Eidman v. Martinez

Citations

• 184 U.S. 578
• 22 S. Ct. 515
• 46 L. Ed. 697
• 1902 U.S. LEXIS 2261
• 10 A.F.T.R. (P-H) 765

Syllabus

<p>Congress is bound to express its intention to tax in clear and unambiguous language, and a liberal construction should be given to words of exception confining the operation of the duty.</p> <p>The war tax law of 1898 imposing a tax upon legacies or distributive shares arising from personal property passing “ from aDy person possessed of such property, either by will or by the intestate laws of any State or-Territory,” does not apply to the intangible personal property in this country, of an alien domiciled abroad, whose property passed to his son, also an .alien domiciled abroad, partly by will and partly by the intestate laws of - such foreign country.</p> <p>The act does not make the duty payable, when the person possessed of such property dies testate, if it would not be payable, if such person had died intestate; and the words “ passing by will” are limited to wills executed in a State or Territory under whose laws the property would pass,, if the owner had died intestate.</p>