Estate of Cope
Supreme Court of Pennsylvania
Appeal, No. 390, Jan. Term, 1898, by the commonwealth of Pennsylvania, from decree of O. C. Phila. Co., July T., 1898, No. 240, dismissing exceptions to adjudication. Exceptions to adjudication. , At the audit the commonwealth claimed a tax of two per cent upon $917,519.88, under the Direct Inheritance Tax Act of May 12,1897, P. L. 56. The auditing judge, Hanna, P. J., disallowed the claim. Error assigned was in dismissing exceptions to adjudication.
1Opinion of the Court
Opinion by
Mr. Chief Justice Sterrett,
This appeal challenges the validity of the decree of the court below, in which the Act of May 12, 1897, P. L. 56, entitled “ An act taxing gifts, legacies and inheritances in certain cases and providing for the collection thereof,” was adjudged unconstitutional and void.
Section one of the act declares: “ That from and after the passage of this act all personal property of whatsoever kind and nature which shall pass by will, or by the intestate law of this state, from any person who may be seized or possessed of the same .... shall be and the same is hereby…
2Cases cited2 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Perkins v. PhiladelphiaSupreme Court of Pennsylvania · 1893
3Cited by38 opinions
- Saulsbury v. Bethlehem Steel Co.Supreme Court of Pennsylvania · 1964
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Kelley v. KalodnerSupreme Court of Pennsylvania · 1935
- Knowles's EstateSupreme Court of Pennsylvania · 1929
- Commonwealth v. Girard Life InsuranceSupreme Court of Pennsylvania · 1931
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