206 Pa. 149 | Pa. | 1903
James Milliken died February 4, 1902, intestate, unmarried and without issue ; at his death his domicile was in the city of New York. He left a large personal estate consisting of stocks, bonds and cash which at his death was actually in New York, the place of his domicile. He left several collateral heirs among them a sister, this intestate, whose residence was in Bellefonte, Centre county, Pennsylvania; there descended to her at her brother’s death one third of his estate, the net value of her share being $108,244.47; two weeks after his death, before any part of this had come into her actual possession, she on February 18, 1902, died intestate, unmarried and without issue. The question under the case stated is whether the sister’s share of her brother’s estate, his estate having been administered in New York, is subject to the collateral inheritance •tax imposed by the laws of Pennsylvania.
Our act of May 6, 1887, enacts: “ That all estates, real, personal and mixed of every kind whatsoever .... and • all estates situate in another state, territory or county, when •the persons dying seized thereof shall have their domicile •within this commonwealth .... are hereby made subject to a tax of five dollars on every hundred dollars on the clear value of such estate.”
The moment the brother died, the law cast upon the sister her. share in his estate. It is wholly immaterial that the net amount was not yet fixed and could not be until the final settlement of the administration in New York; her right to the net amount was irrevocably fixed by his death. This is the sum of all the authorities. “ An heir is one upon whom the law casts