Estate of Moneypenny

Citations

• 181 Pa. 309
• 37 A. 589
• 1897 Pa. LEXIS 545

Syllabus

<p>Collateral inheritance tax — Decedents' estates — Acts of April 10, 1849, March 11, 1850 and May, 4, 1855.</p> <p>Under the Acts of April 10, 1849, see. 12, P. L. 571, March 11, 1850, seo. 1, P. L. 150, and May 4, 1855, see. 3, P. L. 425, there cannot, in the absence of fraud, accident or mistake, be a second appraisement of property for the purpose of the collateral inheritance tax. The only remedy for an erroneous exercise of judgment by the appraiser is an appeal.</p> <p>Where an appraiser for the collateral inheritance tax with a full knowledge of all the facts, erroneously omits from the appraisement land situated in another state which had been converted into personalty under a power of sale in a will, the commonwealth’s only remedy to correct the error is an appeal. A second appraisement to revise the judgment of the appraiser is without authority of law.</p>