax collateral inheritances.” Upon the application of the executor of the will, and after due notice, and hearing, the judge made the following decree — (1.) That under sections one and two of said act, there shall be deducted the sum of five hundred dollars, from each legacy and devise in said will, which comes underthe operation of…
1Opinion of the CourtStrout, J.
This appeal from the decree of the judge of probate arises under chapter 146, § 1, of the statute of 1893. That section is as follows :
"Sect. 1. All property within the jurisdiction of this State, and any interest therein, whether belonging to inhabitants of this State or not, and whether tangible or intangible, which shall pass by will or by the intestate laws of this State, or by deed, grant, sale, or gift made or intended to take eifect in possession or enjoyment after the death of the grantor, to any person in trust or otherwise, other than to or for the use of the father, mother,…
2Cases cited5 opinions
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- Scholey v. RewSupreme Court of the United States · 1875
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- State v. DalrympleCourt of Appeals of Maryland · 1889
- Connecticut Mutual Life Insurance v. CommonwealthMassachusetts Supreme Judicial Court · 1882
3Cited by41 opinions
- Eidman v. MartinezSupreme Court of the United States · 1902
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
- Black v. StateWisconsin Supreme Court · 1902
- In re the Estate of WilmerdingCalifornia Supreme Court · 1897
- Booth's Exr. v. Commonwealth ex rel Jefferson County Atty.Court of Appeals of Kentucky · 1908
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