In Re Morris Estate
Supreme Court of North Carolina
PROCEEDING for the assessment and collection of the succession or inheritance tax on the estate of P. M. Morris, deceased, heard by Judge W. B. Allen, at the October Term, 1904, of the Superior Oourt of Oabarrus County. This is a proceeding instituted under the Revenue Act of 1903 for the purpose of ascertaining and collecting the succession or inheritance tax on legacies bequeathed by the will of P. M. Morris.
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PROCEEDING for the assessment and collection of the succession or inheritance tax on the estate of P. M. Morris, deceased, heard by Judge W. B. Allen, at the October Term, 1904, of the Superior Oourt of Oabarrus County. This is a proceeding instituted under the Revenue Act of 1903 for the purpose of ascertaining and collecting the succession or inheritance tax on legacies bequeathed by the will of P. M. Morris. The Oourt made the following order: This cause coming on to be heard, the Executors of P. M. Morris appear in answer to the order of Judge G. 8. Ferguson and file a written motion to…
1Opinion of the CourtBrown, J.
We are inclined to think this appeal is premature, but as no appearance has been made or brief filed in this Oourt on behalf of the petitioner, the Olerk of the Superior Oourt, and no such point made, we will pass on the matter of law presented in the brief of counsel for the Executors.
1. It is contended that the Act of 1903 is unconstitutional and void for these reasons :(a) Because it impairs the value of Mrs. Caldwell’s legacy, she being a lineal descendant of the testator, in that under the will she was to receive eight thousand dollars, and if the tax collector is permitted to take a…
2Cases cited3 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- In Re the Appraisement of Legacies & Assessment of Collateral Inheritance Tax Under the Last Will & Testament of KnoedlerNew York Court of Appeals · 1893
- R. S. Pullen v. the Commissioners of Wake County.Supreme Court of North Carolina · 1872
3Cited by15 opinions
- Reynolds Ex Rel. Cannon v. ReynoldsSupreme Court of North Carolina · 1935
- Vinson v. ChappellSupreme Court of North Carolina · 1969
- State Ex Rel. Corporation Commission v. DunnSupreme Court of North Carolina · 1917
- Crittenberger v. State Savings & Trust Co.Indiana Supreme Court · 1920
- State v. . ScalesSupreme Court of North Carolina · 1916
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