State v. Dorsey
Court of Appeals of Maryland
Appeal from the Orphans Court of Howard District of Anne Arundel County. JYicholas Worthington of Jno., late of Howard District, by his will, duly executed and admitted to probate by the Orphans Court of said District, manumitted and set free all his negro slaves, and appointed the appellee his executor.
Read the full summary
Appeal from the Orphans Court of Howard District of Anne Arundel County. JYicholas Worthington of Jno., late of Howard District, by his will, duly executed and admitted to probate by the Orphans Court of said District, manumitted and set free all his negro slaves, and appointed the appellee his executor. The 'slaves thus manumitted were appraised in the inventory at $15,433, on the 4th December, 1847. The State, by its attorney, filed a suggestion in said court, alleging among other things, that the State was entitled to the tax of two and a half per cent, under the act of 1844, ch. 237, upon…
1Opinion of the CourtSpence, J.
The question in this case which this court is to determine, is, whether the negro slaves manumitted by the last will and testament of Nicholas Worthington of Jno. are legacies within the meaning and operation of the Act of Assembly of 1844, cb. 237, sec. 2, which imposes the obligation and duty on the executor to pay to the Register of Wills of Howard District two and a half per centum on the appraised value of said slaves, as filed in the register’s office in Howard District.
The act of 1844, ch. 237, by the provisions of its first section, subjects all estates, real, personal and mixed,…
2Cited by3 opinions
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- Tyson v. StateCourt of Appeals of Maryland · 1868
- Spencer v. DennisCourt of Appeals of Maryland · 1849