Commonwealth v. Nancrede
Supreme Court of Pennsylvania
Certificate from the Court of Nisi Prius. This was an amicable action of debt brought by The Commonwealth of Pennsylvania against Samuel J. Gr. Nancrede, executor and sole devisee of Joseph Gr. Nancrede, deceased, to recover the sum of $1710.62, the amount of the collateral inheritance tax on the property devised and bequeathed to the defendant by his testator. Joseph Gr.
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Certificate from the Court of Nisi Prius. This was an amicable action of debt brought by The Commonwealth of Pennsylvania against Samuel J. Gr. Nancrede, executor and sole devisee of Joseph Gr. Nancrede, deceased, to recover the sum of $1710.62, the amount of the collateral inheritance tax on the property devised and bequeathed to the defendant by his testator. Joseph Gr. Nancrede died without wife or lineal descendant, and by his will devised and bequeathed all his estate to the defendant, whom he had adopted under the provisions of the Act of 4th May 1855; Brightly's Purd. 1111. The parties…
1Opinion of the Court
The opinion of the court was delivered by
Lowrie, C. J. —
We question whether the Roman law on the subject of adoption can furnish us any valuable analogies, to aid us in the interpretation of our law of 4th May 1855; for the civil and religious distinctions between different gentes, and between populus and plebs, had much to do with the form of their law of adoption.
But we do not think it necessary to discuss this question; for we cannot suppose that our law of adoption was intended to change in any respect the law relating to collateral inheritance taxes. It is property devised or descending…
2Cited by25 opinions
- Puterbaugh's EstateSupreme Court of Pennsylvania · 1918
- Collins EstateSupreme Court of Pennsylvania · 1958
- Holton EstateSupreme Court of Pennsylvania · 1960
- Yates's EstateSupreme Court of Pennsylvania · 1924
- Russell's EstateSupreme Court of Pennsylvania · 1925
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