UNITED STATES v. PERKINS

No. 422.

163 U.S. 625 (1896)

UNITED STATES v. PERKINS.

Supreme Court of United States.

Decided May 25, 1896.


Attorney(s) appearing for the Case

Mr. Solicitor General for plaintiffs in error.

Mr. Timothy M. Griffing for defendant in error.


MR. JUSTICE BROWN, after stating the case, delivered the opinion of the court.

This case raises the single question whether personal property bequeathed by will to the United States is subject to an inheritance tax under the laws of New York.

By chapter 483, Laws of 1885, as amended by chapter 215, Laws of 1891, it was enacted as follows: "SEC. 1. After the passage of this act all property which shall pass by will...

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