Hood's Estate
Supreme Court of Pennsylvania
This was an appeal on the part of the Commonwealth from the decree of the Register’s Court, reversing the decree of the Register of Wills, for the City and County of Philadelphia, who adjudged the payment of a collateral inheritance tax on certain bequests, or legacies, in the will of William Hood, deceased, viz.; a tax on $80,000 bequeathed to Sarah Clement and her daughters, and on various other legacies, in all amounting to $200,000. The legatees, except one Julius Le…
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This was an appeal on the part of the Commonwealth from the decree of the Register’s Court, reversing the decree of the Register of Wills, for the City and County of Philadelphia, who adjudged the payment of a collateral inheritance tax on certain bequests, or legacies, in the will of William Hood, deceased, viz.; a tax on $80,000 bequeathed to Sarah Clement and her daughters, and on various other legacies, in all amounting to $200,000. The legatees, except one Julius Le Blanc, to whom $20,000 was devised, lived in Pennsylvania. Upon other property inventoried, in the register’s office,…
1Opinion of the Court
The opinion of the Court was delivered, by
Lewis, J.
— In this case, the register decreed that in addition to the sums heretofore paid by the executor, the collateral inheritance tax was due and payable on certain legacies to different persons named in the last will and testament of William Hood, deceased. The legacies amounted to $200,000, and the collateral inheritance ta.x to the sum of $10,000. The executor appealed to the Register’s Court, and that tribunal reversed the decree of the register, and decided that “the said legacies payable out of the crops of the sugar plantation, situated on…
2Cited by6 opinions
- Price v. PriceSupreme Court of Pennsylvania · 1893
- Commonwealth v. PetroskySuperior Court of Pennsylvania · 1951
- Pepper's EstateSupreme Court of Pennsylvania · 1892
- Moretti's EstatePennsylvania Orphans' Court, Philadelphia County · 1932
- Trump v. BarbaraSupreme Court of the United States · 2026
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