Deitz v. Beard
Supreme Court of Pennsylvania
ERROR to 'the district court of York county. (Durkee, president.) This was an amicable action in which Elizabeth Beard was plaintiff, and Jacob Deitz defendant, in which a special verdict was found, the facts of which gave rise to the question, whether the widow’s interest in land taken by the eldest son, at the valuation in the orphan’s court, under the intestate laws, was the subject of taxation under the act of the 25th of March 1831, assessing a taxon personal property.
Read the full summary
ERROR to 'the district court of York county. (Durkee, president.) This was an amicable action in which Elizabeth Beard was plaintiff, and Jacob Deitz defendant, in which a special verdict was found, the facts of which gave rise to the question, whether the widow’s interest in land taken by the eldest son, at the valuation in the orphan’s court, under the intestate laws, was the subject of taxation under the act of the 25th of March 1831, assessing a taxon personal property. The court was of opinion that it was not, and rendered a judgment for the plaintiff.
1Opinion of the Court
The opinion of the Court was delivered by
Sergeant, J.
The plaintiff below is the widow of George Beard, who died intestate in the year 1820, leaving a tract of land, which was taken by his son John Beard, at a valuation of 30,000 dollars made in proceedings under the intestate act in the orphan’s court of York county, which directed one-third part of the sum to remain a lien on the land, and the interest thereof to be paid annually to the plaintiff. The direction of the twenty-second section of the act of 1794 is, that when the widow is living, and the whole premises shall be adjudged arid…
2Cited by4 opinions
- Spangler v. York CountySupreme Court of Pennsylvania · 1850
- Mansell's Estate, Pennsylvania Court of Common Pleas, Philadelphia County1849
- Parker v. Stuckert, Pennsylvania Court of Common Pleas, Philadelphia County1838
- Smith's Administrator v. KesslerSupreme Court of Pennsylvania · 1863