Fox's Adm'rs v. Commonwealth
Supreme Court of Virginia
This was a motion in the Circuit court of Fauquier' county, by the commonwealth against the administrators with the will annexed, of John Fox, deceased, to recover the tax on collateral inheritances, imposed by the 15th section of the act of March 2, 1854, entitled 1 An act imposing taxes for the support of government,” Sess.
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This was a motion in the Circuit court of Fauquier' county, by the commonwealth against the administrators with the will annexed, of John Fox, deceased, to recover the tax on collateral inheritances, imposed by the 15th section of the act of March 2, 1854, entitled 1 An act imposing taxes for the support of government,” Sess. Acts 7. ■ The defendants appeared and insisted that the act of March 2,1854, had been repealed by the1 act of March 18,1856, having the same title; and the facts were agreed by the parties. It appears from the facts agreed, that John Fox died on the 26th of January,…
1Opinion of the CourtMoncure, J.
This case involves the question, whether the fifteenth section of the act passed March 2,1854, entitled “ An act imposing taxes for the support of go*3vemment,” which declares that “the tax on the estate of a decedent, prescribed by the thirty-ninth chapter of the Code of Virginia, shall be two per centum of such estate,” (Sess. Acts p. 7,) was repealed by implication by the act passed March 18, 1856, having the same title, (Sess. Acts p. 11,) there being no such provision in the latter act.
This question was noticed in the opinion of Judge Lee in Eyre v. Jacob, 14 Gratt. 422, and he inclined to…
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