Fisher, Trustee v. State
Court of Appeals of Maryland
Appeal from the Superior Court of Baltimore City (Niles, J.) Upon whatever estate the collateral inheritance tax is imposed by the statute, (except the provisions contained in sections 130 and 131, which cannot be applied to the present case) it is imposed (1) as of the death of the testator or intestate; and (2) upon the value of the estate as then ascertained.
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Appeal from the Superior Court of Baltimore City (Niles, J.) Upon whatever estate the collateral inheritance tax is imposed by the statute, (except the provisions contained in sections 130 and 131, which cannot be applied to the present case) it is imposed (1) as of the death of the testator or intestate; and (2) upon the value of the estate as then ascertained. Every executor or administrator before he pays any legacy, or distributes the shares of any estate liable to the tax imposed by the preceding section, shall pay to the Register of Wills of the proper county or city 2 per cent, on…
1Opinion of the CourtBriscok, J.
This is a suit by the State of Maryland to recover the collateral inheritance tax, alleged to be due from the estate of the late Henry E. Johnston.
The facts are undisputed and the question for determination rests upon the construction to be given to sec. 117, Art. 81, of the Code of Public General Laws.
The substance of the statute is as follows: All estates * * passing from any person who may die seized and possessed thereof, being in this State, or any part of such estate * * or interest therein transferred by deed, will, grant, bargain (gift or sale, made or intended to take effect…
2Cases cited5 opinions
- State v. DalrympleCourt of Appeals of Maryland · 1889
- Dashiell v. Mayor of BaltimoreCourt of Appeals of Maryland · 1877
- Bonaparte v. StateCourt of Appeals of Maryland · 1885
- Montague v. StateCourt of Appeals of Maryland · 1880
- Tyson v. StateCourt of Appeals of Maryland · 1868
3Cited by24 opinions
- Darnall v. ConnorCourt of Appeals of Maryland · 1931
- Bouse v. HullCourt of Appeals of Maryland · 1935
- Lilly v. StateCourt of Appeals of Maryland · 1928
- Safe Deposit & Trust Co. v. StateCourt of Appeals of Maryland · 1923
- Smith v. StateCourt of Appeals of Maryland · 1919
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