CARPENTER v. Commonwealth of Pennsylvania
Supreme Court of the United States
This case was brought up from the supreme court of Pennsylvania by a writ of error issued under the 25th section of the judiciary act. The case is stated in the opinion of the court.
1Opinion of the CourtJustice Campbell
The legislature of Pennsylvania, in 1826, adopted a law by which all inheritances, “ being within this commonwealth,” which, by the intestacy or the will of any decedent, should devolve u upon any other than the father, mother, wife, children, or lineal descendants ” of such person, should be subject to the paymént of a tax, now fixed at five per cent. Purd. Dig. 138, §1.
The assessments under this act were confined to the property which might be within the commonwealth. The Commonwealth v. Smith, 5 Barr. 142.
In March, 1850, by an explanatory act, it was declared that the words “ eing within…
2Cases cited5 opinions
- Calder v. BullSupreme Court of the United States · 1798
- Fletcher v. PeckSupreme Court of the United States · 1810
- Watson v. MercerSupreme Court of the United States · 1834
- Ennis v. SmithSupreme Court of the United States · 1853
- Sewall v. LeeMassachusetts Supreme Judicial Court · 1812
3Cited by65 opinions
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- Curry v. McCanlessSupreme Court of the United States · 1939
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Coolidge v. LongSupreme Court of the United States · 1931
- Orr v. GilmanSupreme Court of the United States · 1902
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