United States v. Marion Trust Co.

GROSSCUP, Circuit Judge.

Section 29 of the Act of June 13th, 1898 (30 Stat. 464, c. 448 [U S. Comp. St. 1901, p. 2308]), known as the War Revenue Act, makes subject to duty or tax, any executor, administrator, or other person having in charge or trust, any legacy •or distributive share arising from personal property, exceeding the sum of ten thousand dollars, passing, after the passage of that act, from any person possessed of such property, either by will or intestate law, to any person—the tax being graduated according to the amount of the property thus passing, and the degree of…