Commonwealth v. Smith
Supreme Court of Pennsylvania
Error to the Common Pleas of Westmoreland county. The question in this case was as to the amount of collateral inheritance tax.
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Error to the Common Pleas of Westmoreland county. The question in this case was as to the amount of collateral inheritance tax. In a case stated as between the Commonwealth, as plaintiff, and B. B. Smith, administrator, cum test, an., of Andrew Robertson, deceased, the following facts were submitted to the Court, to be considered in the nature of a special verdict: Andrew Robertson, the defendant’s testator, died in March, 1833, leaving a widow, named Martha, and collateral kindred. By his last will and testament, approved on the 19th day of March, 1833, he devised his real estate to his…
1Opinion of the Court
The opinion of the Court was delivered by
Black, C. J.
The act of 7th April, 1826, imposes a tax of two and a half per cent, on collateral inheritances. It was increased to five per cent, by the act of 22d April, 1846. But the latter act was to take effect only upon the estates of such persons as should die after the first da.y of May then next. In the case before ns, the deeedent died in 1833.' His estate can, therefore, only he taxed two and a half per cent.
How much interest on this tax is the Commonwealth entitled to recover ? A law was passed, in 1849, which provided that twelve per cent,…
2Cited by2 opinions
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- Myrtetus's EstateSuperior Court of Pennsylvania · 1918