Drayton's Appeal
Supreme Court of Pennsylvania
Appeal from the decree of the Orphans’ Court of Philadelphia, in the estate of Percival Drayton, deceased: No. 171, to January Term 1869. The decedent died in August 1865, leaving a will dated March 11th 1865, by which, after directing the payment of .several legacies, he provided: “ All of the residue and remainder of my estate, both real and personal, I do devise and bequeath absolutely and in fee to my brother, W. Heyward Drayton, my nephew, Percival L. Drayton and my…
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Appeal from the decree of the Orphans’ Court of Philadelphia, in the estate of Percival Drayton, deceased: No. 171, to January Term 1869. The decedent died in August 1865, leaving a will dated March 11th 1865, by which, after directing the payment of .several legacies, he provided: “ All of the residue and remainder of my estate, both real and personal, I do devise and bequeath absolutely and in fee to my brother, W. Heyward Drayton, my nephew, Percival L. Drayton and my niece, Maud L. Drayton, children of my deceased brother, W. S. Drayton, in equal shares, share and share alike; but should…
1Opinion of the Court
The opinion of the court was delivered, May 11th 1869, by
Sharswood, J.
By the Act of Assembly entitled “An Act relating to Collateral Inheritances,” passed April 7th 1826, Pamph. L. 227, “ all estates, real, personal and mixed, of every kind whatsoever, passing from any person who may die seised or possessed of such estate, being within this Commonwealth, either by will or under, the intestate laws thereof,” shall be subject to a certain tax, generally called the Collateral Inheritance Tax: and by the 3d section of the Act of March 11th 1850, entitled “ An Act relating to Collateral…
2Cases cited2 opinions
- Boshart v. EvansSupreme Court of Pennsylvania · 1840
- Lindenberger v. MatlackU.S. Circuit Court for the District of Pennsylvania · 1822
3Cited by4 opinions
- In re Estate of HandleySupreme Court of Pennsylvania · 1897
- Seeds v. BurkSupreme Court of Pennsylvania · 1897
- Seward v. Pennsylvania Salt Manufacturing Co.Superior Court of Pennsylvania · 1922
- Clyde's EstatePennsylvania Orphans' Court, Philadelphia County · 1922