181 Pa. 369 | Pa. | 1897
Opinion by
The testator left his whole estate, less some unimportant legacies, in trust for his' widow for life, with remainder to his nephews and nieces living at his death, and the issue of nephews and nieces then deceased. The life estate to the widow is exempt from the collateral inheritance tax but the entire estate m remainder is liable, and the question presented is whether the tax is now demandable from the executors. By sec. 3 of the Act of May 6, 1887, P. L. 79, the tax on estates in remainder is not payable “until the person or persons liable for the same shall come into actual possession of such estate, by the termination of the estates for life or years,” provided that “the owner shall have the right to pay the tax at any time prior to his coming into possession,” and provided further “ that the tax on real estate shall remain a lien on the real estate on which the same is chargeable until paid. And the owner of any personal estate shall make a full return of the same to the register of wills of the proper county, within one year from the death of the decedent, and within that time enter into security for the payment of the tax to the satisfaction of such register, and in case of failure so to do, the tax shall be immediately payable and collecti
It is said that the remaindermen under the testator’s will are not now ascertainable. On this we express no opinion. The commonwealth disputes this position, but the parties charged by it as remaindermen are not before us. All we need to say now is that if the remaindermen are not yet ascertainable, that is no reason why the tax should be collected from the life tenant who is exempt. The only effect of such condition would be that the tax would not be presently collectible at all, and the commonwealth would have to depend on its lien on the real estate, and its claim on the executors when they make distribution.
Decree reversed and petition dismissed with costs.