Commonwealth v. Henderson

Citations

• 172 Pa. 135
• 33 A. 368
• 1895 Pa. LEXIS 744

Syllabus

<p>Decedents' estates — Collateral inheritance tax — Adoption—Act of March 14, 1873.</p> <p>The act of March 14, 1873, P. L. 290, entitled “ An act to confer upon Matthias.II. Henderson, all the rights, powers and privileges of a son of Branton H. Henderson,” gives sufficient notice in its title of the provision in the second section that whatever estate Matthias should take from Bran-ton should be “ subject only to such tax as would be payable if the said Matthias were the son of the said Branton H. Henderson.”</p> <p>The act of March 14, 1873, was passed at a time when uniformity of taxation was not required by the constitution; hence the act is constitutional, and relieves Matthias II. Henderson from the collateral inheritance tax on the property devised and bequeathed to him by Branton H. Henderson.</p>