Hawley's Estate
Supreme Court of Pennsylvania
Appeal, No. 376, Jan. T., 1905, from decree of O. C. Berks Co., June T., 1905, No. 73, directing payment of collateral tax in Estate of Jesse G. Hawley, deceased. Petition for citation to compel payment of collateral tax. The facts are stated in the opinion of the Supreme Court.
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Appeal, No. 376, Jan. T., 1905, from decree of O. C. Berks Co., June T., 1905, No. 73, directing payment of collateral tax in Estate of Jesse G. Hawley, deceased. Petition for citation to compel payment of collateral tax. The facts are stated in the opinion of the Supreme Court. The court entered the following decree: That Kate E. Hawley and John W. Rauch administrators pendente lite of Jesse G. Hawley, deceased, pay to the register of wills, for the use of the commonwealth of Pennsylvania, the sum of $3,306.23, with interest thereon at the rate of six per centum from April 19, 1904, on…
1Opinion of the Court
Opinion by
Mr. Justice Fell,
The claim of the commonwealth is for collateral inheritance tax on money paid by the heirs of the decedent to persons who were named as beneficiaries in a writing purporting to be a will, which was not admitted to probate. The decedent died in 1903, leaving surviving him a widow and two daughters. Two writings purporting to be his wills were found. By the first of these, dated in 1899, he gave annuities to his sisters, and the rest of his estate to his daughters, except a bequest of $5,000 to his employees. By the second, dated in 1902, he provided annuities for his…
2Cases cited2 opinions
- Pepper's EstateSupreme Court of Pennsylvania · 1894
- Kerr's EstateSupreme Court of Pennsylvania · 1894
3Cited by15 opinions
- English v. CrenshawTennessee Supreme Court · 1908
- State ex rel. Hilton v. Probate CourtSupreme Court of Minnesota · 1919
- In re the Estate of WellsSupreme Court of Iowa · 1909
- Cochran's Ex'or and Trustee v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1931
- Myers's EstateSupreme Court of Pennsylvania · 1932
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