CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


UNITED STATES V. PERKINS, 163 U. S. 625 (1896)

Subscribe to Cases that cite 163 U. S. 625 RSS feed for this section

U.S. Supreme Court

United States v. Perkins, 163 U.S. 625 (1896)

United States v. Perkins

No. 422

Submitted May 8, 1898

Decided May 26, 1898

163 U.S. 625

Syllabus

Personal property, bequeathed by will to the United States, is subject to an inheritance tax under state law.

Under the statutes of New York, the United States are not a corporation, exempted from such inheritance tax.

This was a writ of error to an order of the general term of the supreme court affirming an order of the Surrogate's Court of Suffolk County assessing an inheritance tax of $3,964.23 upon the personal property of William W. Merriam, bequeathed by him to the United States.

It appeared that Merriam, who was a resident of Suffolk County, died on January 30, 1889, leaving a last will and testament by which he devised and bequeathed all his estate, both real and personal, to the United States government. Upon the petition of the executor, an appraiser was appointed, and upon his report, the surrogate fixed the tax at the above amount. On appeal to the general term of the supreme court, the order of the surrogate's court was affirmed, and upon a further appeal to the Court of Appeals, the order of the supreme court was affirmed and the case remanded to that court for final judgment, which was entered against the United States March 31, 1894, whereupon the United States and the executor joined in suing out this writ of error. Defendant in error is the County Treasurer of Suffolk County.





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED