Ayers v. Chicago Title & Trust Co.
Illinois Supreme Court
Appeal from the County Court of DuPage county; the Hon. John H. Batten, Judge, presiding. Arthur C. Ducat died January 29, 1896, in DuPage county, Illinois, testate, and his will was admitted to probate February 4, 1896. By the first clause of the will he directed the payment of his debts and funeral expenses, together with the costs and expenses of administration of the trusts therein expressed.
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Appeal from the County Court of DuPage county; the Hon. John H. Batten, Judge, presiding. Arthur C. Ducat died January 29, 1896, in DuPage county, Illinois, testate, and his will was admitted to probate February 4, 1896. By the first clause of the will he directed the payment of his debts and funeral expenses, together with the costs and expenses of administration of the trusts therein expressed. By the second clause $25 was left to each of his children and to his sister, to be used in purchasing some article to be selected by each, etc. By the third clause he gave to his wife the library,…
1Opinion of the CourtJustice Phillips
The question presented on this record involves the construction of certain provisions of the Inheritance Tax law of this State, approved June 15, 1895, in force July 1, 1895. By section 1 of that act all property, real, personal and mixed, which shall pass by will or by the intestate laws of this State from any person who may die seized or possessed of the same while a resident of this State, shall be and is subject to a tax at a rate thereinafter specified, and all heirs, legatees, devisees, administrators, executors and trustees are made liable for any and all such taxes until the same…
Also in this document: Per curiam.
2Cases cited4 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Scofield v. OlcottIllinois Supreme Court · 1887
- Kochersperger v. DrakeIllinois Supreme Court · 1897
- Boyles v. McMurphyIllinois Supreme Court · 1870
3Cited by19 opinions
- Campbell v. Prudential Insurance Co. of AmericaIllinois Supreme Court · 1958
- Billings v. PeopleIllinois Supreme Court · 1901
- In re the Estate of FergusonWashington Supreme Court · 1921
- John P. Moriarty, Inc. v. MurphyIllinois Supreme Court · 1944
- People Ex Rel. Fix v. Trustees of Northwestern CollegeIllinois Supreme Court · 1926
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