Shippen v. Burd's Executors
Supreme Court of Pennsylvania
Certified from the Supreme Court at Nisi Prius. This was an amicable action between Elizabeth E. Shippen, Mary Shippen, William J. Watson, and Fanny his wife (late Fanny Shippen), Richard H. B. Mitchell and Ann C. his wife, late Ann C. Shippen, and Elizabeth E. Shippen, and Mary Ship-pen, devisees under the last will of Margaret Shippen, deceased, as plaintiffs, and Eli K. Price and Joseph B. Townsend, executors of and devisees in trust, under the last will and testament and…
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Certified from the Supreme Court at Nisi Prius. This was an amicable action between Elizabeth E. Shippen, Mary Shippen, William J. Watson, and Fanny his wife (late Fanny Shippen), Richard H. B. Mitchell and Ann C. his wife, late Ann C. Shippen, and Elizabeth E. Shippen, and Mary Ship-pen, devisees under the last will of Margaret Shippen, deceased, as plaintiffs, and Eli K. Price and Joseph B. Townsend, executors of and devisees in trust, under the last will and testament and the codicils thereto of Edward Shippen Burd, deceased, in which the following case was stated for the opinion of the…
1Opinion of the Court
The opinion of the court was delivered, March 10th 1862, by
Thompson, J.
By several Acts of Assembly, regulating the collection and payment of collateral inheritance taxes, it is made the duty of executors and administrators to retain out of legacies and distributive shares, when a proper charge, and account for them to the proper officer of the Commonwealth, and in case of a devise of realty, where no provision is made for payment of the tax by the executor, it is to be collected by the register of wills of the county where the land lies: See Acts 1834 and 1849, Dig. 139.
Bearing this in mind,…
2Cited by2 opinions
- In re Estate of HaysSupreme Court of Pennsylvania · 1897
- Goodhart EstatePennsylvania Orphans' Court, Cumberland County · 1957