Appeal of the Commonwealth

Citations

• 128 Pa. 603
• 24 W.N.C. 473
• 18 A. 386
• 1889 Pa. LEXIS 824

Syllabus

<p>1. The act of May 6, 1887, P. L. 79, to provide for the better collection of collateral inheritance taxes, a re-enactment of the substance of previous acts upon the subject, does not repeal the provision of the act of May 4, 1855, P. L. 425, imposing the charge of six per cent per annum in cases where the twelve per cent charge is not to be enforced.</p> <p>2. Where there has been such unavoidable cause of delay in the settlement of an estate as to relieve from the twelve per cent per annum charge, imposed by § 1, act of April 10, 1849, P. L. 572, there is to be imposed under § 1, act of May 4,1855, P. L. 425, the sixper cent per annum charge from one year after the decedent’s death.</p> <p>3. The voluntary payment by a legatee of the tax upon a bequest, after and in compliance with a decree of the Orphans’ Court fixing the amount thereof, will not bar the right of the commonwealth afterwards to appeal from the decree for error in not requiring payment of the six per cent charge in addition.</p>