Finnen's Estate
Supreme Court of Pennsylvania
Appeal, No. 383, Jan. T., 1899, by Rt. Rev. M. J. Hoban et al., Executors of Rev. John Firmen, deceased, from decree of O. O. Luzerne Co., No. 78, of 1899, dismissing appeal from appraisement of collateral tax in estate of Rev. John Finnen, deceased. Appeal from appraisement of collateral tax.
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Appeal, No. 383, Jan. T., 1899, by Rt. Rev. M. J. Hoban et al., Executors of Rev. John Firmen, deceased, from decree of O. O. Luzerne Co., No. 78, of 1899, dismissing appeal from appraisement of collateral tax in estate of Rev. John Finnen, deceased. Appeal from appraisement of collateral tax. From the record, it appeared that testator left real and personal property amounting to about $50,000, most of which was bequeathed to certain charities by name and to the Bishop of Scranton for charitable purposes. The appraiser appointed by the register of wills assessed a collateral tax against the…
1Opinion of the Court
Opinion by
Mr. Chief Justice Green,
Conceding that the legacies in this case are all for charities, their liability to the tax upon collateral inheritances must be ad*74judged by the terms of the law upon that subject. The words of the Act of May 6, 1887, P. L. 79, Purdon’s Digest, 805, are as follows: “ All estates real, personal and mixed of every kind whatsoever situated within this state whether the person or persons dying seized thereof be domiciled _ within or out of this state, and all such estates situated in another state, territory or country, when the person or persons dying seized…
2Cases cited2 opinions
- Strode v. CommonwealthSupreme Court of Pennsylvania · 1866
- Orcutt's AppealSupreme Court of Pennsylvania · 1881
3Cited by16 opinions
- Tack's EstateSupreme Court of Pennsylvania · 1937
- Kirkpatrick's EstateSupreme Court of Pennsylvania · 1922
- Lederer v. Northern Trust Co.Court of Appeals for the Third Circuit · 1920
- Jackson v. MyersSupreme Court of Pennsylvania · 1917
- Oliver's EstateSupreme Court of Pennsylvania · 1922
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