Commonwealth v. Mackey

Citations

• 222 Pa. 613
• 72 A. 250
• 1909 Pa. LEXIS 918

Syllabus

<p>Taxation — Collateral inheritance tax — Illegitimates—Acts of May 6, 1887, P. L. 79, and July 10, 1901, P. L. 639 — Constitutional law — Title of statute.</p> <p>Under the Act of July 10, 1901, P. L. 639, entitled: “An Act to regulate and define the legal relations of an illegitimate child, or children, its or their heirs, with each other and the mother and her heirs,” an illegitimate child inheriting property from its mother is under no liability to pay a collateral inheritance tax thereon.</p> <p>The title of the act of 1901, gives sufficient notice of exemption from collateral inheritance tax of estates passing from mothers to their illegitimate children.</p>