Commonwealth v. Nancrede
| Decision Date | 01 January 1858 |
| Parties | Commonwealth versus Nancrede. |
| Court | Pennsylvania Supreme Court |
We question whether the Roman law on the subject of adoption can furnish us any valuable analogies, to aid us in the interpretation of our law of 4th May 1855; for the civil and religious distinctions between different gentes, and between populus and plebs, had much to do with the form of their law of adoption.
But we do not think it necessary to discuss this question; for we cannot suppose that our law of adoption was intended to change in any respect the law relating to collateral inheritance taxes. It is property devised or descending to children and lineal descendants that is exempt from the tax. If the heirs or devisees are so in fact, they are exempt; all others are subject to the tax. Giving an adopted son a right to inherit, does not make him a son in fact. And he is so regarded in law, only to give the right to inherit, and not to change the collateral inheritance tax law. As against that law, he has no higher merit than collateral blood relations of the deceased, and is not at all to be regarded as a son in fact.
Judgment affirmed.
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Hockaday v. Lynn
...complete, but the identity of the child is not changed; one adopted has the rights of a child without being a child.' And in Commonwealth v. Nancrede, 32 Pa. 389, the same say: 'Giving an adopted son a right to inherit, does not make him a son in fact. And he is so regarded in law, only to ......
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Collins' Estate, In re
...an adopted son a right to inherit does not make him a son in fact' nor affect the provisions of an inheritance tax statute: Com. v. Nancrede, 32 Pa. 389, 390; Tharp v. Com., 58 Pa. 500. The Act did not put an adopted child in all respects in the relationship of a child in fact: Goldstein v.......
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Bray v. Miles
...made complete, but the identity of the child is not changed. One adopted has the rights of a child without being a child. In Commonwealth v. Nancrede, 32 Pa. 389, was ruled that property descending to an adopted child is subject to the collateral inheritance tax. That could not be if the ad......
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Hockaday v. Lynn
...complete, but the identity of the child is not changed; one adopted has the rights of a child without being a child.' And in Commonwealth v. Nancrede, 32 Pa. 389, the same court say: `Giving an adopted son a right to inherit does not make him a son in fact. And he is so regarded in law, onl......