Mason v. SargentAnnotate this Case
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.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.