Legal Opinion

Knight's Estate

Supreme Court of Pennsylvania

Decided January 22, 1894No. Appeal, No. 108PublishedCited by 14 opinions

Appeal, No. 108, July T., 1893, by Friendship Liberal League, from decree of O. C. Pbila. Co., April T., 1891, No. 92, dismissing exceptions to adjudication in estate of Joshua L. Knight, deceased. Exceptions to adjudication of executor’s account. From the adjudication it appeared that Joshua L. Knight died on March 28, 1890, leaving a will dated March 19, 1890, by which he bequeathed $1,000 to the Friendship Liberal League.

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Appeal, No. 108, July T., 1893, by Friendship Liberal League, from decree of O. C. Pbila. Co., April T., 1891, No. 92, dismissing exceptions to adjudication in estate of Joshua L. Knight, deceased. Exceptions to adjudication of executor’s account. From the adjudication it appeared that Joshua L. Knight died on March 28, 1890, leaving a will dated March 19, 1890, by which he bequeathed $1,000 to the Friendship Liberal League. The Friendship Liberal League was incorporated on May 1, 1885, by C. P. No. 3, Phila. Co. The material portions of its charter are as follows: “ In compliance with the…

1Opinion of the Court

Opinion by

Mr. Justice Williams,

The only question raised by this appeal is whether the bequest made by the testator to the Friendship Liberal League is a bequest for religious or charitable uses. If it is, it is invalid under the provisions of the act of April 26,1855, for the reason that the will in which it appears was made less than one calendar month before the testator’s death. It is therefore unnecessary to inquire whether this society is a purely public charity within the meaning of the tax laws, or whether its tenets are Christian or pagan in their character. If, in any sense of the…

2Cited by14 opinions

  1. Taylor v. HoagSupreme Court of Pennsylvania · 1922
  2. Laymen's Week-End R.L. of Phila. v. ButlerSuperior Court of Pennsylvania · 1923
  3. Chapman v. NewellSupreme Court of Iowa · 1910
  4. Tugwell v. TugwellSupreme Court of Louisiana · 1880
  5. Tollinger EstateSupreme Court of Pennsylvania · 1944

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