Land Title & Trust Co v. S. C. Tax Commission

The opinion of the Court was delivered by

Mr. Justice Marion.

The question raised is whether, for the purpose of assessing the South Carolina inheritance tax, the value of real estate situated in Pennsylvania could properly be included as a portion of a legacy bequeathed by the testatrix, a resident of South Carolina, to the Presbyterian Hospital of Philadelphia, under the provisions of a will duly admitted to probate in this State directing that the real estate in question should be sold and converted into money and the proceeds of sale paid in fixed proportions to said hospital and another…