Estate of Coxe

Citations

• 181 Pa. 369
• 37 A. 517
• 1897 Pa. LEXIS 553

Syllabus

<p>Collateral inheritance tax — Decedents' estates — Remainderman—Act of May 6, 1887.</p> <p>The word “owner” as used in section 3 of the Act of May 6, 1887, P. L. 79, relating to collateral tax on estates in remainder, refers to the remainderman, and not to the executor. The intent of the statute is to charge the beneficiary of the estate, and whether the phrase used is “ person liable,” or person who “ shall come into actual possession,” or “ owner” it always means the same person, the remainderman.</p> <p>Executors cannot be compelled to make present payment of the collateral tax on estates in remainder, for the reason that they are not the parties primarily charged with the payment, either present or future, and are not responsible for the owner’s default of return and security which makes the future tax payable immediately.</p>