Myrtetus's Estate

Citations

• 69 Pa. Super. 318
• 1918 Pa. Super. LEXIS 77

Syllabus

<p>Taxation — Collateral inheritance — Interest on tax — Acts of March 11,1850, P. L. 170; May fy, 1855, P. L. J&5, and May 6,1887, P. L. 79.</p> <p>Where a testator who died in 1891, gives the income of his estate to his wife for life, and the principal to charities, and the widow dies in 1899, and a collateral inheritance tax appraisement is made in 1916, the interest upon the tax appraised runs at the rate of twelve per cent, per annum from the date of the widow’s death.</p> <p>In such a case as the tax is not due at the death of the testator no presumption arises twenty years after his death that the tax had been paid.</p> <p>The Act of May 6, 1887, P. L. 79, which provides that no interest shall begin to run until after the life tenant’s death, does not attempt to change the rate of interest established by prior legislation.</p>