Mason v. Sargent - 104 U.S. 689 (1881)
U.S. Supreme Court
Mason v. Sargent, 104 U.S. 689 (1881)
Mason v. Sargent
104 U.S. 689
A testator who died Dec. 4, 1867, bequeathed certain personal property to trustees, to be held by them in trust for his widow during her life, and on her death to his children. She died June 17, 1872. Held that a legacy tax upon the property was, without authority of law, assessed in April, 1873, as no right to the payment thereof had accrued at the date when the act of July 14, 1870, c. 255, 16 Stat. 256, repealing such tax, took effect.
The facts are stated in the opinion of the Court.