Page:Federal Reporter, 1st Series, Volume 8.djvu/320

306 PEDEEAIi EEPOBTEE. ' �of trust only by payaient of the debt. The plaintiff 's remedies were concurrent, and it had the right to pursue both or either, provided one satisfaction only was received. Jones on Mortgages, § 1215 et seq.; Gilman 7. Telegraph Co. 91 U. S. 603. The motion is overruled. ���United States v. Townsbnd and others, Executors.* (Gircuit Court, E. B. Penntylmnia. July 8, 1881.) �1. Tax on Lbgacibs — Whbn it Accbotid — Bbmaindbb Afteb Lifb Ebtatb — �aots of congbbss. �A testator died in 1863, leaving by his will the income of his estate to his wife for life, and directed the corpus to be divided at her death among his children and grandchildren in certain shares. The widow died Deoember 15, 1876. Jleld, that the legacy tax impoaed upon the shares of the children and grandchildren by the' act of July 1, 1862, accrued at the dea:th of the testator, and was therefore net repealed by the acts of June 30, 1864; and July 14, 1870. �2. Same— Act dp July 13, 1866. �The provision of the aot of July 13, 1866, deflning the time when the legacy tax accruing under the act of 1864 is due, has no relation to the act of 18^, or to taxes Which had accrued under it. �Clappy. MC'SontH^. B. 589,4uiHn,guished. , �Motion for judgment upon the following speciar verdict in a suit brought by the United States to recover a legaoy tax: �«The jury flnd— �"(1) That Bobert V. Massey, late of the city of Philadelphia,,died on the eighth day of June, 1863; that he left Burviving his widow, Anna K. Massey, and issue, three children^ ajid the issue of a son whp died in his life-time., (2) That by his will, which after his death was duly admitted to probate at Phil- adelphia, and whereof the defendants are the surviving executors, duly qual- ified, he gave to his wife the ineome for her life of all his residuary estate, and at her death directed the same to be divided among his children and grandchild in certain shares therein set out. (3) That the peraonalty consti- tuting the residue of the testator'9 estate was ascertained and adjudicated, by the settlement of the accpunts of his executors in the orphans' court for the city and county of Philadelphia, to be the sum of $149,71450. (4) That the widow, having received the income on this fund during her life, died oh the fifteenth day of December, 1876. �"If, under the above facts, the court shall be of opinion that under the act of congress approved July 1, 1862, there accrued a tax of three-quarters of 1 per cent, to the United States on the above fund, which was or became pay- able at and after the death of the widow hi said testator, then the jury flnd for the plaintifE in the sum of $1,122.85. But if, under the above facts, the court shall be of opinion that the personalty aforesaid is not chargeable with any such tax as aforesaid, then the jury flud for the defendants." �♦Roported by Frank P. Prichard, Esq., of the FhJladelphia bar. ��� �