Heberton v. McClain

J. B. McPHERSON, District Judge.

This action is brought to recover taxes upon certain legacies given by the will of Harriet S. Heberton, of which the following are the relevant paragraphs:

“Item.—I hereby give and bequeath unto my daughter Ethel Crothers Heberton ten thousand dollars, also the portraits of John Stephen Benezet and his wife Judith Benezet, also the statue of Canova’s Dancing Girl and the hall clock.

“Item.—I hereby give and bequeath unto my daughter Harriet Stevenson Jleberton ten thousand dollars when she is eighteen years old, also the portraits of Thomas Barton and his wife…