Alexandrine Mager, Widow Collard, Opponent and Plaintiff In the Matter of the Succession of John Mager, Deceased, Plaintiff In Error, v. Felix Grima, Testamentary Executor of the Last Will and Testament of John Mager, Deceased, and the Treasurer of the State of Louisiana
| Decision Date | 01 January 1850 |
| Citation | 8 How. 490,12 L.Ed. 1168,49 U.S. 490 |
| Parties | ALEXANDRINE MAGER, WIDOW COLLARD, OPPONENT AND PLAINTIFF IN THE MATTER OF THE SUCCESSION OF JOHN MAGER, DECEASED, PLAINTIFF IN ERROR, v. FELIX GRIMA, TESTAMENTARY EXECUTOR OF THE LAST WILL AND TESTAMENT OF JOHN MAGER, DECEASED, AND THE TREASURER OF THE STATE OF LOUISIANA |
| Court | U.S. Supreme Court |
THIS case was brought up, by a writ of error issued under the twenty-fifth section of the Judiciary Act, from the Supreme Court of Louisiana.
The Widow Collard, who was the plaintiff in error, resided at Metz in the kingdom of France, and was the universal legatee of her brother, Jean Mager, who died in Louisiana. There was a statement of facts in the court below, which explains the whole case.
'Succession of John Mager, on the opposition of Alexandrine Collard, to the tableau filed by the testamentary executor.
'1st. The tableau filed by the executor is made part of this case, to show that the executor retains from the opponent, the universal legatee of John Mager, the sum of eight thousand dollars and upwards, being the amount of the tax imposed by the fourth section of the act of the Legislature of the state of Louisiana, passed on the 26th of March, 1842, on property or estates inherited by foreigners within the state of Louisiana, and which is in the words and figures following:——
"SEC. 4th. Be it further enacted, &c., that each and every person, not being domiciliated in this state, and not being a citizen of any state or territory in the Union, who shall be entitled, whether as heir, legatee, or donee, to the whole or any part of the succession of a person deceased, whether such person shall have died in this state or elsewhere, shall pay a tax of ten per cent. on all sums, or on the value of all property, which he may actually receive from said succession, or so much thereof as is situated in this state, after deducting debts due by said successions. When the said inheritance, donation, or legacy consists of specific property, and the same has not been sold, the appraisement thereof in the inventory shall be considered
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as the value thereof. Every executor, curator, tutor, or administrator, having the charge or administration of succession property belonging, in whole or in part, to a person residing out of this state, and not being a citizen of any other state or territory, shall be bound to retain in his hands the amount of the tax imposed by this act, and to pay over the same to the state treasurer, if the succession be opened in the...
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State ex rel. Peterson v. Dunlap
......JOSEPH H. PETERSON, Attorney General, Plaintiff, v. R. H. DUNLAP, Probate Judge of Ada , MARY W. HARRIMAN, Widow and Executrix of the Will of the Late E. H. ... is want of jurisdiction of the subject matter, a. judgment is void, and consent of the parties ... settlement of estates of deceased persons, and appointment of. guardians; also, ... be remembered that an inheritance or succession tax is. not a tax upon property, but is a bonus ...628, 16 S.Ct. 1073, 41 L.Ed. 287; Mager v. Grima, 8 How. 490-493, 12 L.Ed. 1168;. ... taxes have been upheld by their courts of last. resort. ( In re Willmer's Estate, 153 A.D. ...348, 2 L. R. A. 853;. Peabody v. Treasurer, etc., 215 Mass. 129, 102 N.E. 435; In re ... last will and testament of E. H. Harriman, deceased, and the. Oregon ... was duly proved there, though a local executor was appointed. by the probate court in Boston to ... succession, both of which the plaintiff in error. has to invoke for her rights, have taxed the ......
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Coolidge v. Long 1930
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Tyler v. Dane County, Wis.
......Bump,. Asst. Atty. Gen., and John Harrington, Inheritance Tax. Counsel, of ... to the state of Wisconsin, but which did business and owned. ..., to the defendant Rinder as treasurer of Dane. county, and that he and the defendant ... subject-matter of the action. (2) That there is a defect of. ... Johnson will be considered first. The theory that the. ... sections of the succession tax law, the transfer of shares in. corporations ... are the decisions of the Supreme Court in Mager v. Grima, 8 How. 490, 493, 12 L.Ed. 1168, U.S. ... . . . Indeed,. in the case last mentioned, it was held that the state of. ......
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Pollock v. Farmers Loan Traust Co
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