In re Short's Estate

Decision Date01 January 1855
Citation16 Pa. 63
PartiesIn re Short's Estate.
CourtPennsylvania Supreme Court

to transfers effected by the acts of the parties. The judicial principles which would control and regulate this property, in case Mr. Short had sold it at the date of his will, must control it, though he devised it: 2 Black. Com. 294, 378; 4 Ser. & R. 364; 3 Rawle 132; 2 Whar. 396; 3 id. 15; 5 W. & Ser. 173; 8 id. 50; 5 Barr 149; 1 Jones 494; 2 Cranch 277; 7 id. 166; 4 Whar. 122; 12 id. 213; 1 Howard 311.

In this case, if the construction be that the property out of the State is taxable, it will require the appropriation of only about the one-half or two-thirds of the property left within the State and in the hands of the executor to discharge it on property out of the State, and paying to the legatees out of the State; but cases may occur where all the assets in Pennsylvania may be required to pay the tax on property abroad passing to legatees who are abroad.

Scott and Hood, contra.

The opinion of the court was delivered by GIBSON, C. J.

That Mr. Short's property out of the State subjected him to personal liability for taxes assessed on it here in his lifetime, is not to be doubted. The...

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16 cases
  • State ex rel. Peterson v. Dunlap
    • United States
    • Idaho Supreme Court
    • April 3, 1916
    ... ... authorized such appointment, by the probate court, only in ... cases where proceedings to probate an estate are pending, or ... where the decedent has left an estate subject to probate in ... 4 ... Since no proceeding is pending to probate the ... ...
  • Lacy v. State Treasurer
    • United States
    • Iowa Supreme Court
    • May 15, 1909
    ...Magoun v. Bank, 170 U. S. 283, 18 Sup. Ct. 594, 42 L. Ed. 1037;Plumber v. Coler, 178 U. S. 115, 20 Sup. Ct. 829, 44 L. Ed. 998. In Re Short's Estate, 16 Pa. 63, Chief Justice Gibson, speaking for the court, said on this question: “Did the question, therefore, stand on the act of 1826 exclus......
  • Commonwealth v. Curtis Publishing Co.
    • United States
    • Pennsylvania Supreme Court
    • July 2, 1912 be recovered, was enacted, and has been enunciated since: Hood's Est., 21 Pa. 106; McKeen v. Northampton County, 49 Pa. 519; Short's Est., 16 Pa. 63; Whitesell v. Northampton County, 49 Pa. Commonwealth v. Standard Oil Company, 101 Pa. 119; Commonwealth v. American Dredging Co., 122 Pa. ......
  • Executors v. State
    • United States
    • Ohio Supreme Court
    • May 23, 1905
    ...Wallace v. Myers, 38 F. 184; State v. Ferris, 53 Ohio St. 314; Plumber v. Coler, 178 U.S. 115; Commonwealth's Appeal, 127 Pa. 435; In re Short, 16 Pa. 63; Jackson v. Tailor, 88 N. Y. S., 1104; In re Estate of 136 N.Y. 347; People v. McCormick, 208 Ill. 437; In re Line, 155 Pa. 378; Bailey v......
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