Commonwealth v. Ferguson

Citations

• 137 Pa. 595
• 20 A. 870
• 1890 Pa. LEXIS 1000

Syllabus

<p>(a) An act “ to authorize J. F. to adopt J. A. F. as his heir,” provided that “ J. A. F.....is hereby made the heir at law of J. F.,” to be capable of inheriting his estate and property “ as fully, to all intents and purposes, as if he had been begotten by him in lawful wedlock.” J, A. F. was an illegitimate son of J. F.:</p> <p>1. Said act was an act of adoption, not of legitimation; and a devise to J. A. F. by the will of J. F., dying in 1889, is subject to the collateral inheritance tax imposed by the act of May 6,1887, P. L. 79. Whether, if the act had legitimated the son, the collateral tax would have'been payable, not decided.</p>