Estate of Bittinger

Citations

• 129 Pa. 338
• 18 A. 132
• 1889 Pa. LEXIS 960

Syllabus

<p>1. The collateral inheritance tax imposed by the act of May 6, 1887, P. L. 79, is a direct tax upon the property devised to or inherited by collaterals, in the hands of the devisees or heirs, and not merely a succession tax imposed upon the persons thus succeeding to real or personal estate.</p> <p>2. Said act, in so far as it imposes such a tax upon realty situated in other states, transcends legislative power and cannot be enforced, real estate not being drawn to the person or domicile of the owner for taxation or any other purpose, and lienee not taxable outside of the jurisdiction where it is situate.</p> <p>3. The facts that the devisor of land situate in Maryland was domiciled at the time of his death in Pennsylvania, and that the devisee of said land is a Pennsylvania corporation, mate no difference in the applicability of the rule denying to state tax laws an extra-territorial operation.</p> <p>4. Whether the imposition by the act of May 6, 1887, P. L. 79, of collateral inheritance taxes upon estates not before taxable, is in violation of § 3, article III., of the constitution, in that the title of the act refers solely to the collection of taxes and does not clearly indicate the subject matter, not decided.</p>