Page:Federal Reporter, 1st Series, Volume 8.djvu/322

 308 FEDERAL REPORTER. �held that no tax hacl accrued; — in other words, that the tax provided for by the act of 1864 did not accrue until the government was au- thorized to demand it; and the repeal having occurred before the right of the government was complete, no recovery could be had. Under the original act of 1862, as we have seen, the legal represent- atives are chargea with the tax, and the property is subjected to a lien, from the time of the testator's death. �These legacies vested at the death of the testator, and the case is, therefore, uncmoarrassed by questions that might otherwise have arisen. ���Thobnton V. Bbitton and others. [Circuit Court, W. D. Pennsylvania. July 16, 1881.) �1. WiLLS— Pbinciples of Construction— Devises— Residuabt Claushi �In construing a will, regard must be had to the fundamental principle that every; part is to take effect if possible. �A tract of land was devised to Eliza Ann, natural daughter of testator's son Nelson, with this proviso : "Provided, that, should the said Eliza Ann die in her minority, and without lawful issue then living, the land hereby devised shall revert and become part of the residue of my estate hereinafter disposed of." �The residuary clause devised the residue, real and personal, to the executors, with power to sell real estate, the income from residue to accumulate until the eldest grandchild should attain the age of 21 years, or until the death of tes- tator's son William, whichever should flrst occur ; " then the residue to be equally divided aniong the grandchildren then living and the children of any who may be dead leaving issue, said Eliza Ann to be considered a grandchild and to share as such ; and in making such division the araount of the devises made to Joseph, son of my son William, and to the said Eliza Ann, according to an estimate of their present value, to be made by three men to be appointed by my executors or by the orphans' court, to be charged to them or their chil- dren as their respective shares." �William Thornton, testator's son, died in the year 1852. Eliza Ann married, and in January, 1857, died without issue and under age. �Held, that Eliza Ann took the said tract of land under the special devise thereof and subject to the conditional limitation expressed in said devise, and not at all by virtue of the residuary clause. �Cpon the death of Eliza Ann under age, without leaving issue, her estate in said tract of land becarae extinct. �The yaluation directed to be made by the residuary clause was merely for the purpose of determining whether she was entitled to receive anything more out of testator's estate. �Ejectment. Sur motion ex parte defendants for a ne-w trial. �The plaintiff, the grandchild of Joseph Thornton, deceased, and only «urviving heir, brought this action to recover a tract of land in Fay- Jitte county, Pennsylvania, devised by Joseph Thornton to Eliza Ann, ��� �